2025年税務局財務報表分類標準準則(中文版)的導覽文件
命名空間及其前綴
分類標準準則按表達連結庫層級呈列
分類標準準則按定義連結庫內的表格(超立方)層級呈列
分類標準準則按計算連結庫內的計算驗證規則層級呈列
税務局財務報表分類標準準則內元素的詳細資料
命名空間及其前綴

命名空間的前綴 | 命名空間的唯一資源標識符
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
rol_dim | http://xbrl.ird.gov.hk/role/hkfrs/dimensions
rol_hkas_10_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_10_2026-04-01
rol_hkas_12_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_12_2026-04-01
rol_hkas_16_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_16_2026-04-01
rol_hkas_19_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_19_2026-04-01
rol_hkas_1_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_1_2026-04-01
rol_hkas_20_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_20_2026-04-01
rol_hkas_21_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_21_2026-04-01
rol_hkas_23_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_23_2026-04-01
rol_hkas_24_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_24_2026-04-01
rol_hkas_26_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_26_2026-04-01
rol_hkas_27_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_27_2026-04-01
rol_hkas_29_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_29_2026-04-01
rol_hkas_2_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_2_2026-04-01
rol_hkas_33_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_33_2026-04-01
rol_hkas_34_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_34_2026-04-01
rol_hkas_36_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_36_2026-04-01
rol_hkas_37_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_37_2026-04-01
rol_hkas_38_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_38_2026-04-01
rol_hkas_40_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_40_2026-04-01
rol_hkas_41_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_41_2026-04-01
rol_hkas_7_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_7_2026-04-01
rol_hkas_8_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkas_8_2026-04-01
rol_hkfrs_12_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_12_2026-04-01
rol_hkfrs_13_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_13_2026-04-01
rol_hkfrs_14_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_14_2026-04-01
rol_hkfrs_15_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_15_2026-04-01
rol_hkfrs_16_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_16_2026-04-01
rol_hkfrs_17_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_17_2026-04-01
rol_hkfrs_19_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_19_2026-04-01
rol_hkfrs_1_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_1_2026-04-01
rol_hkfrs_2_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_2_2026-04-01
rol_hkfrs_3_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_3_2026-04-01
rol_hkfrs_4_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_4_2026-04-01
rol_hkfrs_5_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_5_2026-04-01
rol_hkfrs_6_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_6_2026-04-01
rol_hkfrs_7_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_7_2026-04-01
rol_hkfrs_8_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkfrs_8_2026-04-01
rol_hkifric_2_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkifric_2_2026-04-01
rol_hkifric_5_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hkifric_5_2026-04-01
rol_hksic_29_2026-04-01 | http://xbrl.ird.gov.hk/role/hkfrs/rol_hksic_29_2026-04-01
ird_fs | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs
ird_fs_localised | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs/new
ird_fs_entry_point | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs_entry_point
rol_full_hkfrs_2026-04-01 | http://xbrl.ird.gov.hk/taxonomy/rol_full_hkfrs_2026-04-01
xbrldt | http://xbrl.org/2005/xbrldt

分類標準準則按表達連結庫層級呈列

擴展連結角色 |
[110000] 財務報表的一般資料 |
[210000] 財務狀況表，流動/非流動 |
[220000] 財務狀況表，流動性順序 |
[310000] 綜合收益表，損益，按費用功能 |
[320000] 綜合收益表，損益，按費用性質 |
[410000] 綜合收益表，除税後的其他綜合收益組成部分 |
[420000] 綜合收益表，税前的其他綜合收益組成部分 |
[510000] 現金流量表，直接法 |
[520000] 現金流量表，間接法 |
[610000] 權益變動表 |
[710000] 可用於福利的淨資產變動表 |
[800100] 附註 - 資產，負債和權益的子分類 |
[800200] 附註 - 收入和費用的分析 |
[800300] 附註 - 現金流量表，額外披露 |
[800400] 附註 - 權益變動表，額外披露 |
[800500] 附註 - 附註清單 |
[800610] 附註 - 重大會計政策資訊清單 |
[810000] 附註 - 公司資料及符合香港財務報告準則的聲明 |
[811000] 附註 - 會計政策，會計估計和差誤的變動 |
[813000] 附註 - 中期財務報告 |
[815000] 附註 - 報告期後事件 |
[816000] 附註 - 惡性通貨膨脹報告 |
[817000] 附註 - 業務合併 |
[818000] 附註 - 關聯方 |
[819100] 附註 - 首次採用 |
[822100] 附註 - 物業、工業裝置及設備 |
[822200] 附註 - 勘探及評估礦產資源 |
[822390] 附註 - 金融工具 |
[823000] 附註 - 公平價值衡量 |
[823180] 附註 - 無形資產 |
[824180] 附註 - 農業 |
[824500] 監管遞延帳戶 |
[825100] 附註 - 投資物業 |
[825480] 附註 - 獨立財務報表 |
[825700] 附註 - 在其它實體的利益 |
[825900] 附註 - 持有待售的非流動資產和已終止業務 |
[826380] 附註 - 存貨 |
[827570] 附註 - 其他準備、或有負債和或有資產 |
[831150] 附註 - 客戶合同的收入 |
[831400] 附註 - 政府補助 |
[832410] 附註 - 資產減值 |
[832610] 附註 - 租賃 |
[832900] 附註 - 服務特許權安排 |
[834120] 附註 - 以股份為基礎的支付安排 |
[834480] 附註 - 僱員福利 |
[835110] 附註 - 所得税 |
[836200] 附註 - 借貸費用 |
[836600] 附註 - 保險合同（香港財務報告準則第17號） |
[838000] 附註 - 每股盈餘 |
[842000] 附註 - 外匯匯率變動的影響 |
[851100] 附註 - 現金流量表 |
[861000] 附註 - 其它綜合收益的分析（按項目） |
[861200] 附註 - 股本、儲備和其他權益 |
[868200] 附註 - 退役、復原及環境修復基金權益之權利 |
[868500] 附註 - 成員在合作實體和類似工具中的股份 |
[871100] 附註 - 經營分部 |
[880000] 附註 - 附加資訊 |
[901000] Axis - 追溯應用和追溯重述 |
[901100] Axis - 偏離香港財務報告準則的要求 |
[901500] Axis - 創建日期 |
[903000] Axis - 持續營運和已終止業務 |
[904000] Axis - 分類為持有待售的資產和負債 |
[913000] Axis - 綜合及獨立的財務報表 |
[914000] Axis - 顯示資訊的貨幣 |
[915000] Axis - 於初始應用日期的累計影響 |
[990000] Axis - 預設 |

[110000] 財務報表的一般資料

ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
ird_fs:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
ird_fs:DescriptionOfNatureOfFinancialStatements
ird_fs:DateOfEndOfReportingPeriod2013
ird_fs:PeriodCoveredByFinancialStatements
ird_fs:DescriptionOfPresentationCurrency
ird_fs:LevelOfRoundingUsedInFinancialStatements

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[210000] 財務狀況表，流動/非流動

ird_fs:StatementOfFinancialPositionAbstract
ird_fs:AssetsAbstract
ird_fs:NoncurrentAssetsAbstract
ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:PropertyPlantAndEquipment
ird_fs:RightofuseAssets
ird_fs:InvestmentProperty
ird_fs:Goodwill
ird_fs:IntangibleAssetsOtherThanGoodwill
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
ird_fs:NoncurrentBiologicalAssets
ird_fs:NoncurrentReceivables
ird_fs:NoncurrentInventories
ird_fs:DeferredTaxAssets
ird_fs:CurrentTaxAssetsNoncurrent
ird_fs:OtherNoncurrentFinancialAssets
ird_fs:OtherNoncurrentNonfinancialAssets
ird_fs:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs:NoncurrentAssets
ird_fs:CurrentAssetsAbstract
ird_fs:Inventories
ird_fs:TradeAndOtherCurrentReceivables
ird_fs:CurrentTaxAssetsCurrent
ird_fs:CurrentBiologicalAssets
ird_fs:OtherCurrentFinancialAssets
ird_fs:OtherCurrentNonfinancialAssets
ird_fs:CashAndCashEquivalents
ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
ird_fs:CurrentAssets
ird_fs:Assets
ird_fs:EquityAndLiabilitiesAbstract
ird_fs:EquityAbstract
ird_fs:IssuedCapital
ird_fs:RetainedEarnings
ird_fs:SharePremium
ird_fs:TreasuryShares
ird_fs:OtherEquityInterest
ird_fs_localised:OtherReserves
ird_fs:EquityAttributableToOwnersOfParent
ird_fs:NoncontrollingInterests
ird_fs:Equity
ird_fs:LiabilitiesAbstract
ird_fs:NoncurrentLiabilitiesAbstract
ird_fs:NoncurrentProvisionsAbstract
ird_fs:NoncurrentProvisionsForEmployeeBenefits
ird_fs:OtherLongtermProvisions
ird_fs:NoncurrentProvisions
ird_fs:NoncurrentPayables
ird_fs:DeferredTaxLiabilities
ird_fs:CurrentTaxLiabilitiesNoncurrent
ird_fs:OtherNoncurrentFinancialLiabilities
ird_fs:OtherNoncurrentNonfinancialLiabilities
ird_fs:NoncurrentLiabilities
ird_fs:CurrentLiabilitiesAbstract
ird_fs:CurrentProvisionsAbstract
ird_fs:CurrentProvisionsForEmployeeBenefits
ird_fs:OtherShorttermProvisions
ird_fs:CurrentProvisions
ird_fs:TradeAndOtherCurrentPayables
ird_fs:CurrentTaxLiabilitiesCurrent
ird_fs:OtherCurrentFinancialLiabilities
ird_fs:OtherCurrentNonfinancialLiabilities
ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
ird_fs:CurrentLiabilities
ird_fs:Liabilities
ird_fs:EquityAndLiabilities

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[220000] 財務狀況表，流動性順序

ird_fs:StatementOfFinancialPositionAbstract
ird_fs:AssetsAbstract
ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:PropertyPlantAndEquipment
ird_fs:RightofuseAssets
ird_fs:InvestmentProperty
ird_fs:Goodwill
ird_fs:IntangibleAssetsOtherThanGoodwill
ird_fs:OtherFinancialAssets
ird_fs:OtherNonfinancialAssets
ird_fs:InsuranceContractsIssuedThatAreAssets
ird_fs:ReinsuranceContractsHeldThatAreAssets
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
ird_fs:BiologicalAssets
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
ird_fs:InventoriesTotal
ird_fs:CurrentTaxAssets
ird_fs:DeferredTaxAssets
ird_fs:TradeAndOtherReceivables
ird_fs:CashAndCashEquivalents
ird_fs:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs:Assets
ird_fs:EquityAndLiabilitiesAbstract
ird_fs:EquityAbstract
ird_fs:IssuedCapital
ird_fs:RetainedEarnings
ird_fs:SharePremium
ird_fs:TreasuryShares
ird_fs:OtherEquityInterest
ird_fs_localised:OtherReserves
ird_fs:EquityAttributableToOwnersOfParent
ird_fs:NoncontrollingInterests
ird_fs:Equity
ird_fs:LiabilitiesAbstract
ird_fs:TradeAndOtherPayables
ird_fs:ProvisionsAbstract
ird_fs:ProvisionsForEmployeeBenefits
ird_fs:OtherProvisions
ird_fs:Provisions
ird_fs:OtherFinancialLiabilities
ird_fs:OtherNonfinancialLiabilities
ird_fs:InsuranceContractsIssuedThatAreLiabilities
ird_fs:ReinsuranceContractsHeldThatAreLiabilities
ird_fs:CurrentTaxLiabilities
ird_fs:DeferredTaxLiabilities
ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
ird_fs:Liabilities
ird_fs:EquityAndLiabilities

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[310000] 綜合收益表，損益，按費用功能

ird_fs:IncomeStatementAbstract
ird_fs:ProfitLossAbstract
ird_fs:Revenue
ird_fs:InterestRevenueCalculatedUsingEffectiveInterestMethod
ird_fs:InsuranceRevenue
ird_fs:CostOfSales
ird_fs:GrossProfit
ird_fs:OtherIncome
ird_fs:DistributionCosts
ird_fs:AdministrativeExpense
ird_fs:OtherExpenseByFunction
ird_fs:OtherGainsLosses
ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
ird_fs:ProfitLossFromOperatingActivities
ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
ird_fs:GainsLossesOnNetMonetaryPosition
ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:FinanceIncome
ird_fs:FinanceCosts
ird_fs:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithHKFRS9
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
ird_fs:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
ird_fs:ProfitLossBeforeTax
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:ProfitLoss
ird_fs:ProfitLossAttributableToAbstract
ird_fs:ProfitLossAttributableToOwnersOfParent
ird_fs:ProfitLossAttributableToNoncontrollingInterests
ird_fs:EarningsPerShareExplanatory
ird_fs_localised:EarningsPerShareAbstract
ird_fs:EarningsPerShareTable
ird_fs:ClassesOfOrdinarySharesAxis
ird_fs:ClassesOfOrdinarySharesDomain
ird_fs:EarningsPerShareLineItems
ird_fs:BasicEarningsPerShareAbstract
ird_fs:BasicEarningsLossPerShareFromContinuingOperations
ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
ird_fs:BasicEarningsLossPerShare
ird_fs:DilutedEarningsPerShareAbstract
ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
ird_fs:DilutedEarningsLossPerShare

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[320000] 綜合收益表，損益，按費用性質

ird_fs:IncomeStatementAbstract
ird_fs:ProfitLossAbstract
ird_fs:Revenue
ird_fs:InterestRevenueCalculatedUsingEffectiveInterestMethod
ird_fs:InsuranceRevenue
ird_fs:OtherIncome
ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
ird_fs:OtherWorkPerformedByEntityAndCapitalised
ird_fs:RawMaterialsAndConsumablesUsed
ird_fs:EmployeeBenefitsExpense
ird_fs:DepreciationAndAmortisationExpense
ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:OtherExpenseByNature
ird_fs:OtherGainsLosses
ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
ird_fs:ProfitLossFromOperatingActivities
ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
ird_fs:GainsLossesOnNetMonetaryPosition
ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:FinanceIncome
ird_fs:FinanceCosts
ird_fs:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithHKFRS9
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
ird_fs:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
ird_fs:ProfitLossBeforeTax
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:ProfitLoss
ird_fs:ProfitLossAttributableToAbstract
ird_fs:ProfitLossAttributableToOwnersOfParent
ird_fs:ProfitLossAttributableToNoncontrollingInterests
ird_fs:EarningsPerShareExplanatory
ird_fs_localised:EarningsPerShareAbstract
ird_fs:EarningsPerShareTable
ird_fs:ClassesOfOrdinarySharesAxis
ird_fs:ClassesOfOrdinarySharesDomain
ird_fs:EarningsPerShareLineItems
ird_fs:BasicEarningsPerShareAbstract
ird_fs:BasicEarningsLossPerShareFromContinuingOperations
ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
ird_fs:BasicEarningsLossPerShare
ird_fs:DilutedEarningsPerShareAbstract
ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
ird_fs:DilutedEarningsLossPerShare

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[410000] 綜合收益表，除税後的其他綜合收益組成部分

ird_fs:StatementOfComprehensiveIncomeAbstract
ird_fs:ProfitLoss
ird_fs:OtherComprehensiveIncomeAbstract
ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax
ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs:ExchangeDifferencesOnTranslationAbstract
ird_fs:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs:AvailableforsaleFinancialAssetsAbstract
ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax
ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets
ird_fs:CashFlowHedgesAbstract
ird_fs:GainsLossesOnCashFlowHedgesNetOfTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
ird_fs:HedgesOfNetInvestmentsInForeignOperationsAbstract
ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:CostOfHedgingAbstract
ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract
ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions
ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract
ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts
ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract
ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads
ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome
ird_fs:ComprehensiveIncomeAttributableToAbstract
ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

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[420000] 綜合收益表，税前的其他綜合收益組成部分

ird_fs:StatementOfComprehensiveIncomeAbstract
ird_fs:ProfitLoss
ird_fs:OtherComprehensiveIncomeAbstract
ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs:ExchangeDifferencesOnTranslationAbstract
ird_fs:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax
ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
ird_fs:AvailableforsaleFinancialAssetsAbstract
ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax
ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets
ird_fs:CashFlowHedgesAbstract
ird_fs:GainsLossesOnCashFlowHedgesBeforeTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
ird_fs:HedgesOfNetInvestmentsInForeignOperationsAbstract
ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:CostOfHedgingAbstract
ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract
ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions
ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract
ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts
ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract
ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads
ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract
ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract
ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTax
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract
ird_fs:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract
ird_fs:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome
ird_fs:ComprehensiveIncomeAttributableToAbstract
ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

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[510000] 現金流量表，直接法

ird_fs:StatementOfCashFlowsAbstract
ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
ird_fs:ReceiptsFromSalesOfGoodsAndRenderingOfServices
ird_fs:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
ird_fs:ReceiptsFromContractsHeldForDealingOrTradingPurpose
ird_fs:ReceiptsFromRentsAndSubsequentSalesOfSuchAssets
ird_fs:RecoveriesOnLoansPreviouslyWrittenOff
ird_fs:OtherCashReceiptsFromOperatingActivities
ird_fs:ClassesOfCashPaymentsAbstract
ird_fs:PaymentsToSuppliersForGoodsAndServices
ird_fs:PaymentsRelatingToRoyaltiesFeesAndCommissions
ird_fs:PaymentsFromContractsHeldForDealingOrTradingPurpose
ird_fs:PaymentsToAndOnBehalfOfEmployees
ird_fs:PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale
ird_fs:OtherCashPaymentsFromOperatingActivities
ird_fs:CashFlowsFromUsedInOperations
ird_fs:DividendsPaidClassifiedAsOperatingActivities
ird_fs:DividendsReceivedClassifiedAsOperatingActivities
ird_fs:InterestPaidClassifiedAsOperatingActivities
ird_fs:InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities
ird_fs:InterestReceivedClassifiedAsOperatingActivities
ird_fs:InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities
ird_fs:InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs:CashFlowsFromUsedInOperatingActivities
ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities
ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs:DividendsReceivedClassifiedAsInvestingActivities
ird_fs:InterestPaidClassifiedAsInvestingActivities
ird_fs:InterestReceivedClassifiedAsInvestingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs:CashFlowsFromUsedInInvestingActivities
ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries
ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries
ird_fs:ProceedsFromIssuingShares
ird_fs:ProceedsFromIssuingOtherEquityInstruments
ird_fs:PaymentsToAcquireOrRedeemEntitysShares
ird_fs:PaymentsOfOtherEquityInstruments
ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities
ird_fs:DividendsPaidClassifiedAsFinancingActivities
ird_fs:InterestPaidClassifiedAsFinancingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs:CashFlowsFromUsedInFinancingActivities
ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs:IncreaseDecreaseInCashAndCashEquivalents
ird_fs:CashAndCashEquivalents
ird_fs:CashAndCashEquivalents

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[520000] 現金流量表，間接法

ird_fs:StatementOfCashFlowsAbstract
ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs:ProfitLoss
ird_fs:AdjustmentsForReconcileProfitLossAbstract
ird_fs:AdjustmentsForIncomeTaxExpense
ird_fs:AdjustmentsForFinanceCosts
ird_fs:AdjustmentsForDecreaseIncreaseInInventories
ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
ird_fs:AdjustmentsForDepreciationAndAmortisationExpense
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:AdjustmentsForProvisions
ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains
ird_fs:AdjustmentsForSharebasedPayments
ird_fs:AdjustmentsForFairValueGainsLosses
ird_fs:AdjustmentsForUndistributedProfitsOfAssociates
ird_fs:OtherAdjustmentsForNoncashItems
ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
ird_fs:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
ird_fs:OtherAdjustmentsToReconcileProfitLoss
ird_fs:AdjustmentsForReconcileProfitLoss
ird_fs:CashFlowsFromUsedInOperations
ird_fs:DividendsPaidClassifiedAsOperatingActivities
ird_fs:DividendsReceivedClassifiedAsOperatingActivities
ird_fs:InterestPaidClassifiedAsOperatingActivities
ird_fs:InterestReceivedClassifiedAsOperatingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs:CashFlowsFromUsedInOperatingActivities
ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities
ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs:DividendsReceivedClassifiedAsInvestingActivities
ird_fs:InterestPaidClassifiedAsInvestingActivities
ird_fs:InterestReceivedClassifiedAsInvestingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs:CashFlowsFromUsedInInvestingActivities
ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries
ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries
ird_fs:ProceedsFromIssuingShares
ird_fs:ProceedsFromIssuingOtherEquityInstruments
ird_fs:PaymentsToAcquireOrRedeemEntitysShares
ird_fs:PaymentsOfOtherEquityInstruments
ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities
ird_fs:DividendsPaidClassifiedAsFinancingActivities
ird_fs:InterestPaidClassifiedAsFinancingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs:CashFlowsFromUsedInFinancingActivities
ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs:IncreaseDecreaseInCashAndCashEquivalents
ird_fs:CashAndCashEquivalents
ird_fs:CashAndCashEquivalents

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[610000] 權益變動表

ird_fs:StatementOfChangesInEquityAbstract
ird_fs:StatementOfChangesInEquityTable
ird_fs:ComponentsOfEquityAxis
ird_fs:EquityMember
ird_fs:EquityAttributableToOwnersOfParentMember
ird_fs:IssuedCapitalMember
ird_fs:SharePremiumMember
ird_fs:TreasurySharesMember
ird_fs:OtherEquityInterestMember
ird_fs:OtherReservesMember
ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember
ird_fs:RevaluationSurplusMember
ird_fs:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs:ReserveOfCashFlowHedgesMember
ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInValueOfTimeValueOfOptionsMember
ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember
ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlansMember
ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember
ird_fs:ReserveOfSharebasedPaymentsMember
ird_fs:RetainedEarningsMember
ird_fs:NoncontrollingInterestsMember
ird_fs:ClassesOfShareCapitalAxis
ird_fs:ClassesOfShareCapitalMember
ird_fs:OrdinarySharesMember
ird_fs:PreferenceSharesMember
ird_fs:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs:RestatedMember
ird_fs:PreviouslyStatedMember
ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember
ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
ird_fs_localised:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsCumulativeEffectAtDateOfInitialApplicationMember
ird_fs_localised:OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
ird_fs:InitiallyAppliedHKFRSsAxis
ird_fs:InitiallyAppliedHKFRSsMember
ird_fs_localised:IncreaseDecreaseDueToApplicationOfHKFRS15Member
ird_fs_localised:HKFRS17Member
ird_fs_localised:HKFRS9Member
ird_fs:StatementOfChangesInEquityLineItems
ird_fs:Equity
ird_fs:ChangesInEquityAbstract
ird_fs:ComprehensiveIncomeAbstract
ird_fs:ProfitLoss
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome
ird_fs:IssueOfEquity
ird_fs:DividendsPaid
ird_fs:IncreaseDecreaseThroughOtherContributionsByOwners
ird_fs:IncreaseDecreaseThroughOtherDistributionsToOwners
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
ird_fs:IncreaseDecreaseThroughTreasuryShareTransactions
ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
ird_fs:IncreaseDecreaseThroughSharebasedPaymentTransactions
ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
ird_fs:ChangesInEquity
ird_fs:Equity

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[710000] 可用於福利的淨資產變動表

ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract
ird_fs:AssetsOfBenefitPlan
ird_fs:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits
ird_fs:ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity
ird_fs:ExplanationOfDetailsOfAnyInvestmentInEmployer
ird_fs:LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits
ird_fs:ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract
ird_fs:AssetsLiabilitiesOfBenefitPlan
ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract
ird_fs:EmployerContributions
ird_fs:EmployeeContributions
ird_fs:InvestmentIncome
ird_fs:OtherIncome
ird_fs:BenefitsPaidOrPayable
ird_fs:AdministrativeExpense
ird_fs:OtherExpenseByFunction
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments
ird_fs:TransfersFromToOtherRetirementBenefitPlans
ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits
ird_fs:AssetsLiabilitiesOfBenefitPlan
ird_fs:DescriptionOfFundingPolicy
ird_fs:ActuarialPresentValueOfPromisedRetirementBenefits
ird_fs:DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits
ird_fs:DescriptionOfRetirementBenefitPlan
ird_fs:NamesOfEmployersAndEmployeeGroupsCovered
ird_fs:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
ird_fs:NumberOfOtherParticipantsOfRetirementBenefitPlan
ird_fs:DescriptionOfTypeOfRetirementBenefitPlan
ird_fs:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan
ird_fs:DescriptionOfRetirementBenefitsPromisedToParticipants
ird_fs:DescriptionOfAnyRetirementBenefitPlanTerminationTerms
ird_fs:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

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[800100] 附註 - 資產，負債和權益的子分類

ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
ird_fs:PropertyPlantAndEquipmentAbstract
ird_fs:LandAndBuildingsAbstract
ird_fs:Land
ird_fs:Buildings
ird_fs:LandAndBuildings
ird_fs:Machinery
ird_fs:VehiclesAbstract
ird_fs:Ships
ird_fs:Aircraft
ird_fs:MotorVehicles
ird_fs:Vehicles
ird_fs:FixturesAndFittings
ird_fs:OfficeEquipment
ird_fs:BearerPlants
ird_fs:TangibleExplorationAndEvaluationAssets
ird_fs:MiningAssets
ird_fs:OilAndGasAssets
ird_fs:ConstructionInProgress
ird_fs:OtherPropertyPlantAndEquipment
ird_fs:PropertyPlantAndEquipment
ird_fs:IntangibleAssetsAndGoodwillAbstract
ird_fs:IntangibleAssetsOtherThanGoodwillAbstract
ird_fs:BrandNames
ird_fs:IntangibleExplorationAndEvaluationAssets
ird_fs:MastheadsAndPublishingTitles
ird_fs:ComputerSoftware
ird_fs:LicencesAndFranchises
ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
ird_fs:RecipesFormulaeModelsDesignsAndPrototypes
ird_fs:IntangibleAssetsUnderDevelopment
ird_fs:OtherIntangibleAssets
ird_fs:IntangibleAssetsOtherThanGoodwill
ird_fs:Goodwill
ird_fs:IntangibleAssetsAndGoodwill
ird_fs:InvestmentPropertyAbstract
ird_fs:InvestmentPropertyCompleted
ird_fs:InvestmentPropertyUnderConstructionOrDevelopment
ird_fs:InvestmentProperty
ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract
ird_fs:InvestmentsInSubsidiaries
ird_fs:InvestmentsInJointVentures
ird_fs:InvestmentsInAssociates
ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
ird_fs:InvestmentsAccountedForUsingEquityMethodAbstract
ird_fs:InvestmentsInAssociatesAccountedForUsingEquityMethod
ird_fs:InvestmentsInJointVenturesAccountedForUsingEquityMethod
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:NoncurrentReceivablesAbstract
ird_fs:NoncurrentTradeReceivables
ird_fs:NoncurrentReceivablesDueFromRelatedParties
ird_fs:NoncurrentReceivablesDueFromAssociates
ird_fs:NoncurrentReceivablesDueFromJointVentures
ird_fs_localised:NoncurrentReceivablesDueFromSubsidiaries
ird_fs_localised:NoncurrentReceivablesDueFromHoldingCompanies
ird_fs_localised:NoncurrentReceivablesLoansToDirectors
ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract
ird_fs:NoncurrentPrepayments
ird_fs:NoncurrentLeasePrepayments
ird_fs_localised:NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets
ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets
ird_fs:NoncurrentReceivablesFromTaxesOtherThanIncomeTax
ird_fs:NoncurrentValueAddedTaxReceivables
ird_fs:NoncurrentReceivablesFromSaleOfProperties
ird_fs:NoncurrentReceivablesFromRentalOfProperties
ird_fs:OtherNoncurrentReceivables
ird_fs:NoncurrentReceivables
ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract
ird_fs:NoncurrentPrepayments
ird_fs:NoncurrentLeasePrepayments
ird_fs_localised:NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract
ird_fs:NoncurrentContractAssets
ird_fs_localised:NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets
ird_fs_localised:NoncurrentAccruedIncomeIncludingNoncurrentContractAssets
ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets
ird_fs:MiscellaneousNoncurrentAssetsAbstract
ird_fs:NoncurrentRecognisedAssetsDefinedBenefitPlan
ird_fs:NoncurrentRestrictedCashAndCashEquivalents
ird_fs:NoncurrentDerivativeFinancialAssets
ird_fs:NoncurrentFinanceLeaseReceivables
ird_fs:NoncurrentInterestReceivable
ird_fs:NoncurrentProgrammingAssets
ird_fs:NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
ird_fs:LongtermDeposits
ird_fs:OtherNoncurrentAssets
ird_fs:TradeAndOtherCurrentReceivablesAbstract
ird_fs:CurrentTradeReceivables
ird_fs:TradeAndOtherCurrentReceivablesDueFromRelatedParties
ird_fs:CurrentReceivablesDueFromAssociates
ird_fs:CurrentReceivablesDueFromJointVentures
ird_fs_localised:CurrentReceivablesDueFromSubsidiaries
ird_fs_localised:CurrentReceivablesDueFromHoldingCompanies
ird_fs_localised:CurrentReceivablesLoansToDirectors
ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract
ird_fs:CurrentPrepaymentsAbstract
ird_fs:CurrentAdvancesToSuppliers
ird_fs:CurrentPrepaidExpenses
ird_fs:CurrentPrepayments
ird_fs_localised:CurrentAccruedIncomeOtherThanCurrentContractAssets
ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets
ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax
ird_fs:CurrentValueAddedTaxReceivables
ird_fs:CurrentReceivablesFromSaleOfProperties
ird_fs:CurrentReceivablesFromRentalOfProperties
ird_fs:OtherCurrentReceivables
ird_fs:TradeAndOtherCurrentReceivables
ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract
ird_fs:CurrentPrepaymentsAbstract
ird_fs:CurrentAdvancesToSuppliers
ird_fs:CurrentPrepaidExpenses
ird_fs:CurrentPrepayments
ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract
ird_fs:CurrentContractAssets
ird_fs_localised:CurrentAccruedIncomeOtherThanCurrentContractAssets
ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssets
ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets
ird_fs:TradeAndOtherReceivablesAbstract
ird_fs:TradeReceivables
ird_fs:TradeAndOtherReceivablesDueFromRelatedParties
ird_fs:ReceivablesDueFromAssociates
ird_fs:ReceivablesDueFromJointVentures
ird_fs_localised:ReceivablesDueFromSubsidiaries
ird_fs_localised:ReceivablesDueFromHoldingCompanies
ird_fs_localised:ReceivablesLoansToDirectors
ird_fs_localised:PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract
ird_fs:Prepayments
ird_fs_localised:AccruedIncomeOtherThanContractAssets
ird_fs_localised:PrepaymentsAndAccruedIncomeOtherThanContractAssets
ird_fs:ReceivablesFromTaxesOtherThanIncomeTax
ird_fs:ValueAddedTaxReceivables
ird_fs:ReceivablesFromSaleOfProperties
ird_fs:ReceivablesFromRentalOfProperties
ird_fs:OtherReceivables
ird_fs:TradeAndOtherReceivables
ird_fs_localised:PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract
ird_fs:Prepayments
ird_fs_localised:AccruedIncomeIncludingContractAssetsAbstract
ird_fs:ContractAssets
ird_fs_localised:AccruedIncomeOtherThanContractAssets
ird_fs_localised:AccruedIncomeIncludingContractAssets
ird_fs_localised:PrepaymentsAndAccruedIncomeIncludingContractAssets
ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:NoncurrentFinancialAssetsAvailableforsale
ird_fs:NoncurrentHeldtomaturityInvestments
ird_fs:NoncurrentLoansAndReceivables
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
ird_fs:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
ird_fs:NoncurrentFinancialAssetsAtAmortisedCost
ird_fs:NoncurrentFinancialAssets
ird_fs:CategoriesOfCurrentFinancialAssetsAbstract
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:CurrentFinancialAssetsAvailableforsale
ird_fs:CurrentHeldtomaturityInvestments
ird_fs:CurrentLoansAndReceivables
ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
ird_fs:CurrentFinancialAssetsAtAmortisedCost
ird_fs:CurrentFinancialAssets
ird_fs:CategoriesOfFinancialAssetsAbstract
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:FinancialAssetsAvailableforsale
ird_fs:HeldtomaturityInvestments
ird_fs:LoansAndReceivables
ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
ird_fs:FinancialAssetsAtAmortisedCost
ird_fs:LoansAndAdvancesAtAmortisedCost
ird_fs:LoansAndAdvancesToBanksAtAmortisedCost
ird_fs:LoansAndAdvancesToCustomersAtAmortisedCost
ird_fs:DebtInstrumentsHeldAtAmortisedCost
ird_fs:FinancialAssets
ird_fs:LoansAndAdvancesAtAmortisedCostAbstract
ird_fs:LoansAndAdvancesAtAmortisedCostGrossCarryingAmount
ird_fs:LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses
ird_fs:LoansAndAdvancesAtAmortisedCost
ird_fs:LoansAndAdvancesToBanksAtAmortisedCost
ird_fs:LoansAndAdvancesToCustomersAtAmortisedCost
ird_fs:ClassesOfInventoriesAbstract
ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract
ird_fs:RawMaterials
ird_fs:ProductionSupplies
ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies
ird_fs:Merchandise
ird_fs:CurrentFoodAndBeverage
ird_fs:CurrentAgriculturalProduce
ird_fs:WorkInProgress
ird_fs:FinishedGoods
ird_fs:CurrentPackagingAndStorageMaterials
ird_fs:SpareParts
ird_fs:CurrentFuel
ird_fs:PropertyIntendedForSaleInOrdinaryCourseOfBusiness
ird_fs:CurrentInventoriesInTransit
ird_fs:OtherInventories
ird_fs:Inventories
ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract
ird_fs:CurrentInventoriesHeldForSale
ird_fs:WorkInProgress
ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
ird_fs:Inventories
ird_fs:NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract
ird_fs:NoncurrentOreStockpiles
ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract
ird_fs:CurrentOreStockpiles
ird_fs:CurrentCrudeOil
ird_fs:CurrentPetroleumAndPetrochemicalProducts
ird_fs:CurrentNaturalGas
ird_fs:CashAndCashEquivalentsAbstract
ird_fs:CashAbstract
ird_fs:CashOnHand
ird_fs:BalancesWithBanks
ird_fs:Cash
ird_fs:CashEquivalentsAbstract
ird_fs:ShorttermDepositsClassifiedAsCashEquivalents
ird_fs:ShorttermInvestmentsClassifiedAsCashEquivalents
ird_fs:BankingArrangementsClassifiedAsCashEquivalents
ird_fs:CashEquivalents
ird_fs:OtherCashAndCashEquivalents
ird_fs:CashAndCashEquivalents
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
ird_fs:MiscellaneousCurrentAssetsAbstract
ird_fs:CurrentRecognisedAssetsDefinedBenefitPlan
ird_fs:CurrentRestrictedCashAndCashEquivalents
ird_fs:CurrentDerivativeFinancialAssets
ird_fs:CurrentFinanceLeaseReceivables
ird_fs:CurrentInterestReceivable
ird_fs:CurrentProgrammingAssets
ird_fs:CurrentInvestments
ird_fs:ShorttermDepositsNotClassifiedAsCashEquivalents
ird_fs:CurrentPrepaymentsAndOtherCurrentAssets
ird_fs:OtherCurrentAssets
ird_fs:MiscellaneousAssetsAbstract
ird_fs:RecognisedAssetsDefinedBenefitPlan
ird_fs:RestrictedCashAndCashEquivalents
ird_fs:DerivativeFinancialAssets
ird_fs:DerivativeFinancialAssetsHeldForTrading
ird_fs:DerivativeFinancialAssetsHeldForHedging
ird_fs:FinanceLeaseReceivables
ird_fs:InterestReceivable
ird_fs:ProgrammingAssets
ird_fs:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
ird_fs:EquityInstrumentsHeld
ird_fs:DebtInstrumentsHeldAbstract
ird_fs:BankDebtInstrumentsHeld
ird_fs:CorporateDebtInstrumentsHeld
ird_fs:GovernmentDebtInstrumentsHeld
ird_fs:AssetbackedDebtInstrumentsHeld
ird_fs:OtherDebtInstrumentsHeld
ird_fs:DebtInstrumentsHeld
ird_fs:LoansAndAdvances
ird_fs:LoansAndAdvancesToBanks
ird_fs:LoansAndAdvancesToOtherCreditInstitutions
ird_fs:LoansAndAdvancesToCustomers
ird_fs:CorporateLoans
ird_fs:ConsumerLoans
ird_fs:CreditCardLoans
ird_fs:MortgageLoans
ird_fs:LoansToGovernment
ird_fs:BankAcceptanceAssets
ird_fs:ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
ird_fs:InvestmentsForRiskOfPolicyholders
ird_fs:ItemsInCourseOfCollectionFromOtherBanks
ird_fs:OtherAssets
ird_fs:ClassesOfOtherProvisionsAbstract
ird_fs:WarrantyProvisionAbstract
ird_fs:LongtermWarrantyProvision
ird_fs:ShorttermWarrantyProvision
ird_fs:WarrantyProvision
ird_fs:RestructuringProvisionAbstract
ird_fs:LongtermRestructuringProvision
ird_fs:ShorttermRestructuringProvision
ird_fs:RestructuringProvision
ird_fs:LegalProceedingsProvisionAbstract
ird_fs:LongtermLegalProceedingsProvision
ird_fs:ShorttermLegalProceedingsProvision
ird_fs:LegalProceedingsProvision
ird_fs:RefundsProvisionAbstract
ird_fs:NoncurrentRefundsProvision
ird_fs:CurrentRefundsProvision
ird_fs:RefundsProvision
ird_fs:OnerousContractsProvisionAbstract
ird_fs:LongtermOnerousContractsProvision
ird_fs:ShorttermOnerousContractsProvision
ird_fs:OnerousContractsProvision
ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract
ird_fs:LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts
ird_fs:ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts
ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCosts
ird_fs:MiscellaneousOtherProvisionsAbstract
ird_fs:LongtermMiscellaneousOtherProvisions
ird_fs:ShorttermMiscellaneousOtherProvisions
ird_fs:MiscellaneousOtherProvisions
ird_fs:OtherProvisionsAbstract
ird_fs:OtherLongtermProvisions
ird_fs:OtherShorttermProvisions
ird_fs:OtherProvisions
ird_fs:BorrowingsAbstract
ird_fs:LongtermBorrowings
ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract
ird_fs:ShorttermBorrowings
ird_fs:CurrentPortionOfLongtermBorrowings
ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings
ird_fs:Borrowings
ird_fs:NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract
ird_fs:NoncurrentPortionOfNoncurrentLoansReceived
ird_fs:NoncurrentPortionOfNoncurrentSecuredBankLoansReceived
ird_fs:NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived
ird_fs:NoncurrentPortionOfNoncurrentBondsIssued
ird_fs:NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
ird_fs:NoncurrentPortionOfNoncurrentCommercialPapersIssued
ird_fs:NoncurrentPortionOfOtherNoncurrentBorrowings
ird_fs:LongtermBorrowings
ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract
ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived
ird_fs:CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived
ird_fs:CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived
ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued
ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued
ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued
ird_fs:OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings
ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings
ird_fs:BorrowingsByTypeAbstract
ird_fs:LoansReceived
ird_fs:SecuredBankLoansReceived
ird_fs:UnsecuredBankLoansReceived
ird_fs:BondsIssued
ird_fs:NotesAndDebenturesIssued
ird_fs:CommercialPapersIssued
ird_fs:OtherBorrowings
ird_fs:Borrowings
ird_fs:NoncurrentPayablesAbstract
ird_fs:NoncurrentPayablesToTradeSuppliers
ird_fs:NoncurrentPayablesForPurchaseOfEnergy
ird_fs:NoncurrentPayablesToRelatedParties
ird_fs_localised:NoncurrentPayablesToSubsidiaries
ird_fs_localised:NoncurrentPayablesToHoldingCompanies
ird_fs_localised:NoncurrentPayablesLoansFromDirectors
ird_fs:NoncurrentPayablesForPurchaseOfNoncurrentAssets
ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract
ird_fs_localised:NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract
ird_fs_localised:NoncurrentContractLiabilitiesAbstract
ird_fs:NoncurrentAdvances
ird_fs_localised:NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
ird_fs:NoncurrentContractLiabilities
ird_fs_localised:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities
ird_fs:RentDeferredIncomeClassifiedAsNoncurrent
ird_fs:NoncurrentGovernmentGrants
ird_fs_localised:NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities
ird_fs:AccrualsClassifiedAsNoncurrent
ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities
ird_fs_localised:NoncurrentIncomeTaxPayables
ird_fs_localised:NoncurrentPayablesOnTaxesOtherThanIncomeTax
ird_fs:NoncurrentValueAddedTaxPayables
ird_fs:NoncurrentExciseTaxPayables
ird_fs:NoncurrentRetentionPayables
ird_fs:OtherNoncurrentPayables
ird_fs:NoncurrentPayables
ird_fs:TradeAndOtherCurrentPayablesAbstract
ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers
ird_fs:CurrentPayablesForPurchaseOfEnergy
ird_fs:TradeAndOtherCurrentPayablesToRelatedParties
ird_fs_localised:CurrentPayablesToSubsidiaries
ird_fs_localised:CurrentPayablesToHoldingCompanies
ird_fs_localised:CurrentPayablesLoansFromDirectors
ird_fs:CurrentPayablesForPurchaseOfNoncurrentAssets
ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract
ird_fs_localised:CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract
ird_fs_localised:CurrentContractLiabilitiesAbstract
ird_fs:CurrentAdvances
ird_fs_localised:CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
ird_fs:CurrentContractLiabilities
ird_fs_localised:CurrentDeferredIncomeOtherThanCurrentContractLiabilities
ird_fs:RentDeferredIncomeClassifiedAsCurrent
ird_fs:CurrentGovernmentGrants
ird_fs_localised:CurrentDeferredIncomeIncludingCurrentContractLiabilities
ird_fs:AccrualsClassifiedAsCurrent
ird_fs:ShorttermEmployeeBenefitsAccruals
ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities
ird_fs_localised:CurrentIncomeTaxPayables
ird_fs_localised:CurrentPayablesOnTaxesOtherThanIncomeTax
ird_fs:CurrentValueAddedTaxPayables
ird_fs:CurrentExciseTaxPayables
ird_fs:CurrentRetentionPayables
ird_fs:OtherCurrentPayables
ird_fs:TradeAndOtherCurrentPayables
ird_fs:TradeAndOtherPayablesAbstract
ird_fs:TradeAndOtherPayablesToTradeSuppliers
ird_fs:PayablesForPurchaseOfEnergy
ird_fs:TradeAndOtherPayablesToRelatedParties
ird_fs_localised:PayablesToSubsidiaries
ird_fs_localised:PayablesToHoldingCompanies
ird_fs_localised:PayablesLoansFromDirectors
ird_fs:PayablesForPurchaseOfNoncurrentAssets
ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract
ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesAbstract
ird_fs:ContractLiabilitiesAbstract
ird_fs:Advances
ird_fs_localised:ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
ird_fs:ContractLiabilities
ird_fs_localised:DeferredIncomeOtherThanContractLiabilities
ird_fs:RentDeferredIncome
ird_fs:GovernmentGrants
ird_fs_localised:DeferredIncomeIncludingContractLiabilities
ird_fs:Accruals
ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilities
ird_fs_localised:IncomeTaxPayables
ird_fs_localised:PayablesOnTaxesOtherThanIncomeTax
ird_fs:ValueAddedTaxPayables
ird_fs:ExciseTaxPayables
ird_fs:RetentionPayables
ird_fs:OtherPayables
ird_fs:TradeAndOtherPayables
ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract
ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs:NoncurrentFinancialLiabilitiesAtAmortisedCost
ird_fs:NoncurrentFinancialLiabilities
ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract
ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost
ird_fs:CurrentFinancialLiabilities
ird_fs:CategoriesOfFinancialLiabilitiesAbstract
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs:FinancialLiabilitiesAtAmortisedCost
ird_fs:DepositsAtAmortisedCost
ird_fs:DepositsFromBanksAtAmortisedCost
ird_fs:DepositsFromCustomersAtAmortisedCost
ird_fs:DebtInstrumentsIssuedAtAmortisedCost
ird_fs:SubordinatedLiabilitiesAtAmortisedCost
ird_fs:FinancialLiabilities
ird_fs:MiscellaneousNoncurrentLiabilitiesAbstract
ird_fs:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan
ird_fs:NoncurrentDerivativeFinancialLiabilities
ird_fs:NoncurrentDividendPayables
ird_fs:NoncurrentInterestPayable
ird_fs:NoncurrentDepositsFromCustomers
ird_fs:NoncurrentDebtInstrumentsIssued
ird_fs_localised:NoncurrentWarrantLiability
ird_fs:OtherNoncurrentLiabilities
ird_fs:MiscellaneousCurrentLiabilitiesAbstract
ird_fs:CurrentRecognisedLiabilitiesDefinedBenefitPlan
ird_fs:CurrentDerivativeFinancialLiabilities
ird_fs:CurrentDividendPayables
ird_fs:CurrentInterestPayable
ird_fs:CurrentDepositsFromCustomers
ird_fs:CurrentDebtInstrumentsIssued
ird_fs:CurrentAccruedExpensesAndOtherCurrentLiabilities
ird_fs_localised:CurrentWarrantLiability
ird_fs:OtherCurrentLiabilities
ird_fs:MiscellaneousLiabilitiesAbstract
ird_fs:RecognisedLiabilitiesDefinedBenefitPlan
ird_fs:DerivativeFinancialLiabilities
ird_fs:DerivativeFinancialLiabilitiesHeldForTrading
ird_fs:DerivativeFinancialLiabilitiesHeldForHedging
ird_fs:DividendPayables
ird_fs:InterestPayable
ird_fs:DepositLiabilities
ird_fs:DepositsFromBanks
ird_fs:DepositsFromCustomersAbstract
ird_fs:BalancesOnTermDepositsFromCustomers
ird_fs:BalancesOnDemandDepositsFromCustomers
ird_fs:BalancesOnCurrentAccountsFromCustomers
ird_fs:BalancesOnOtherDepositsFromCustomers
ird_fs:DepositsFromCustomers
ird_fs:SubordinatedLiabilitiesAbstract
ird_fs:DatedSubordinatedLiabilities
ird_fs:UndatedSubordinatedLiabilities
ird_fs:SubordinatedLiabilities
ird_fs:DebtSecurities
ird_fs:BankAcceptanceLiabilities
ird_fs:RepurchaseAgreementsAndCashCollateralOnSecuritiesLent
ird_fs:InvestmentContractsLiabilities
ird_fs:ItemsInCourseOfTransmissionToOtherBanks
ird_fs_localised:WarrantLiability
ird_fs:OtherLiabilities
ird_fs_localised:IssuedCapitalAbstract
ird_fs_localised:IssuedCapitalOrdinaryShares
ird_fs_localised:IssuedCapitalPreferenceShares
ird_fs:IssuedCapital
ird_fs_localised:RetainedEarningsAbstract
ird_fs_localised:RetainedEarningsProfitLossForReportingPeriod
ird_fs_localised:RetainedEarningsExcludingProfitLossForReportingPeriod
ird_fs:RetainedEarnings
ird_fs_localised:AccumulatedOtherComprehensiveIncomeAbstract
ird_fs:RevaluationSurplus
ird_fs:ReserveOfExchangeDifferencesOnTranslation
ird_fs:ReserveOfCashFlowHedges
ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
ird_fs:ReserveOfChangeInValueOfTimeValueOfOptions
ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContracts
ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets
ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlans
ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments
ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
ird_fs:AccumulatedOtherComprehensiveIncome
ird_fs:MiscellaneousEquityAbstract
ird_fs:ReserveOfSharebasedPayments
ird_fs:ReserveOfEquityComponentOfConvertibleInstruments
ird_fs:CapitalRedemptionReserve
ird_fs:MergerReserve
ird_fs:StatutoryReserve
ird_fs:CapitalReserve
ird_fs:AdditionalPaidinCapital
ird_fs_localised:WarrantReserve
ird_fs:NetAssetsLiabilitiesAbstract
ird_fs:Assets
ird_fs:Liabilities
ird_fs:NetAssetsLiabilities
ird_fs:NetCurrentAssetsLiabilitiesAbstract
ird_fs:CurrentAssets
ird_fs:CurrentLiabilities
ird_fs:CurrentAssetsLiabilities
ird_fs:AssetsLessCurrentLiabilitiesAbstract
ird_fs:Assets
ird_fs:CurrentLiabilities
ird_fs:AssetsLessCurrentLiabilities
ird_fs:NetDebt

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[800200] 附註 - 收入和費用的分析

ird_fs:AnalysisOfIncomeAndExpenseAbstract
ird_fs:RevenueAbstract
ird_fs:RevenueFromSaleOfGoods
ird_fs:RevenueFromSaleOfCopper
ird_fs:RevenueFromSaleOfGold
ird_fs:RevenueFromSaleOfSilver
ird_fs:RevenueFromSaleOfOilAndGasProducts
ird_fs:RevenueFromSaleOfCrudeOil
ird_fs:RevenueFromSaleOfNaturalGas
ird_fs:RevenueFromSaleOfPetroleumAndPetrochemicalProducts
ird_fs:RevenueFromSaleOfTelecommunicationEquipment
ird_fs:RevenueFromSaleOfElectricity
ird_fs:RevenueFromSaleOfPublications
ird_fs:CirculationRevenue
ird_fs:SubscriptionCirculationRevenue
ird_fs:NonsubscriptionCirculationRevenue
ird_fs:RevenueFromSaleOfBooks
ird_fs_localised:RevenueFromSaleOfRawMaterialsAndSemiManufactures
ird_fs_localised:RevenueFromSaleOfOtherUnclassifiedGoods
ird_fs_localised:RevenueFromSaleOfAgriculturalProductAndFishing
ird_fs:RevenueFromSaleOfSugar
ird_fs:RevenueFromSaleOfAlcoholAndAlcoholicDrinks
ird_fs:RevenueFromSaleOfFoodAndBeverage
ird_fs:RevenueFromRenderingOfServices
ird_fs:RevenueFromRenderingOfTelecommunicationServicesAbstract
ird_fs:RevenueFromRenderingOfTelephoneServices
ird_fs:RevenueFromRenderingOfLandLineTelephoneServices
ird_fs:RevenueFromRenderingOfMobileTelephoneServices
ird_fs:RevenueFromRenderingOfInternetAndDataServicesAbstract
ird_fs:RevenueFromRenderingOfInternetServices
ird_fs:RevenueFromRenderingOfDataServices
ird_fs:RevenueFromRenderingOfInternetAndDataServices
ird_fs:RevenueFromRenderingOfInterconnectionServices
ird_fs:RevenueFromRenderingOfOtherTelecommunicationServices
ird_fs:RevenueFromRenderingOfTelecommunicationServices
ird_fs:RevenueFromRenderingOfTransportServices
ird_fs:RevenueFromRenderingOfPassengerTransportServices
ird_fs:RevenueFromRenderingOfCargoAndMailTransportServices
ird_fs_localised:RevenueFromRenderingOfStevedoringWharfingAndGodownsServices
ird_fs:RevenueFromRenderingOfAdvertisingServices
ird_fs:RevenueFromRenderingOfPrintingServices
ird_fs:RevenueFromRenderingOfInformationTechnologyServices
ird_fs:RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices
ird_fs:RevenueFromRenderingOfInformationTechnologyConsultingServices
ird_fs:RevenueFromHotelOperations
ird_fs:RevenueFromRoomOccupancyServices
ird_fs:RevenueFromRenderingOfGamingServices
ird_fs_localised:RevenueFromRenderingOfAgencyServices
ird_fs_localised:RevenueFromRenderingOfManagementServices
ird_fs_localised:RevenueFromRenderingOfConsultancyServices
ird_fs_localised:RevenueFromRenderingOfProfessionalServices
ird_fs_localised:RevenueFromRenderingOfOtherUnclassifiedServices
ird_fs_localised:RevenueFromOperationOfBroadcastingAndTelevisionCompanies
ird_fs:RevenueFromConstructionContracts
ird_fs_localised:RevenueFromCommoditiesTrading
ird_fs_localised:RevenueFromSaleOfLandedPropertiesHeldForTrading
ird_fs_localised:RevenueFromLeasingOfAssets
ird_fs_localised:RevenueFromSubscriptionsAndMembershipFees
ird_fs_localised:RevenueFromSubcontractProcessingOfTextileAndGarmentsFoodProductsMetalwaresPaperProductsPlasticProductsAndVariousMiscellaneousProducts
ird_fs:RevenueFromRoyalties
ird_fs:LicenceFeeIncome
ird_fs:FranchiseFeeIncome
ird_fs:RevenueFromInterest
ird_fs:InterestIncomeOnAvailableforsaleFinancialAssets
ird_fs:InterestIncomeOnCashAndCashEquivalents
ird_fs:InterestIncomeOnDebtInstrumentsHeld
ird_fs:InterestIncomeOnDeposits
ird_fs:InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
ird_fs:InterestIncomeOnFinancialAssetsHeldForTrading
ird_fs:InterestIncomeOnHeldtomaturityInvestments
ird_fs:InterestIncomeOnLoansAndAdvancesToBanks
ird_fs:InterestIncomeOnLoansAndAdvancesToCustomers
ird_fs:InterestIncomeOnLoansAndReceivables
ird_fs:InterestIncomeOnOtherFinancialAssets
ird_fs:InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
ird_fs:RevenueFromDividends
ird_fs:OtherRevenue
ird_fs:Revenue
ird_fs:MaterialIncomeAndExpenseAbstract
ird_fs:WritedownsReversalsOfWritedownsOfInventoriesAbstract
ird_fs:InventoryWritedown2011
ird_fs:ReversalOfInventoryWritedown
ird_fs:WritedownsReversalsOfInventories
ird_fs:WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract
ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs:WritedownsReversalsOfPropertyPlantAndEquipment
ird_fs:ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract
ird_fs:ImpairmentLossRecognisedInProfitOrLossTradeReceivables
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract
ird_fs:ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
ird_fs:GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff
ird_fs:ExpenseOfRestructuringActivities
ird_fs:ReversalOfProvisionsForCostOfRestructuring
ird_fs:GainsLossesOnDisposalsOfNoncurrentAssetsAbstract
ird_fs:GainsOnDisposalsOfNoncurrentAssets
ird_fs:LossesOnDisposalsOfNoncurrentAssets
ird_fs:GainsLossesOnDisposalsOfNoncurrentAssets
ird_fs:GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract
ird_fs:GainsOnDisposalsOfPropertyPlantAndEquipment
ird_fs:LossesOnDisposalsOfPropertyPlantAndEquipment
ird_fs:GainsLossesOnDisposalsOfPropertyPlantAndEquipment
ird_fs:GainsLossesOnDisposalsOfInvestmentPropertiesAbstract
ird_fs:GainsOnDisposalsOfInvestmentProperties
ird_fs:LossesOnDisposalsOfInvestmentProperties
ird_fs:GainsLossesOnDisposalsOfInvestmentProperties
ird_fs:GainsLossesOnDisposalsOfInvestmentsAbstract
ird_fs:GainsOnDisposalsOfInvestments
ird_fs:LossesOnDisposalsOfInvestments
ird_fs:GainsLossesOnDisposalsOfInvestments
ird_fs:GainsLossesOnDisposalsOfOtherNoncurrentAssets
ird_fs:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
ird_fs:GainsLossesOnLitigationSettlementsAbstract
ird_fs:GainsOnLitigationSettlements
ird_fs:LossesOnLitigationSettlements
ird_fs:GainsLossesOnLitigationSettlements
ird_fs:OtherReversalsOfProvisions
ird_fs:IncomeFromContinuingOperationsAttributableToOwnersOfParent
ird_fs:IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
ird_fs:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
ird_fs:DividendsClassifiedAsExpense
ird_fs:RoyaltyExpense
ird_fs:ResearchAndDevelopmentExpense
ird_fs:InvestmentIncome
ird_fs:FinanceIncomeCost
ird_fs:OtherFinanceIncomeCost
ird_fs:OtherFinanceIncome
ird_fs:OtherFinanceCost
ird_fs:InterestExpense
ird_fs:InterestExpenseOnBankLoansAndOverdrafts
ird_fs:InterestExpenseOnBonds
ird_fs:InterestExpenseOnBorrowings
ird_fs:InterestExpenseOnDebtInstrumentsIssued
ird_fs:InterestExpenseOnDepositsFromBanks
ird_fs:InterestExpenseOnDepositsFromCustomers
ird_fs:InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss
ird_fs:InterestExpenseOnFinancialLiabilitiesHeldForTrading
ird_fs:InterestExpenseOnOtherFinancialLiabilities
ird_fs:InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
ird_fs:InterestRevenueExpense
ird_fs:ExpenseDueToUnwindingOfDiscountOnProvisions
ird_fs:RepairsAndMaintenanceExpense
ird_fs:FuelAndEnergyExpenseAbstract
ird_fs:FuelExpense
ird_fs:EnergyExpense
ird_fs:FuelAndEnergyExpense
ird_fs:OtherOperatingIncomeExpense
ird_fs:MiscellaneousOtherOperatingIncome
ird_fs:MiscellaneousOtherOperatingExpense
ird_fs:SellingGeneralAndAdministrativeExpenseAbstract
ird_fs:SellingExpense
ird_fs:GeneralAndAdministrativeExpense
ird_fs:SellingGeneralAndAdministrativeExpense
ird_fs:DistributionAndAdministrativeExpense
ird_fs_localised:DonationsExpense
ird_fs_localised:SubsidiesExpense
ird_fs:DirectorsRemunerationExpense
ird_fs:OccupancyExpense
ird_fs:RevenueAndOperatingIncome
ird_fs:RentalIncome
ird_fs:RentalExpense
ird_fs:PropertyServiceChargeIncomeExpenseAbstract
ird_fs:PropertyServiceChargeIncome
ird_fs:PropertyServiceChargeExpense
ird_fs:PropertyServiceChargeIncomeExpense
ird_fs:PropertyDevelopmentAndProjectManagementIncome
ird_fs:PropertyDevelopmentAndProjectManagementExpense
ird_fs:PropertyManagementExpense
ird_fs:IncomeFromReimbursementsUnderInsurancePolicies
ird_fs:IncomeFromFinesAndPenalties
ird_fs:OperatingExpense
ird_fs:OperatingExpenseExcludingCostOfSales
ird_fs:CostOfSalesHotelOperations
ird_fs:CostOfSalesRoomOccupancyServices
ird_fs:CostOfSalesFoodAndBeverage
ird_fs:SalesAndMarketingExpense
ird_fs:MediaProductionExpense
ird_fs:GainsLossesOnChangeInFairValueOfDerivativesAbstract
ird_fs:GainsOnChangeInFairValueOfDerivatives
ird_fs:LossesOnChangeInFairValueOfDerivatives
ird_fs:GainsLossesOnChangeInFairValueOfDerivatives
ird_fs:FeeAndCommissionIncomeExpenseAbstract
ird_fs:FeeAndCommissionIncomeAbstract
ird_fs:BrokerageFeeIncome
ird_fs:PortfolioAndOtherManagementFeeIncome
ird_fs:CreditrelatedFeeAndCommissionIncome
ird_fs:OtherFeeAndCommissionIncome
ird_fs:FeeAndCommissionIncome
ird_fs:FeeAndCommissionExpenseAbstract
ird_fs:BrokerageFeeExpense
ird_fs:OtherFeeAndCommissionExpense
ird_fs:FeeAndCommissionExpense
ird_fs:FeeAndCommissionIncomeExpense
ird_fs:TradingIncomeExpenseAbstract
ird_fs:TradingIncomeExpenseOnDebtInstruments
ird_fs:TradingIncomeExpenseOnEquityInstruments
ird_fs:TradingIncomeExpenseOnDerivativeFinancialInstruments
ird_fs:TradingIncomeExpenseOnForeignExchangeContracts
ird_fs:OtherTradingIncomeExpense
ird_fs:TradingIncomeExpense
ird_fs:ExpenseByNatureAbstract
ird_fs:RawMaterialsAndConsumablesUsed
ird_fs:CostOfMerchandiseSold
ird_fs:CostOfPurchasedEnergySold
ird_fs:ServicesExpense
ird_fs:InsuranceExpense
ird_fs:ProfessionalFeesExpense
ird_fs:TransportationExpense
ird_fs:BankAndSimilarCharges
ird_fs:EnergyTransmissionCharges
ird_fs:TravelExpense
ird_fs:CommunicationExpense
ird_fs:UtilitiesExpense
ird_fs:AdvertisingExpense
ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract
ird_fs:ShorttermEmployeeBenefitsExpenseAbstract
ird_fs:WagesAndSalaries
ird_fs:SocialSecurityContributions
ird_fs:OtherShorttermEmployeeBenefits
ird_fs:ShorttermEmployeeBenefitsExpense
ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLossAbstract
ird_fs:PostemploymentBenefitExpenseDefinedContributionPlans
ird_fs:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLoss
ird_fs:TerminationBenefitsExpense
ird_fs:OtherLongtermBenefits
ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees
ird_fs:OtherEmployeeExpense
ird_fs:EmployeeBenefitsExpense
ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract
ird_fs:DepreciationAndAmortisationExpenseAbstract
ird_fs:DepreciationExpense
ird_fs:AmortisationExpense
ird_fs:DepreciationAndAmortisationExpense
ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:TaxExpenseOtherThanIncomeTaxExpense
ird_fs:PropertyTaxExpense
ird_fs:OtherExpenseByNature
ird_fs:ExpenseByNature
ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory
ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract
ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable
ird_fs_localised:AttributionOfExpensesByNatureToTheirFunctionAxis
ird_fs_localised:LineItemsByFunctionMember
ird_fs_localised:CostOfSalesMember
ird_fs_localised:SellingGeneralAndAdministrativeExpenseMember
ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems
ird_fs:DepreciationAndAmortisationExpenseAbstract
ird_fs:DepreciationExpense
ird_fs:AmortisationExpense
ird_fs:DepreciationAndAmortisationExpense
ird_fs:MiscellaneousOtherComprehensiveIncomeAbstract
ird_fs:IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate
ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract
ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract
ird_fs:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
ird_fs:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations
ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract
ird_fs:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome
ird_fs:OtherComprehensiveIncomeAttributableToOwnersOfParent
ird_fs:OtherComprehensiveIncomeAttributableToNoncontrollingInterests
ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
ird_fs_localised:IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
ird_fs_localised:IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
ird_fs:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_localised:ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract
ird_fs_localised:ComprehensiveIncomeFromContinuingOperations
ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperations
ird_fs:ComprehensiveIncome
ird_fs_localised:ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract
ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent
ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_localised:ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract
ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests
ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests
ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

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[800300] 附註 - 現金流量表，額外披露

ird_fs:StatementOfCashFlowsAbstract
ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs:ClassesOfCashPaymentsAbstract
ird_fs:PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees
ird_fs:PaymentsForExplorationAndEvaluationExpenses
ird_fs:AdjustmentsForInterestExpense
ird_fs:AdjustmentsForInterestIncome
ird_fs:AdjustmentsForDividendIncome
ird_fs:AdjustmentsForFinanceIncome
ird_fs:AdjustmentsForFinanceIncomeCost
ird_fs:AdjustmentsForDeferredTaxExpense
ird_fs:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital
ird_fs:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
ird_fs:IncreaseDecreaseInWorkingCapital
ird_fs:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
ird_fs:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
ird_fs_localised:AdjustmentsForDecreaseIncreaseInPrepaidExpenses
ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract
ird_fs_localised:AdjustmentsForDecreaseIncreaseInContractAssets
ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets
ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets
ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract
ird_fs_localised:AdjustmentsForIncreaseDecreaseInContractLiabilities
ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities
ird_fs:AdjustmentsForDecreaseIncreaseInOtherAssets
ird_fs:AdjustmentsForIncreaseDecreaseInOtherLiabilities
ird_fs:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
ird_fs:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities
ird_fs:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
ird_fs:AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities
ird_fs:AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
ird_fs:AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading
ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost
ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss
ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading
ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances
ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks
ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
ird_fs:AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld
ird_fs:AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld
ird_fs:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets
ird_fs:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets
ird_fs:AdjustmentsForIncreaseDecreaseInDeposits
ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromBanks
ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
ird_fs:AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued
ird_fs:AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
ird_fs:AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities
ird_fs:AdjustmentsForDecreaseIncreaseInBiologicalAssets
ird_fs:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime
ird_fs:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:AdjustmentsForAmortisationExpense
ird_fs:AdjustmentsForDepreciationExpense
ird_fs:AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets
ird_fs:AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets
ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
ird_fs:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty
ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets
ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives
ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets
ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities
ird_fs:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
ird_fs:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates
ird_fs:AdjustmentsForGainsLossesOnDisposalOfFinancialAssets
ird_fs:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod
ird_fs:IncomeTaxesPaidClassifiedAsOperatingActivities
ird_fs:IncomeTaxesRefundClassifiedAsOperatingActivities
ird_fs:FinanceCostsPaidClassifiedAsOperatingActivities
ird_fs:FinanceIncomeReceivedClassifiedAsOperatingActivities
ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents
ird_fs:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities
ird_fs:DividendsReceivedFromAssociatesClassifiedAsInvestingActivities
ird_fs:DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities
ird_fs:PurchaseOfInterestsInAssociates
ird_fs:ProceedsFromSalesOfInterestsInAssociates
ird_fs:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
ird_fs:ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod
ird_fs:CashAdvancesAndLoansMadeToRelatedParties
ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties
ird_fs:PurchaseOfInvestmentProperty
ird_fs:ProceedsFromSalesOfInvestmentProperty
ird_fs:PurchaseOfBiologicalAssets
ird_fs:ProceedsFromSalesOfBiologicalAssets
ird_fs:PurchaseOfExplorationAndEvaluationAssets
ird_fs:ProceedsFromDisposalOfExplorationAndEvaluationAssets
ird_fs:PurchaseOfMiningAssets
ird_fs:ProceedsFromDisposalOfMiningAssets
ird_fs:PurchaseOfOilAndGasAssets
ird_fs:ProceedsFromDisposalOfOilAndGasAssets
ird_fs:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
ird_fs:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
ird_fs:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
ird_fs:PaymentsForDevelopmentProjectExpenditure
ird_fs:CashFlowsUsedInExplorationAndDevelopmentActivities
ird_fs:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
ird_fs:ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
ird_fs:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities
ird_fs:PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities
ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities
ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities
ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities
ird_fs:PurchaseOfAvailableforsaleFinancialAssets
ird_fs:ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets
ird_fs:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
ird_fs:InflowsOfCashFromInvestingActivities
ird_fs:OutflowsOfCashFromInvestingActivities
ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities
ird_fs:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities
ird_fs:ProceedsFromSaleOrIssueOfTreasuryShares
ird_fs:ProceedsFromExerciseOfOptions
ird_fs_localised:ProceedsFromExerciseOfWarrants
ird_fs:ProceedsFromIssueOfOrdinaryShares
ird_fs:ProceedsFromIssueOfPreferenceShares
ird_fs:ProceedsFromNoncurrentBorrowings
ird_fs:RepaymentsOfNoncurrentBorrowings
ird_fs:ProceedsFromCurrentBorrowings
ird_fs:RepaymentsOfCurrentBorrowings
ird_fs:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings
ird_fs:CashAdvancesAndLoansFromRelatedParties
ird_fs:CashRepaymentsOfAdvancesAndLoansFromRelatedParties
ird_fs:ProceedsFromIssueOfBondsNotesAndDebentures
ird_fs:RepaymentsOfBondsNotesAndDebentures
ird_fs:PaymentsForShareIssueCosts
ird_fs:PaymentsForDebtIssueCosts
ird_fs:ProceedsFromContributionsOfNoncontrollingInterests
ird_fs:ProceedsFromIssueOfSubordinatedLiabilities
ird_fs:RepaymentsOfSubordinatedLiabilities
ird_fs:ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities
ird_fs:RepaymentsOfRegulatoryCapitalFinancialLiabilities
ird_fs:ProceedsFromIssueOfRegulatoryCapitalEquity
ird_fs:RepaymentsOfRegulatoryCapitalEquity

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[800400] 附註 - 權益變動表，額外披露

ird_fs:StatementOfChangesInEquityAbstract
ird_fs:StatementOfChangesInEquityLineItems
ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears
ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear
ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParent
ird_fs:DividendsRecognisedAsDistributionsToNoncontrollingInterests
ird_fs:IncreaseDecreaseThroughChangeInEquityOfSubsidiaries
ird_fs:IncreaseDecreaseThroughAcquisitionOfSubsidiary
ird_fs:IncreaseDecreaseThroughDisposalOfSubsidiary
ird_fs:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings
ird_fs:IncreaseDecreaseThroughTransferToStatutoryReserve
ird_fs:IncreaseDecreaseThroughAppropriationOfRetainedEarnings
ird_fs:IncreaseDecreaseThroughExerciseOfOptions
ird_fs:IncreaseDecreaseThroughExerciseOfWarrantsEquity
ird_fs:IncreaseDecreaseThroughConversionOfConvertibleInstruments
ird_fs:IssueOfConvertibleInstruments
ird_fs:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions
ird_fs:IncreaseDecreaseThroughTransactionsWithOwners
ird_fs:PurchaseOfTreasuryShares
ird_fs:SaleOrIssueOfTreasuryShares
ird_fs:CancellationOfTreasuryShares
ird_fs:ReductionOfIssuedCapital
ird_fs:ShareIssueRelatedCost
ird_fs:MiscellaneousComponentsOfEquityAbstract
ird_fs:ComponentsOfEquityAxis
ird_fs:EquityMember
ird_fs:StatutoryReserveMember
ird_fs:CapitalRedemptionReserveMember
ird_fs:MergerReserveMember
ird_fs:ReserveOfEquityComponentOfConvertibleInstrumentsMember
ird_fs:CapitalReserveMember
ird_fs:AdditionalPaidinCapitalMember
ird_fs_localised:WarrantReserveMember
ird_fs_localised:RetainedEarningsProfitLossForReportingPeriodMember
ird_fs_localised:RetainedEarningsExcludingProfitLossForReportingPeriodMember
ird_fs:MiscellaneousOtherReservesMember

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[800500] 附註 - 附註清單

ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract
ird_fs:DisclosureOfAccountingJudgementsAndEstimatesExplanatory
ird_fs:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
ird_fs:DisclosureOfAllowanceForCreditLossesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
ird_fs:DisclosureOfAuditorsRemunerationExplanatory
ird_fs:DisclosureOfAuthorisationOfFinancialStatementsExplanatory
ird_fs:DisclosureOfAvailableforsaleAssetsExplanatory
ird_fs:DisclosureOfBasisOfConsolidationExplanatory
ird_fs:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
ird_fs:DisclosureOfBorrowingCostsExplanatory
ird_fs:DisclosureOfBorrowingsExplanatory
ird_fs:DisclosureOfBusinessCombinationsExplanatory
ird_fs:DisclosureOfCashAndCashEquivalentsExplanatory
ird_fs:DisclosureOfCashFlowStatementExplanatory
ird_fs:DisclosureOfChangesInAccountingPoliciesExplanatory
ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
ird_fs:DisclosureOfCollateralExplanatory
ird_fs:DisclosureOfClaimsAndBenefitsPaidExplanatory
ird_fs:DisclosureOfCommitmentsExplanatory
ird_fs:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
ird_fs:DisclosureOfContingentLiabilitiesExplanatory
ird_fs:DisclosureOfCostOfSalesExplanatory
ird_fs:DisclosureOfCreditRiskExplanatory
ird_fs:DisclosureOfDebtSecuritiesExplanatory
ird_fs:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
ird_fs:DisclosureOfDeferredIncomeExplanatory
ird_fs:DisclosureOfDeferredTaxesExplanatory
ird_fs:DisclosureOfDepositsFromBanksExplanatory
ird_fs:DisclosureOfDepositsFromCustomersExplanatory
ird_fs:DisclosureOfDepreciationAndAmortisationExpenseExplanatory
ird_fs:DisclosureOfDerivativeFinancialInstrumentsExplanatory
ird_fs:DisclosureOfDiscontinuedOperationsExplanatory
ird_fs:DisclosureOfDividendsExplanatory
ird_fs:DisclosureOfEarningsPerShareExplanatory
ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
ird_fs:DisclosureOfEmployeeBenefitsExplanatory
ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory
ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory
ird_fs:DisclosureOfExpensesExplanatory
ird_fs:DisclosureOfExpensesByNatureExplanatory
ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory
ird_fs:DisclosureOfFairValueMeasurementExplanatory
ird_fs:DisclosureOfFairValueOfFinancialInstrumentsExplanatory
ird_fs:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory
ird_fs:DisclosureOfFinanceCostExplanatory
ird_fs:DisclosureOfFinanceIncomeExpenseExplanatory
ird_fs:DisclosureOfFinanceIncomeExplanatory
ird_fs:DisclosureOfFinancialAssetsHeldForTradingExplanatory
ird_fs:DisclosureOfFinancialInstrumentsExplanatory
ird_fs:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
ird_fs:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
ird_fs:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
ird_fs:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
ird_fs:DisclosureOfFinancialRiskManagementExplanatory
ird_fs:DisclosureOfFirstTimeAdoptionExplanatory
ird_fs:DisclosureOfGeneralAndAdministrativeExpenseExplanatory
ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
ird_fs:DisclosureOfGoingConcernExplanatory
ird_fs:DisclosureOfGoodwillExplanatory
ird_fs:DisclosureOfGovernmentGrantsExplanatory
ird_fs:DisclosureOfHyperinflationaryReportingExplanatory
ird_fs:DisclosureOfImpairmentOfAssetsExplanatory
ird_fs:DisclosureOfIncomeTaxExplanatory
ird_fs:DisclosureOfInformationAboutEmployeesExplanatory
ird_fs:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
ird_fs:DisclosureOfInsuranceContractsExplanatory
ird_fs:DisclosureOfInsurancePremiumRevenueExplanatory
ird_fs:DisclosureOfIntangibleAssetsExplanatory
ird_fs:DisclosureOfIntangibleAssetsAndGoodwillExplanatory
ird_fs:DisclosureOfInterestExpenseExplanatory
ird_fs:DisclosureOfInterestIncomeExplanatory
ird_fs:DisclosureOfInterestIncomeExpenseExplanatory
ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory
ird_fs:DisclosureOfInterimFinancialReportingExplanatory
ird_fs:DisclosureOfInventoriesExplanatory
ird_fs:DisclosureOfInvestmentContractsLiabilitiesExplanatory
ird_fs:DisclosureOfInvestmentPropertyExplanatory
ird_fs:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
ird_fs:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
ird_fs:DisclosureOfIssuedCapitalExplanatory
ird_fs:DisclosureOfJointVenturesExplanatory
ird_fs:DisclosureOfLeasePrepaymentsExplanatory
ird_fs:DisclosureOfLeasesExplanatory
ird_fs:DisclosureOfLiquidityRiskExplanatory
ird_fs:DisclosureOfLoansAndAdvancesToBanksExplanatory
ird_fs:DisclosureOfLoansAndAdvancesToCustomersExplanatory
ird_fs:DisclosureOfMarketRiskExplanatory
ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory
ird_fs:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory
ird_fs:DisclosureOfNoncontrollingInterestsExplanatory
ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
ird_fs:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
ird_fs:DisclosureOfOtherAssetsExplanatory
ird_fs:DisclosureOfOtherCurrentAssetsExplanatory
ird_fs:DisclosureOfOtherCurrentLiabilitiesExplanatory
ird_fs:DisclosureOfOtherLiabilitiesExplanatory
ird_fs:DisclosureOfOtherNoncurrentAssetsExplanatory
ird_fs:DisclosureOfOtherNoncurrentLiabilitiesExplanatory
ird_fs:DisclosureOfOtherOperatingExpenseExplanatory
ird_fs:DisclosureOfOtherOperatingIncomeExpenseExplanatory
ird_fs:DisclosureOfOtherOperatingIncomeExplanatory
ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
ird_fs:DisclosureOfPrepaymentsAndOtherAssetsExplanatory
ird_fs:DisclosureOfProfitLossFromOperatingActivitiesExplanatory
ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory
ird_fs:DisclosureOfProvisionsExplanatory
ird_fs:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory
ird_fs:DisclosureOfReinsuranceExplanatory
ird_fs:DisclosureOfRelatedPartyExplanatory
ird_fs:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory
ird_fs:DisclosureOfResearchAndDevelopmentExpenseExplanatory
ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory
ird_fs:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory
ird_fs:DisclosureOfRevenueExplanatory
ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory
ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory
ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory
ird_fs:DisclosureOfSubordinatedLiabilitiesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
ird_fs:DisclosureOfTaxReceivablesAndPayablesExplanatory
ird_fs:DisclosureOfTradeAndOtherPayablesExplanatory
ird_fs:DisclosureOfTradeAndOtherReceivablesExplanatory
ird_fs:DisclosureOfTradingIncomeExpenseExplanatory
ird_fs:DisclosureOfTreasurySharesExplanatory

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[800610] 附註 - 重大會計政策資訊清單

ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory
ird_fs:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
ird_fs:DescriptionOfAccountingPolicyForBorrowingsExplanatory
ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
ird_fs:DescriptionOfAccountingPolicyForCashFlowsExplanatory
ird_fs:DescriptionOfAccountingPolicyForCollateralExplanatory
ird_fs:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory
ird_fs:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
ird_fs:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
ird_fs:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory
ird_fs:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
ird_fs:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
ird_fs:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
ird_fs:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory
ird_fs:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory
ird_fs:DescriptionOfAccountingPolicyForDividendsExplanatory
ird_fs:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
ird_fs:DescriptionOfAccountingPolicyForEmissionRightsExplanatory
ird_fs:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
ird_fs:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory
ird_fs:DescriptionOfAccountingPolicyForExpensesExplanatory
ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
ird_fs:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
ird_fs:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinanceCostsExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory
ird_fs:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
ird_fs:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory
ird_fs:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
ird_fs:DescriptionOfAccountingPolicyForGoodwillExplanatory
ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants
ird_fs:DescriptionOfAccountingPolicyForHedgingExplanatory
ird_fs:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForIncomeTaxExplanatory
ird_fs:DescriptionOfAccountingPolicyForInsuranceContracts
ird_fs:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
ird_fs:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
ird_fs:DescriptionOfAccountingPolicyForLeasesExplanatory
ird_fs:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory
ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories
ird_fs:DescriptionOfAccountingPolicyForMiningAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForMiningRightsExplanatory
ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
ird_fs:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociates
ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
ird_fs:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
ird_fs:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory
ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
ird_fs:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
ird_fs:DescriptionOfAccountingPolicyForProvisionsExplanatory
ird_fs:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
ird_fs:DescriptionOfAccountingPolicyForRecognitionOfRevenue
ird_fs:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory
ird_fs:DescriptionOfAccountingPolicyForReinsuranceExplanatory
ird_fs:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
ird_fs:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
ird_fs:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForSegmentReportingExplanatory
ird_fs:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
ird_fs:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
ird_fs:DescriptionOfAccountingPolicyForStrippingCostsExplanatory
ird_fs:DescriptionOfAccountingPolicyForSubsidiariesExplanatory
ird_fs:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
ird_fs:DescriptionOfAccountingPolicyForTerminationBenefits
ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory
ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
ird_fs:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
ird_fs:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory
ird_fs:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
ird_fs:DescriptionOfAccountingPolicyForTreasurySharesExplanatory
ird_fs:DescriptionOfAccountingPolicyForWarrantsExplanatory

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[810000] 附註 - 公司資料及符合香港財務報告準則的聲明

ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract
ird_fs:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs:DomicileOfEntity
ird_fs:LegalFormOfEntity
ird_fs:CountryOfIncorporation
ird_fs:AddressOfRegisteredOfficeOfEntity
ird_fs:PrincipalPlaceOfBusiness
ird_fs:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
ird_fs:NameOfParentEntity
ird_fs:NameOfUltimateParentOfGroup
ird_fs:LengthOfLifeOfLimitedLifeEntity
ird_fs:StatementOfHKFRSCompliance
ird_fs:ManagementConclusionOnTrueAndFairViewAsConsequenceOfDeparture
ird_fs:ExplanationOfDepartureFromHKFRS
ird_fs:ExplanationOfFinancialEffectOfDepartureFromHKFRS
ird_fs:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithTrueAndFairView
ird_fs:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveTrueAndFairView
ird_fs:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
ird_fs:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
ird_fs:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
ird_fs:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
ird_fs:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract
ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs:ReclassifiedItemsAxis
ird_fs:ReclassifiedItemsMember
ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems
ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation
ird_fs:AmountOfReclassificationsOrChangesInPresentation
ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation
ird_fs:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
ird_fs:DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation
ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory
ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract
ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearMember
ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems
ird_fs:Inventories
ird_fs:CurrentTradeReceivables
ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers
ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory
ird_fs:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
ird_fs:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs:AssetsAndLiabilitiesAxis
ird_fs:AssetsAndLiabilitiesMember
ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract
ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable
ird_fs:CapitalRequirementsAxis
ird_fs:CapitalRequirementsMember
ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems
ird_fs:QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital
ird_fs:SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital
ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital
ird_fs:InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements
ird_fs:InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements
ird_fs:DividendsRecognisedAsDistributionsToOwnersPerShare
ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners
ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare
ird_fs:CumulativePreferenceDividendsNotRecognised
ird_fs:DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue
ird_fs:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
ird_fs:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue
ird_fs:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
ird_fs:DividendsPayable
ird_fs:IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners
ird_fs:EquityReclassifiedIntoFinancialLiabilities
ird_fs:FinancialLiabilitiesReclassifiedIntoEquity
ird_fs:DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable
ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems
ird_fs_localised:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory
ird_fs_localised:CarryingAmountOfNoncurrentLiabilitiesWithCovenants

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[811000] 附註 - 會計政策，會計估計和差誤的變動

ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations
ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable
ird_fs:InitiallyAppliedHKFRSsAxis
ird_fs:InitiallyAppliedHKFRSsMember
ird_fs_localised:HKFRS17Member
ird_fs_localised:ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember
ird_fs_localised:NoncurrentLiabilitiesWithCovenantsMember
ird_fs_localised:LeaseLiabilityInASaleAndLeasebackMember
ird_fs:LackOfExchangeabilityMember
ird_fs:ContractsReferencingNaturedependentElectricityMember
ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember
ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember
ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member
ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member
ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member
ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member
ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member
ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member
ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
ird_fs:TitleOfInitiallyAppliedHKFRS
ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS
ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy
ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS
ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods
ird_fs_localised:DescriptionOfFactThatNewOrAmendedHKFRSStandardIsAppliedEarly
ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy
ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract
ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable
ird_fs:VoluntaryChangesInAccountingPolicyAxis
ird_fs:VoluntaryChangesInAccountingPolicyMember
ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
ird_fs:ExplanationOfNotAppliedNewStandardsOrInterpretations
ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract
ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable
ird_fs:NewHKFRSsAxis
ird_fs:NewHKFRSsMember
ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
ird_fs:TitleOfNewHKFRS
ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy
ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired
ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially
ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements
ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory
ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract
ird_fs:DisclosureOfChangesInAccountingEstimatesTable
ird_fs:AccountingEstimatesAxis
ird_fs:AccountingEstimatesMember
ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems
ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
ird_fs:IncreaseDecreaseInAccountingEstimate
ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
ird_fs:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

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[813000] 附註 - 中期財務報告

ird_fs:DisclosureOfInterimFinancialReportingExplanatory
ird_fs:DescriptionOfSignificantEventsAndTransactions
ird_fs:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements
ird_fs:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements
ird_fs:ExplanationOfSeasonalityOrCyclicalityOfInterimOperations
ird_fs:ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence
ird_fs:ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears
ird_fs:ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities
ird_fs:DividendsPaidOrdinaryShares
ird_fs:DividendsPaidOtherShares
ird_fs:DividendsPaidOrdinarySharesPerShare
ird_fs:DividendsPaidOtherSharesPerShare
ird_fs:ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected
ird_fs:ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod
ird_fs:DescriptionOfComplianceWithHKFRSsIfAppliedForInterimFinancialReport
ird_fs:DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

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[815000] 附註 - 報告期後事件

ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory
ird_fs:ExplanationOfBodyOfAuthorisation
ird_fs:DateOfAuthorisationForIssueOfFinancialStatements2013
ird_fs:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs:NonadjustingEventsAfterReportingPeriodAxis
ird_fs:NonadjustingEventsMember
ird_fs:MajorBusinessCombinationMember
ird_fs:DisposalOfMajorSubsidiaryMember
ird_fs:AnnouncementOfPlanToDiscontinueOperationMember
ird_fs:MajorPurchasesOfAssetsMember
ird_fs:ClassificationOfAssetsAsHeldForSaleMember
ird_fs:OtherDisposalsOfAssetsMember
ird_fs:ExpropriationOfMajorAssetsByGovernmentMember
ird_fs:DestructionOfMajorProductionPlantMember
ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
ird_fs:MajorOrdinaryShareTransactionsMember
ird_fs:PotentialOrdinaryShareTransactionsMember
ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
ird_fs:CommencementOfMajorLitigationMember
ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

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[816000] 附註 - 惡性通貨膨脹報告

ird_fs:DisclosureOfHyperinflationaryReportingExplanatory
ird_fs:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
ird_fs:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
ird_fs:IdentityOfPriceIndex
ird_fs:LevelOfPriceIndex
ird_fs:PriceIndexMovements
ird_fs:GainsLossesOnNetMonetaryPosition

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[817000] 附註 - 業務合併

ird_fs:DisclosureOfBusinessCombinationsExplanatory
ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
ird_fs:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
ird_fs:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination
ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
ird_fs:DisclosureOfBusinessCombinationsAbstract
ird_fs:DisclosureOfBusinessCombinationsTable
ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember
ird_fs:BusinessCombinationsMember
ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
ird_fs:DisclosureOfBusinessCombinationsLineItems
ird_fs:NameOfAcquiree
ird_fs:DescriptionOfAcquiree
ird_fs:DateOfAcquisition2013
ird_fs:PercentageOfVotingEquityInterestsAcquired
ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination
ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree
ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised
ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
ird_fs:CashTransferred
ird_fs:OtherTangibleOrIntangibleAssetsTransferred
ird_fs:LiabilitiesIncurred
ird_fs:EquityInterestsOfAcquirer
ird_fs:NumberOfInstrumentsOrInterestsIssuedOrIssuable
ird_fs:MethodOfDeterminingFairValueOfInstrumentsOrInterests
ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred
ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate
ird_fs:IndemnificationAssetsRecognisedAsOfAcquisitionDate
ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate
ird_fs:InventoryRecognisedAsOfAcquisitionDate
ird_fs:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed
ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs:NoncurrentAssetsRecognisedAsOfAcquisitionDate
ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate
ird_fs:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:BorrowingsRecognisedAsOfAcquisitionDate
ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
ird_fs_localised:ContractLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_localised:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
ird_fs:GoodwillRecognisedAsOfAcquisitionDate
ird_fs:GoodwillExpectedDeductibleForTaxPurposes
ird_fs:GainRecognisedInBargainPurchaseTransaction
ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
ird_fs:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
ird_fs:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
ird_fs:RevenueOfAcquiree
ird_fs:ProfitLossOfAcquiree
ird_fs:RevenueOfCombinedEntity
ird_fs:ProfitLossOfCombinedEntity
ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
ird_fs:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
ird_fs:IncreaseDecreaseInContingentConsiderationAssetLiability
ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
ird_fs:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract
ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable
ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember
ird_fs:BusinessCombinationsMember
ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedImpairmentMember
ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems
ird_fs:ReconciliationOfChangesInGoodwillAbstract
ird_fs:Goodwill
ird_fs:ChangesInGoodwillAbstract
ird_fs:AdditionalRecognitionGoodwill
ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill
ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
ird_fs:ChangesInGoodwill
ird_fs:Goodwill
ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember
ird_fs:BusinessCombinationsMember
ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
ird_fs:DisclosureOfAcquiredReceivablesExplanatory
ird_fs:DisclosureOfAcquiredReceivablesAbstract
ird_fs:DisclosureOfAcquiredReceivablesTable
ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember
ird_fs:BusinessCombinationsMember
ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
ird_fs:ClassesOfAcquiredReceivablesAxis
ird_fs:ClassesOfAcquiredReceivablesMember
ird_fs:LoansAcquiredInBusinessCombinationMember
ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember
ird_fs:DisclosureOfAcquiredReceivablesLineItems
ird_fs:FairValueOfAcquiredReceivables
ird_fs:GrossContractualAmountsReceivableForAcquiredReceivables
ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember
ird_fs:BusinessCombinationsMember
ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
ird_fs:ClassesOfContingentLiabilitiesAxis
ird_fs:ContingentLiabilitiesMember
ird_fs:WarrantyContingentLiabilityMember
ird_fs:RestructuringContingentLiabilityMember
ird_fs:LegalProceedingsContingentLiabilityMember
ird_fs:OnerousContractsContingentLiabilityMember
ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs:ContingentLiabilitiesOfJointVentureMember
ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember
ird_fs:OtherContingentLiabilitiesMember
ird_fs:ItemsOfContingentLiabilitiesAxis
ird_fs:ItemsOfContingentLiabilitiesMember
ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination
ird_fs:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

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[818000] 附註 - 關聯方

ird_fs:DisclosureOfRelatedPartyExplanatory
ird_fs:NameOfParentEntity
ird_fs:NameOfUltimateParentOfGroup
ird_fs:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
ird_fs:ExplanationOfRelationshipsBetweenParentsAndEntity
ird_fs:KeyManagementPersonnelCompensationShorttermEmployeeBenefits
ird_fs:KeyManagementPersonnelCompensationPostemploymentBenefits
ird_fs:KeyManagementPersonnelCompensationOtherLongtermBenefits
ird_fs:KeyManagementPersonnelCompensationTerminationBenefits
ird_fs:KeyManagementPersonnelCompensationSharebasedPayment
ird_fs:KeyManagementPersonnelCompensation
ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable
ird_fs:CategoriesOfRelatedPartiesAxis
ird_fs:EntitysTotalForRelatedPartiesMember
ird_fs:RelatedPartiesMember
ird_fs:ParentMember
ird_fs:JointControlOrSignificantInfluenceMember
ird_fs:SubsidiariesMember
ird_fs:AssociatesMember
ird_fs:JointVenturesWhereEntityIsVenturerMember
ird_fs:KeyManagementPersonnelOfEntityOrParentMember
ird_fs:OtherRelatedPartiesMember
ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
ird_fs:DescriptionOfTransactionsWithRelatedParty
ird_fs:DescriptionOfNatureOfRelatedPartyRelationship
ird_fs:RelatedPartyTransactionsAbstract
ird_fs:PurchasesOfGoodsRelatedPartyTransactions
ird_fs:RevenueFromSaleOfGoodsRelatedPartyTransactions
ird_fs:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs:ServicesReceivedRelatedPartyTransactions
ird_fs:RevenueFromRenderingOfServicesRelatedPartyTransactions
ird_fs:LeasesAsLessorRelatedPartyTransactions
ird_fs:LeasesAsLesseeRelatedPartyTransactions
ird_fs:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
ird_fs:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
ird_fs:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
ird_fs:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
ird_fs:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
ird_fs:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
ird_fs:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
ird_fs:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions
ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
ird_fs:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
ird_fs:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
ird_fs:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract
ird_fs:AmountsPayableRelatedPartyTransactions
ird_fs:AmountsReceivableRelatedPartyTransactions
ird_fs:OutstandingCommitmentsMadeByEntityRelatedPartyTransactions
ird_fs:OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
ird_fs:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory
ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract
ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable
ird_fs:SeparateManagementEntitiesAxis
ird_fs:SeparateManagementEntitiesMember
ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems
ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity
ird_fs:DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions
ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425
ird_fs:NameOfGovernmentAndNatureOfRelationshipWithGovernment
ird_fs:ExplanationOfNatureAndAmountOfSignificantTransactions
ird_fs:DescriptionOfOtherTransactionsThatAreCollectivelySignificant

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[819100] 附註 - 首次採用

ird_fs:DisclosureOfFirstTimeAdoptionExplanatory
ird_fs:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithHKFRSs
ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs:HKFRSsMember
ird_fs:PreviousGAAPMember
ird_fs:EffectOfTransitionToHKFRSsMember
ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
ird_fs:Equity
ird_fs:ComprehensiveIncome
ird_fs:ProfitLoss
ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
ird_fs:ExplanationOfEffectOfTransitionOnReportedCashFlows
ird_fs:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSs
ird_fs:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSs
ird_fs:ExplanationOfReasonsWhyEntityElectedToApplyHKFRSsAsIfItHadNeverStoppedApplyingHKFRSs
ird_fs:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
ird_fs:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter
ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract
ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable
ird_fs:RedesignationAxis
ird_fs:RedesignatedMember
ird_fs:PreviousGAAPMember
ird_fs:RedesignatedAmountMember
ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems
ird_fs:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss
ird_fs:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
ird_fs:DescriptionOfRedesignatedFinancialLiabilities
ird_fs:DescriptionOfRedesignatedFinancialAssets
ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract
ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable
ird_fs:FairValueAsDeemedCostAxis
ird_fs:AggregateOfFairValuesMember
ird_fs:PreviousGAAPMember
ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems
ird_fs:IntangibleAssetFairValueUsedAsDeemedCost
ird_fs:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost
ird_fs:InvestmentPropertyFairValueUsedAsDeemedCost
ird_fs:RightofuseAssetFairValueUsedAsDeemedCost
ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount
ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue
ird_fs:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP
ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInHKFRS1D8Ab
ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInHKFRS1D8B
ird_fs:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists
ird_fs:StatementThatComparativeInformationDoesNotComplyWithHKFRS7AndHKFRS9
ird_fs:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithHKFRS7AndHKFRS9

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[822100] 附註 - 物業、工業裝置及設備

ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory
ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract
ird_fs:DisclosureOfPropertyPlantAndEquipmentTable
ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs:PropertyPlantAndEquipmentMember
ird_fs:LandAndBuildingsMember
ird_fs:LandMember
ird_fs:BuildingsMember
ird_fs:MachineryMember
ird_fs:VehiclesMember
ird_fs:ShipsMember
ird_fs:AircraftMember
ird_fs:MotorVehiclesMember
ird_fs:FixturesAndFittingsMember
ird_fs:OfficeEquipmentMember
ird_fs:ComputerEquipmentMember
ird_fs:CommunicationAndNetworkEquipmentMember
ird_fs:NetworkInfrastructureMember
ird_fs:BearerPlantsMember
ird_fs:TangibleExplorationAndEvaluationAssetsMember
ird_fs:MiningAssetsMember
ird_fs:MiningPropertyMember
ird_fs:OilAndGasAssetsMember
ird_fs:PowerGeneratingAssetsMember
ird_fs:LeaseholdImprovementsMember
ird_fs:ConstructionInProgressMember
ird_fs:OtherPropertyPlantAndEquipmentMember
ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember
ird_fs:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
ird_fs:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems
ird_fs:MeasurementBasesPropertyPlantAndEquipment
ird_fs:DepreciationMethodPropertyPlantAndEquipment
ird_fs:DepreciationRatePropertyPlantAndEquipment
ird_fs:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment
ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment
ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment
ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment
ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ird_fs:PropertyPlantAndEquipment
ird_fs:ChangesInPropertyPlantAndEquipmentAbstract
ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
ird_fs:DepreciationPropertyPlantAndEquipment
ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract
ird_fs:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract
ird_fs:DisposalsPropertyPlantAndEquipment
ird_fs:RetirementsPropertyPlantAndEquipment
ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment
ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
ird_fs:ChangesInPropertyPlantAndEquipment
ird_fs:PropertyPlantAndEquipment
ird_fs:AdditionalInformationAbstract
ird_fs:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions
ird_fs:PropertyPlantAndEquipmentTemporarilyIdle
ird_fs:PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated
ird_fs:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
ird_fs:PropertyPlantAndEquipmentRevaluationAbstract
ird_fs:PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets
ird_fs:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
ird_fs:PropertyPlantAndEquipmentRevaluationSurplus
ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable
ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis
ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsMember
ird_fs:PropertyPlantEquipmentMember
ird_fs:RightofuseAssetsMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember
ird_fs:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
ird_fs:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs:PropertyPlantAndEquipmentMember
ird_fs:LandAndBuildingsMember
ird_fs:LandMember
ird_fs:BuildingsMember
ird_fs:MachineryMember
ird_fs:VehiclesMember
ird_fs:ShipsMember
ird_fs:AircraftMember
ird_fs:MotorVehiclesMember
ird_fs:FixturesAndFittingsMember
ird_fs:OfficeEquipmentMember
ird_fs:ComputerEquipmentMember
ird_fs:CommunicationAndNetworkEquipmentMember
ird_fs:NetworkInfrastructureMember
ird_fs:BearerPlantsMember
ird_fs:TangibleExplorationAndEvaluationAssetsMember
ird_fs:MiningAssetsMember
ird_fs:MiningPropertyMember
ird_fs:OilAndGasAssetsMember
ird_fs:PowerGeneratingAssetsMember
ird_fs:LeaseholdImprovementsMember
ird_fs:ConstructionInProgressMember
ird_fs:OtherPropertyPlantAndEquipmentMember
ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems
ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
ird_fs:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
ird_fs:PropertyPlantAndEquipmentRestrictionsOnTitle
ird_fs:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
ird_fs:PropertyPlantAndEquipmentPledgedAsSecurity
ird_fs:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
ird_fs:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment
ird_fs_localised:ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities
ird_fs_localised:CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities
ird_fs_localised:DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16
ird_fs:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount
ird_fs:IdentificationOfUnadjustedComparativeInformation
ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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[822200] 附註 - 勘探及評估礦產資源

ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory
ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
ird_fs:AssetsArisingFromExplorationForAndEvaluationOfMineralResources
ird_fs:LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources
ird_fs:IncomeArisingFromExplorationForAndEvaluationOfMineralResources
ird_fs:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources
ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities
ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

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[822390] 附註 - 金融工具

ird_fs:DisclosureOfFinancialInstrumentsExplanatory
ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
ird_fs_localised:ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory
ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
ird_fs:DisclosureOfFinancialInstrumentsAbstract
ird_fs:DisclosureOfFinancialInstrumentsTable
ird_fs:ClassesOfFinancialInstrumentsAxis
ird_fs:ClassesOfFinancialInstrumentsMember
ird_fs:LoanCommitmentsMember
ird_fs:FinancialGuaranteeContractsMember
ird_fs:TradeReceivablesMember
ird_fs:ContractAssetsMember
ird_fs:LeaseReceivablesMember
ird_fs:MortgagesMember
ird_fs:ConsumerLoansMember
ird_fs:CorporateLoansMember
ird_fs:LoansToGovernmentMember
ird_fs:DisclosureOfFinancialInstrumentsLineItems
ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
ird_fs:IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue
ird_fs:MaximumExposureToCreditRisk
ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements
ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
ird_fs:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
ird_fs:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
ird_fs:DisclosureOfFinancialAssetsExplanatory
ird_fs:DisclosureOfFinancialAssetsAbstract
ird_fs:DisclosureOfFinancialAssetsTable
ird_fs:ClassesOfFinancialAssetsAxis
ird_fs:FinancialAssetsMember
ird_fs:FinancialAssetsAtAmortisedCostMember
ird_fs:MortgagesMember
ird_fs:ConsumerLoansMember
ird_fs:CorporateLoansMember
ird_fs:LoansToGovernmentMember
ird_fs:TradeReceivablesMember
ird_fs:FinancialAssetsAtFairValueMember
ird_fs:TradingSecuritiesMember
ird_fs:DerivativesMember
ird_fs:OptionContractMember
ird_fs:FuturesContractMember
ird_fs:SwapContractMember
ird_fs:CurrencySwapContractMember
ird_fs:InterestRateSwapContractMember
ird_fs:ForwardContractMember
ird_fs:EquityInvestmentsMember
ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
ird_fs:CategoriesOfFinancialAssetsAxis
ird_fs:FinancialAssetsCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
ird_fs:FinancialAssetsAvailableforsaleCategoryMember
ird_fs:HeldtomaturityInvestmentsCategoryMember
ird_fs:LoansAndReceivablesCategoryMember
ird_fs:FinancialAssetsAtAmortisedCostCategoryMember
ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
ird_fs:DisclosureOfFinancialAssetsLineItems
ird_fs:FinancialAssets
ird_fs:FinancialAssetsAtFairValue
ird_fs:NotionalAmount
ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:ReversalAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets
ird_fs:ImpairmentLossOnFinancialAssets
ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory
ird_fs:DescriptionOfRatingAgenciesUsed
ird_fs:RatedCreditExposures
ird_fs:UnratedCreditExposures
ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory
ird_fs:DescriptionOfInternalCreditRatingsProcess
ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
ird_fs:DescriptionOfNatureOfCounterparty
ird_fs:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates
ird_fs:DescriptionOfOtherInformationUsedToAssessCreditQuality
ird_fs:DisclosureOfExternalCreditExposuresExplanatory
ird_fs:DisclosureOfExternalCreditExposuresAbstract
ird_fs:DisclosureOfExternalCreditExposuresTable
ird_fs:ExternalCreditGradesAxis
ird_fs:EntitysTotalForExternalCreditGradesMember
ird_fs:ExternalCreditGradesMember
ird_fs:ClassesOfFinancialAssetsAxis
ird_fs:FinancialAssetsMember
ird_fs:FinancialAssetsAtAmortisedCostMember
ird_fs:MortgagesMember
ird_fs:ConsumerLoansMember
ird_fs:CorporateLoansMember
ird_fs:LoansToGovernmentMember
ird_fs:TradeReceivablesMember
ird_fs:FinancialAssetsAtFairValueMember
ird_fs:TradingSecuritiesMember
ird_fs:DerivativesMember
ird_fs:OptionContractMember
ird_fs:FuturesContractMember
ird_fs:SwapContractMember
ird_fs:CurrencySwapContractMember
ird_fs:InterestRateSwapContractMember
ird_fs:ForwardContractMember
ird_fs:EquityInvestmentsMember
ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
ird_fs:DisclosureOfExternalCreditExposuresLineItems
ird_fs:CreditExposure
ird_fs:DisclosureOfInternalCreditExposuresExplanatory
ird_fs:DisclosureOfInternalCreditExposuresAbstract
ird_fs:DisclosureOfInternalCreditExposuresTable
ird_fs:InternalCreditGradesAxis
ird_fs:EntitysTotalForInternalCreditGradesMember
ird_fs:InternalCreditGradesMember
ird_fs:ClassesOfFinancialAssetsAxis
ird_fs:FinancialAssetsMember
ird_fs:FinancialAssetsAtAmortisedCostMember
ird_fs:MortgagesMember
ird_fs:ConsumerLoansMember
ird_fs:CorporateLoansMember
ird_fs:LoansToGovernmentMember
ird_fs:TradeReceivablesMember
ird_fs:FinancialAssetsAtFairValueMember
ird_fs:TradingSecuritiesMember
ird_fs:DerivativesMember
ird_fs:OptionContractMember
ird_fs:FuturesContractMember
ird_fs:SwapContractMember
ird_fs:CurrencySwapContractMember
ird_fs:InterestRateSwapContractMember
ird_fs:ForwardContractMember
ird_fs:EquityInvestmentsMember
ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
ird_fs:DisclosureOfInternalCreditExposuresLineItems
ird_fs:CreditExposure
ird_fs:DisclosureOfFinancialLiabilitiesExplanatory
ird_fs:DisclosureOfFinancialLiabilitiesAbstract
ird_fs:DisclosureOfFinancialLiabilitiesTable
ird_fs:ClassesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesMember
ird_fs:FinancialLiabilitiesAtAmortisedCostMember
ird_fs:FinancialLiabilitiesAtFairValueMember
ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
ird_fs:CategoriesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesCategoryMember
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember
ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember
ird_fs:DisclosureOfFinancialLiabilitiesLineItems
ird_fs:FinancialLiabilities
ird_fs:FinancialLiabilitiesAtFairValue
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable
ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember
ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems
ird_fs_localised:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory
ird_fs_localised:CarryingAmountOfNoncurrentLiabilitiesWithCovenants
ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract
ird_fs:MaximumExposureToCreditRiskOfLoansOrReceivables
ird_fs:AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
ird_fs:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets
ird_fs:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets
ird_fs:ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
ird_fs:AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract
ird_fs:MaximumExposureToCreditRiskOfFinancialAssets
ird_fs:AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
ird_fs:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
ird_fs:ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
ird_fs:ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
ird_fs:AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
ird_fs:DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation
ird_fs:TransfersOfCumulativeGainLossWithinEquity
ird_fs:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity
ird_fs:AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition
ird_fs:MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk
ird_fs:DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent
ird_fs:DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss
ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable
ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
ird_fs:InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain
ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems
ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory
ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract
ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable
ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember
ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems
ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome
ird_fs:DescriptionOfReasonForUsingPresentationAlternative
ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod
ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod
ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsHeldAtEndOfReportingPeriod
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsDerecognisedDuringPeriod
ird_fs:DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition
ird_fs:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:TransfersOfCumulativeGainLossWithinEquityWhenInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAreDerecognisedDuringPeriod
ird_fs:ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:ReclassificationOutOfAvailableforsaleFinancialAssets
ird_fs:ReclassificationIntoAvailableforsaleFinancialAssets
ird_fs:ReclassificationOutOfHeldtomaturityInvestments
ird_fs:ReclassificationIntoHeldtomaturityInvestments
ird_fs:ReclassificationOutOfLoansAndReceivables
ird_fs:ReclassificationIntoLoansAndReceivables
ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount
ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue
ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount
ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue
ird_fs:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss
ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome
ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory
ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract
ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable
ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
ird_fs:EventsOfReclassificationOfFinancialAssetsMember
ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems
ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel
ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets
ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss
ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification
ird_fs:InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost
ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost
ird_fs:FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified
ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory
ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified
ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory
ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract
ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable
ird_fs:TypesOfFinancialAssetsAxis
ird_fs:FinancialAssetsTypeMember
ird_fs:CounterpartiesAxis
ird_fs:CounterpartiesMember
ird_fs:IndividuallyInsignificantCounterpartiesMember
ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems
ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
ird_fs:GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract
ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
ird_fs:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory
ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract
ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable
ird_fs:TypesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesTypeMember
ird_fs:CounterpartiesAxis
ird_fs:CounterpartiesMember
ird_fs:IndividuallyInsignificantCounterpartiesMember
ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems
ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
ird_fs:GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract
ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
ird_fs:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
ird_fs:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
ird_fs:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
ird_fs:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
ird_fs:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue
ird_fs:AssetsSoldOrRepledgedAsCollateralAtFairValue
ird_fs:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged
ird_fs:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral
ird_fs:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory
ird_fs:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
ird_fs:LoansPayableInDefault
ird_fs:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
ird_fs:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
ird_fs:LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment
ird_fs:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue
ird_fs:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
ird_fs:GainsLossesOnFinancialInstrumentsAbstract
ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs:GainsLossesOnHeldtomaturityInvestments
ird_fs:GainsLossesOnLoansAndReceivables
ird_fs:GainsLossesOnAvailableforsaleFinancialAssets
ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax
ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax
ird_fs:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
ird_fs:GainsLossesOnFinancialAssetsAtAmortisedCost
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsHeldAtEndOfReportingPeriod
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsDerecognisedDuringPeriod
ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
ird_fs:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
ird_fs:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
ird_fs:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
ird_fs:InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost
ird_fs:InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:FeeIncomeAndExpenseAbstract
ird_fs:FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
ird_fs:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities
ird_fs:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost
ird_fs:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
ird_fs:InterestIncomeOnImpairedFinancialAssetsAccruedAbstract
ird_fs:InterestIncomeOnImpairedFinancialAssetsAccrued
ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract
ird_fs:GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory
ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
ird_fs:FinancialAssetsWithContingentFeaturesAxis
ird_fs:FinancialAssetsWithContingentFeaturesMember
ird_fs:FinancialAssetsAtAmortisedCostMember
ird_fs:MortgagesMember
ird_fs:ConsumerLoansMember
ird_fs:CorporateLoansMember
ird_fs:LoansToGovernmentMember
ird_fs:TradeReceivablesMember
ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember
ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
ird_fs:DescriptionOfNatureOfContingentEvent
ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount
ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory
ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
ird_fs:FinancialLiabilitiesWithContingentFeaturesMember
ird_fs:FinancialLiabilitiesAtAmortisedCostMember
ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
ird_fs:DescriptionOfNatureOfContingentEvent
ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost
ird_fs:DisclosureOfHedgeAccountingExplanatory
ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory
ird_fs:DisclosureOfHedgeAccountingAbstract
ird_fs:DisclosureOfHedgeAccountingTable
ird_fs:TypesOfHedgesAxis
ird_fs:TypesOfHedgesMember
ird_fs:FairValueHedgesMember
ird_fs:CashFlowHedgesMember
ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
ird_fs:DisclosureOfHedgeAccountingLineItems
ird_fs:DescriptionOfTypeOfHedge
ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
ird_fs:DescriptionOfNatureOfRisksBeingHedged
ird_fs:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
ird_fs:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
ird_fs:GainsLossesOnHedgingInstrument
ird_fs:GainsLossesOnHedgedItemAttributableToHedgedRisk
ird_fs:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
ird_fs:GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations
ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements
ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract
ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable
ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember
ird_fs:CreditRiskMember
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ird_fs:MarketRiskMember
ird_fs:CurrencyRiskMember
ird_fs:InterestRateRiskMember
ird_fs:OtherPriceRiskMember
ird_fs:EquityPriceRiskMember
ird_fs:CommodityPriceRiskMember
ird_fs:PrepaymentRiskMember
ird_fs:ResidualValueRiskMember
ird_fs:RiskDiversificationEffectMember
ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems
ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed
ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
ird_fs:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory
ird_fs:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory
ird_fs:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets
ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets
ird_fs:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted
ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes
ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory
ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract
ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable
ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember
ird_fs:CreditRiskMember
ird_fs:LiquidityRiskMember
ird_fs:MarketRiskMember
ird_fs:CurrencyRiskMember
ird_fs:InterestRateRiskMember
ird_fs:OtherPriceRiskMember
ird_fs:EquityPriceRiskMember
ird_fs:CommodityPriceRiskMember
ird_fs:PrepaymentRiskMember
ird_fs:ResidualValueRiskMember
ird_fs:RiskDiversificationEffectMember
ird_fs:HedgingInstrumentsAxis
ird_fs:HedgingInstrumentsMember
ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:NotLaterThanThreeMonthsMember
ird_fs:NotLaterThanOneMonthMember
ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
ird_fs:LaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanTenYearsMember
ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems
ird_fs:NominalAmountOfHedgingInstrument
ird_fs:AveragePriceOfHedgingInstrument
ird_fs:AverageRateOfHedgingInstrument
ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship
ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship
ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship
ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract
ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable
ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember
ird_fs:CreditRiskMember
ird_fs:LiquidityRiskMember
ird_fs:MarketRiskMember
ird_fs:CurrencyRiskMember
ird_fs:InterestRateRiskMember
ird_fs:OtherPriceRiskMember
ird_fs:EquityPriceRiskMember
ird_fs:CommodityPriceRiskMember
ird_fs:PrepaymentRiskMember
ird_fs:ResidualValueRiskMember
ird_fs:RiskDiversificationEffectMember
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ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems
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ird_fs:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness
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ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities
ird_fs:ReserveOfCashFlowHedgesContinuingHedges
ird_fs:ReserveOfExchangeDifferencesOnTranslationContinuingHedges
ird_fs:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
ird_fs:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract
ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable
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ird_fs:GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome
ird_fs:GainLossOnHedgeIneffectiveness
ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness
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ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
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ird_fs:IncreaseDecreaseInCreditDerivativeNominalAmount
ird_fs:CreditDerivativeNominalAmount
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ird_fs:CreditDerivativeFairValue
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ird_fs:IncreaseDecreaseInCreditDerivativeFairValue
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ird_fs:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets
ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities
ird_fs:NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
ird_fs_localised:DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory
ird_fs_localised:DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory
ird_fs_localised:DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory
ird_fs_localised:DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships
ird_fs_localised:DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform
ird_fs_localised:NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied
ird_fs_localised:DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory
ird_fs_localised:DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory
ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract
ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable
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ird_fs_localised:SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember
ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems
ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
ird_fs_localised:QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
ird_fs_localised:DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory
ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory
ird_fs:DescriptionOfInformationWhereFairValueDisclosuresNotRequired
ird_fs:DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably
ird_fs:InformationAboutMarketForFinancialInstruments
ird_fs:InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments
ird_fs:ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised
ird_fs:FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition
ird_fs:GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments
ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory
ird_fs:DisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatory
ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory
ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract
ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable
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ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
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ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
ird_fs:LaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanTenYearsMember
ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
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ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems
ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity
ird_fs:DescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerous
ird_fs:PurchasesOfNaturedependentElectricity
ird_fs:PurchasesOfUnusedNaturedependentElectricity
ird_fs:ProceedsFromSalesOfUnusedNaturedependentElectricity
ird_fs:PurchasesOfElectricityMadeToOffsetSalesOfUnusedNaturedependentElectricity
ird_fs:DescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricity
ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract
ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable
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ird_fs:DescriptionOfExposureToRisk
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ird_fs:ChangesInExposureToRisk
ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk
ird_fs:ChangesInMethodsUsedToMeasureRisk
ird_fs:SummaryQuantitativeDataAboutEntitysExposureToRisk
ird_fs:ConcentrationsOfRisk
ird_fs:DescriptionOfHowManagementDeterminesConcentrations
ird_fs:DescriptionOfSharedCharacteristicForConcentration
ird_fs:RiskExposureAssociatedWithInstrumentsSharingCharacteristic
ird_fs:AdditionalInformationAboutEntityExposureToRisk
ird_fs:SensitivityAnalysisForEachTypeOfMarketRisk
ird_fs:DisclosureOfCreditRiskExplanatory
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements
ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
ird_fs:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
ird_fs:InformationAboutEntitysDefinitionsOfDefault
ird_fs:InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis
ird_fs:InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets
ird_fs:InformationOnEntitysWriteoffPolicy
ird_fs:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses
ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition
ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset
ird_fs:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses
ird_fs:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges
ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract
ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable
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ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
ird_fs:FinancialAssets
ird_fs:IncreaseDecreaseInFinancialAssetsAbstract
ird_fs:IncreaseDecreaseThroughTransfersFinancialAssets
ird_fs:DecreaseThroughDerecognitionFinancialAssets
ird_fs:IncreaseThroughOriginationOrPurchaseFinancialAssets
ird_fs:DecreaseThroughWriteoffFinancialAssets
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ird_fs:IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets
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ird_fs:IncreaseDecreaseThroughForeignExchangeFinancialAssets
ird_fs:IncreaseDecreaseThroughOtherMovementsFinancialAssets
ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets
ird_fs:IncreaseDecreaseInFinancialAssets
ird_fs:FinancialAssets
ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
ird_fs:IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
ird_fs:IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
ird_fs:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised
ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification
ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss
ird_fs:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount
ird_fs:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding
ird_fs:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup
ird_fs:DisclosureOfCreditRiskExposureExplanatory
ird_fs:DisclosureOfCreditRiskExposureAbstract
ird_fs:DisclosureOfCreditRiskExposureTable
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ird_fs:DisclosureOfCreditRiskExposureLineItems
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ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
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ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember
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ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
ird_fs:FinancialAssets
ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements
ird_fs:DescriptionOfNatureAndCarryingAmountOfAssetsObtained
ird_fs:AssetsObtained
ird_fs:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations
ird_fs:MaturityAnalysisForNonderivativeFinancialLiabilities
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ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable
ird_fs:MaturityAxis
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ird_fs:NotLaterThanOneYearMember
ird_fs:NotLaterThanThreeMonthsMember
ird_fs:NotLaterThanOneMonthMember
ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
ird_fs:LaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanTenYearsMember
ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems
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ird_fs:TradeAndOtherPayablesUndiscountedCashFlows
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ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
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ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems
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ird_fs:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash
ird_fs:NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged
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ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable
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ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
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ird_fs:FinancialAssetsHeldForManagingLiquidityRisk
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ird_fs:BorrowingsAdjustmentToInterestRateBasis
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ird_fs:MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
ird_fs:ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
ird_fs:DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
ird_fs:MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables
ird_fs:LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved
ird_fs:ValueAtRisk
ird_fs:DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative
ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory
ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
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ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety
ird_fs:FairValueOfAssociatedFinancialLiabilities
ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety
ird_fs:AssetsThatEntityContinuesToRecognise
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ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory
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ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract
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ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory
ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract
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ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory
ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract
ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table
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ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
ird_fs:InformationOnHowEntityAppliedClassificationRequirementsInHKFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingHKFRS9
ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS9
ird_fs:IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9
ird_fs:IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9
ird_fs:IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9
ird_fs:IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9
ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfHKFRS9
ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9
ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9
ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfHKFRS9
ird_fs:InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
ird_fs:FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfHKFRS9
ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfHKFRS9
ird_fs:InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
ird_fs:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
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ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
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ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
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ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Explanatory
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ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
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ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
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ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17ClassificationImmediatelyBeforeApplyingAmendments
ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
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ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountAfterApplyingAmendments
ird_fs_localised:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9MadeByHKFRS17ButAreNoLongerSoDesignated
ird_fs_localised:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9MadeByHKFRS17
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract
ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable
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ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems
ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments
ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments
ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments
ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments

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[823000] 附註 - 公平價值衡量

ird_fs:DisclosureOfFairValueMeasurementExplanatory
ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory
ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract
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ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
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ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments
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ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
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ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
ird_fs:GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
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ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments
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ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
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ird_fs:SignificantUnobservableInputEntitysOwnEquityInstruments
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable
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ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets
ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets
ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets
ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets
ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
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ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable
ird_fs:MeasurementAxis
ird_fs:AggregatedMeasurementMember
ird_fs:AtFairValueMember
ird_fs:RecurringFairValueMeasurementMember
ird_fs:NonrecurringFairValueMeasurementMember
ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
ird_fs:ClassesOfLiabilitiesAxis
ird_fs:LiabilitiesMember
ird_fs:DerivativesMember
ird_fs:ContingentConsiderationMember
ird_fs:UnobservableInputsAxis
ird_fs:UnobservableInputsMember
ird_fs:InterestRateMeasurementInputMember
ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
ird_fs:RevenueMultipleMeasurementInputMember
ird_fs:ConstantPrepaymentRateMeasurementInputMember
ird_fs:ProbabilityOfDefaultMeasurementInputMember
ird_fs:DiscountRateMeasurementInputMember
ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
ird_fs:RentMeasurementInputMember
ird_fs:CapitalisationRateMeasurementInputMember
ird_fs:CreditSpreadMeasurementInputMember
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems
ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities
ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities
ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities
ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable
ird_fs:MeasurementAxis
ird_fs:AggregatedMeasurementMember
ird_fs:AtFairValueMember
ird_fs:RecurringFairValueMeasurementMember
ird_fs:NonrecurringFairValueMeasurementMember
ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis
ird_fs:EntitysOwnEquityInstrumentsMember
ird_fs:UnobservableInputsAxis
ird_fs:UnobservableInputsMember
ird_fs:InterestRateMeasurementInputMember
ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
ird_fs:RevenueMultipleMeasurementInputMember
ird_fs:ConstantPrepaymentRateMeasurementInputMember
ird_fs:ProbabilityOfDefaultMeasurementInputMember
ird_fs:DiscountRateMeasurementInputMember
ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
ird_fs:RentMeasurementInputMember
ird_fs:CapitalisationRateMeasurementInputMember
ird_fs:CreditSpreadMeasurementInputMember
ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems
ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments
ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments
ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments
ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory
ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract
ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable
ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember
ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems
ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement
ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

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[823180] 附註 - 無形資產

ird_fs:DisclosureOfIntangibleAssetsExplanatory
ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
ird_fs:DisclosureOfIntangibleAssetsAbstract
ird_fs:DisclosureOfIntangibleAssetsTable
ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain
ird_fs:BrandNamesMember
ird_fs:IntangibleExplorationAndEvaluationAssetsMember
ird_fs:MastheadsAndPublishingTitlesMember
ird_fs:ComputerSoftwareMember
ird_fs:LicencesAndFranchisesMember
ird_fs:LicencesMember
ird_fs:GSMLicencesMember
ird_fs:UMTSLicencesMember
ird_fs:LTELicencesMember
ird_fs:GamingLicencesMember
ird_fs:FranchisesMember
ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
ird_fs:AirportLandingRightsMember
ird_fs:MiningRightsMember
ird_fs:BroadcastingRightsMember
ird_fs:ServiceConcessionRightsMember
ird_fs:RecipesFormulaeModelsDesignsAndPrototypesMember
ird_fs:CustomerrelatedIntangibleAssetsMember
ird_fs:ValueOfBusinessAcquiredMember
ird_fs:CapitalisedDevelopmentExpenditureMember
ird_fs:IntangibleAssetsUnderDevelopmentMember
ird_fs:TechnologybasedIntangibleAssetsMember
ird_fs:OtherIntangibleAssetsMember
ird_fs:MethodsOfGenerationAxis
ird_fs:MethodsOfGenerationMember
ird_fs:InternallyGeneratedMember
ird_fs:NotInternallyGeneratedMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:DisclosureOfIntangibleAssetsLineItems
ird_fs:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill
ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill
ird_fs:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill
ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill
ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs:IntangibleAssetsOtherThanGoodwill
ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill
ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract
ird_fs:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
ird_fs:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract
ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill
ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill
ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill
ird_fs:IntangibleAssetsOtherThanGoodwill
ird_fs:RevaluationOfIntangibleAssetsAbstract
ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets
ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
ird_fs:IntangibleAssetsOtherThanGoodwillRevaluationSurplus
ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract
ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable
ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis
ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeMember
ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems
ird_fs:IntangibleAssetsWithIndefiniteUsefulLife
ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable
ird_fs:IntangibleAssetsMaterialToEntityAxis
ird_fs:IntangibleAssetsMaterialToEntityMember
ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
ird_fs:IntangibleAssetsMaterialToEntity
ird_fs:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019
ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrant
ird_fs:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue
ird_fs:IntangibleAssetsWhoseTitleIsRestricted
ird_fs:IntangibleAssetsPledgedAsSecurityForLiabilities
ird_fs:ContractualCommitmentsForAcquisitionOfIntangibleAssets
ird_fs:DescriptionOfFullyAmortisedIntangibleAssets
ird_fs:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised
ird_fs:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets
ird_fs:ResearchAndDevelopmentExpense
ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable
ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis
ird_fs:IntangibleAssetsAndGoodwillMember
ird_fs:IntangibleAssetsOtherThanGoodwillMember
ird_fs:BrandNamesMember
ird_fs:IntangibleExplorationAndEvaluationAssetsMember
ird_fs:MastheadsAndPublishingTitlesMember
ird_fs:ComputerSoftwareMember
ird_fs:LicencesAndFranchisesMember
ird_fs:LicencesMember
ird_fs:GSMLicencesMember
ird_fs:UMTSLicencesMember
ird_fs:LTELicencesMember
ird_fs:GamingLicencesMember
ird_fs:FranchisesMember
ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
ird_fs:AirportLandingRightsMember
ird_fs:MiningRightsMember
ird_fs:BroadcastingRightsMember
ird_fs:ServiceConcessionRightsMember
ird_fs:RecipesFormulaeModelsDesignsAndPrototypesMember
ird_fs:CustomerrelatedIntangibleAssetsMember
ird_fs:ValueOfBusinessAcquiredMember
ird_fs:CapitalisedDevelopmentExpenditureMember
ird_fs:IntangibleAssetsUnderDevelopmentMember
ird_fs:TechnologybasedIntangibleAssetsMember
ird_fs:OtherIntangibleAssetsMember
ird_fs:GoodwillMember
ird_fs:MethodsOfGenerationAxis
ird_fs:MethodsOfGenerationMember
ird_fs:InternallyGeneratedMember
ird_fs:NotInternallyGeneratedMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems
ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
ird_fs:IntangibleAssetsAndGoodwill
ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract
ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill
ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract
ird_fs:IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
ird_fs:IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract
ird_fs:DisposalsIntangibleAssetsAndGoodwill
ird_fs:RetirementsIntangibleAssetsAndGoodwill
ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill
ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill
ird_fs:IntangibleAssetsAndGoodwill
ird_fs:IdentificationOfUnadjustedComparativeInformation
ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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[824180] 附註 - 農業

ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
ird_fs:GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod
ird_fs:GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod
ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract
ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable
ird_fs:BiologicalAssetsByGroupAxis
ird_fs:BiologicalAssetsGroupMember
ird_fs:LivingAnimalsMember
ird_fs:PlantsMember
ird_fs:BiologicalAssetsByTypeAxis
ird_fs:BiologicalAssetsTypeMember
ird_fs:ConsumableBiologicalAssetsMember
ird_fs:BearerBiologicalAssetsMember
ird_fs:BiologicalAssetsByAgeAxis
ird_fs:BiologicalAssetsAgeMember
ird_fs:MatureBiologicalAssetsMember
ird_fs:ImmatureBiologicalAssetsMember
ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems
ird_fs:DescriptionOfBiologicalAssets
ird_fs:BiologicalAssets
ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets
ird_fs:AreaOfLandUsedForAgriculture
ird_fs:NumberOfLivingAnimals
ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory
ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract
ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable
ird_fs:AgriculturalProduceByGroupAxis
ird_fs:AgriculturalProduceGroupMember
ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems
ird_fs:OutputOfAgriculturalProduce
ird_fs:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets
ird_fs:BiologicalAssetsWhoseTitleIsRestricted
ird_fs:BiologicalAssetsPledgedAsSecurityForLiabilities
ird_fs:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets
ird_fs:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity
ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs:MeasurementAxis
ird_fs:AggregatedMeasurementMember
ird_fs:AtFairValueMember
ird_fs:AtCostMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:BiologicalAssetsAxis
ird_fs:BiologicalAssetsMember
ird_fs:CurrentBiologicalAssetsMember
ird_fs:NoncurrentBiologicalAssetsMember
ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs:BiologicalAssets
ird_fs:ChangesInBiologicalAssetsAbstract
ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract
ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
ird_fs:AdditionsFromPurchasesBiologicalAssets
ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
ird_fs:DepreciationBiologicalAssets
ird_fs:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets
ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract
ird_fs:GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets
ird_fs:GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssets
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
ird_fs:DisposalsBiologicalAssets
ird_fs:DecreaseDueToHarvestBiologicalAssets
ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
ird_fs:ChangesInBiologicalAssets
ird_fs:BiologicalAssets
ird_fs:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable
ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost
ird_fs:DepreciationMethodBiologicalAssetsAtCost
ird_fs:DepreciationRateBiologicalAssetsAtCost
ird_fs:UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost
ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost
ird_fs:DescriptionOfUsefulLifeBiologicalAssetsAtCost
ird_fs:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost
ird_fs:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost
ird_fs:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable
ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements
ird_fs:IncomeFromGovernmentGrantsRelatedToAgriculturalActivity
ird_fs:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity
ird_fs:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

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[824500] 監管遞延帳戶

ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory
ird_fs:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract
ird_fs:StatementOfFinancialPositionAbstract
ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract
ird_fs:RegulatoryDeferralAccountDebitBalancesAbstract
ird_fs:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup
ird_fs:OtherRegulatoryDeferralAccountDebitBalances
ird_fs:RegulatoryDeferralAccountDebitBalances
ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
ird_fs:AssetsAndRegulatoryDeferralAccountDebitBalances
ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract
ird_fs:RegulatoryDeferralAccountCreditBalancesAbstract
ird_fs:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup
ird_fs:OtherRegulatoryDeferralAccountCreditBalances
ird_fs:RegulatoryDeferralAccountCreditBalances
ird_fs:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
ird_fs:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances
ird_fs:StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract
ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation
ird_fs:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
ird_fs:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract
ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
ird_fs:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax
ird_fs:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
ird_fs:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax
ird_fs:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax
ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
ird_fs_localised:EarningsPerShareAbstract
ird_fs:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
ird_fs:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract
ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
ird_fs:TypesOfRateregulatedActivitiesAxis
ird_fs:RateregulatedActivitiesMember
ird_fs:ElectricityDistributionMember
ird_fs:GasDistributionMember
ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity
ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess
ird_fs:DescriptionOfIdentityOfRateRegulators
ird_fs:StatementThatRateRegulatorIsRelatedParty
ird_fs:ExplanationOfHowRateRegulatorIsRelated
ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract
ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
ird_fs:TypesOfRateregulatedActivitiesAxis
ird_fs:RateregulatedActivitiesMember
ird_fs:ElectricityDistributionMember
ird_fs:GasDistributionMember
ird_fs:RegulatoryDeferralAccountBalancesAxis
ird_fs:RegulatoryDeferralAccountBalancesMember
ird_fs:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
ird_fs:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
ird_fs:RangeAxis
ird_fs:RangesMember
ird_fs:BottomOfRangeMember
ird_fs:WeightedAverageMember
ird_fs:TopOfRangeMember
ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract
ird_fs:RegulatoryDeferralAccountDebitBalances
ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract
ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract
ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
ird_fs:RegulatoryDeferralAccountDebitBalances
ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract
ird_fs:RegulatoryDeferralAccountCreditBalances
ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract
ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract
ird_fs:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
ird_fs:RegulatoryDeferralAccountCreditBalances
ird_fs:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
ird_fs:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019
ird_fs:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019
ird_fs:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax
ird_fs:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation
ird_fs:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation
ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract
ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests
ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

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[825100] 附註 - 投資物業

ird_fs:DisclosureOfInvestmentPropertyExplanatory
ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
ird_fs:DisclosureOfInvestmentPropertyAbstract
ird_fs:DisclosureOfInvestmentPropertyTable
ird_fs:MeasurementAxis
ird_fs:AggregatedMeasurementMember
ird_fs:AtCostMember
ird_fs:FairValueModelMember
ird_fs:AtFairValueMember
ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:TypesOfInvestmentPropertyAxis
ird_fs:TypesOfInvestmentPropertyDomain
ird_fs:InvestmentPropertyCompletedMember
ird_fs:InvestmentPropertyUnderConstructionOrDevelopmentMember
ird_fs:DisclosureOfInvestmentPropertyLineItems
ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract
ird_fs:InvestmentProperty
ird_fs:ChangesInInvestmentPropertyAbstract
ird_fs:AdditionsInvestmentPropertyAbstract
ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
ird_fs:AdditionsFromAcquisitionsInvestmentProperty
ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
ird_fs:DepreciationInvestmentProperty
ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty
ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
ird_fs:DisposalsInvestmentProperty
ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty
ird_fs:ChangesInInvestmentProperty
ird_fs:InvestmentProperty
ird_fs:ModelUsedToMeasureInvestmentProperty
ird_fs:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
ird_fs:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract
ird_fs:RentalIncomeFromInvestmentProperty
ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract
ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome
ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
ird_fs:DirectOperatingExpenseFromInvestmentProperty
ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense
ird_fs:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels
ird_fs:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
ird_fs:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
ird_fs:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
ird_fs:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
ird_fs:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
ird_fs:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
ird_fs:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
ird_fs:InvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModelAtTimeOfSale
ird_fs:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
ird_fs:DepreciationMethodInvestmentPropertyCostModel
ird_fs:DepreciationRateInvestmentPropertyCostModel
ird_fs:UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel
ird_fs:DescriptionOfUsefulLifeInvestmentPropertyCostModel
ird_fs:FairValueOfInvestmentPropertyWhenEntityAppliesCostModel
ird_fs:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel
ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel
ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel

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[825480] 附註 - 獨立財務報表

ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
ird_fs:DescriptionOfNatureOfFinancialStatements
ird_fs:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared
ird_fs:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw
ird_fs:NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
ird_fs:PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
ird_fs:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
ird_fs:AddressWhereConsolidatedFinancialStatementsAreObtainable
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable
ird_fs:SignificantInvestmentsInSubsidiariesAxis
ird_fs:EntitysTotalForSubsidiariesMember
ird_fs:SubsidiariesMember
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
ird_fs:NameOfSubsidiary
ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
ird_fs:ProportionOfOwnershipInterestInSubsidiary
ird_fs:ProportionOfVotingPowerHeldInSubsidiary
ird_fs:DisclosureOfJointVenturesExplanatory
ird_fs:DisclosureOfJointVenturesAbstract
ird_fs:DisclosureOfJointVenturesTable
ird_fs:JointVenturesAxis
ird_fs:EntitysTotalForJointVenturesMember
ird_fs:JointVenturesMember
ird_fs:DisclosureOfJointVenturesLineItems
ird_fs:NameOfJointVenture
ird_fs:PrincipalPlaceOfBusinessOfJointVenture
ird_fs:CountryOfIncorporationOfJointVenture
ird_fs:ProportionOfOwnershipInterestInJointVenture
ird_fs:ProportionOfVotingRightsHeldInJointVenture
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable
ird_fs:SignificantInvestmentsInAssociatesAxis
ird_fs:EntitysTotalForAssociatesMember
ird_fs:AssociatesMember
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
ird_fs:NameOfAssociate
ird_fs:PrincipalPlaceOfBusinessOfAssociate
ird_fs:CountryOfIncorporationOrResidenceOfAssociate
ird_fs:ProportionOfOwnershipInterestInAssociate
ird_fs:ProportionOfVotingPowerHeldInAssociate
ird_fs:MethodUsedToAccountForInvestmentsInSubsidiaries
ird_fs:MethodUsedToAccountForInvestmentsInJointVentures
ird_fs:MethodUsedToAccountForInvestmentsInAssociates
ird_fs:StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements
ird_fs:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
ird_fs:IdentificationOfUnadjustedComparativeInformation
ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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[825700] 附註 - 在其它實體的利益

ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory
ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory
ird_fs:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
ird_fs:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
ird_fs:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal
ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome
ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
ird_fs:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory
ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory
ird_fs:DisclosureOfCompositionOfGroupExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable
ird_fs:SignificantInvestmentsInSubsidiariesAxis
ird_fs:EntitysTotalForSubsidiariesMember
ird_fs:SubsidiariesMember
ird_fs:SubsidiariesWithMaterialNoncontrollingInterestsMember
ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
ird_fs:NameOfSubsidiary
ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
ird_fs:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
ird_fs:ProportionOfVotingRightsHeldByNoncontrollingInterests
ird_fs:ProfitLossAttributableToNoncontrollingInterests
ird_fs:NoncontrollingInterests
ird_fs:DividendsPaidToNoncontrollingInterests
ird_fs:CurrentAssets
ird_fs:NoncurrentAssets
ird_fs:CurrentLiabilities
ird_fs:NoncurrentLiabilities
ird_fs:Revenue
ird_fs:ProfitLoss
ird_fs:ComprehensiveIncome
ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary
ird_fs:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
ird_fs:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
ird_fs:AssetsToWhichSignificantRestrictionsApply
ird_fs:LiabilitiesToWhichSignificantRestrictionsApply
ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory
ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract
ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable
ird_fs:ConsolidatedStructuredEntitiesAxis
ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember
ird_fs:ConsolidatedStructuredEntitiesMember
ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems
ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent
ird_fs:GainsLossesRecognisedWhenControlInSubsidiaryIsLost
ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary
ird_fs:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost
ird_fs:DisclosureOfInterestsInAssociatesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable
ird_fs:SignificantInvestmentsInAssociatesAxis
ird_fs:EntitysTotalForAssociatesMember
ird_fs:AssociatesMember
ird_fs:AggregatedIndividuallyImmaterialAssociatesMember
ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
ird_fs:NameOfAssociate
ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate
ird_fs:PrincipalPlaceOfBusinessOfAssociate
ird_fs:CountryOfIncorporationOrResidenceOfAssociate
ird_fs:ProportionOfOwnershipInterestInAssociate
ird_fs:ProportionOfVotingPowerHeldInAssociate
ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
ird_fs:DividendsReceived
ird_fs:CurrentAssets
ird_fs:NoncurrentAssets
ird_fs:CurrentLiabilities
ird_fs:NoncurrentLiabilities
ird_fs:Revenue
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome
ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
ird_fs:UnrecognisedShareOfLossesOfAssociates
ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates
ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
ird_fs:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors
ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory
ird_fs:DisclosureOfJointOperationsExplanatory
ird_fs:DisclosureOfJointOperationsAbstract
ird_fs:DisclosureOfJointOperationsTable
ird_fs:JointOperationsAxis
ird_fs:EntitysTotalForJointOperationsMember
ird_fs:JointOperationsMember
ird_fs:DisclosureOfJointOperationsLineItems
ird_fs:NameOfJointOperation
ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation
ird_fs:PrincipalPlaceOfBusinessOfJointOperation
ird_fs:CountryOfIncorporationOfJointOperation
ird_fs:ProportionOfOwnershipInterestInJointOperation
ird_fs:ProportionOfVotingRightsHeldInJointOperation
ird_fs:DisclosureOfJointVenturesExplanatory
ird_fs:DisclosureOfJointVenturesAbstract
ird_fs:DisclosureOfJointVenturesTable
ird_fs:JointVenturesAxis
ird_fs:EntitysTotalForJointVenturesMember
ird_fs:JointVenturesMember
ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember
ird_fs:DisclosureOfJointVenturesLineItems
ird_fs:NameOfJointVenture
ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture
ird_fs:PrincipalPlaceOfBusinessOfJointVenture
ird_fs:CountryOfIncorporationOfJointVenture
ird_fs:ProportionOfOwnershipInterestInJointVenture
ird_fs:ProportionOfVotingRightsHeldInJointVenture
ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
ird_fs:DividendsReceived
ird_fs:CurrentAssets
ird_fs:NoncurrentAssets
ird_fs:CurrentLiabilities
ird_fs:NoncurrentLiabilities
ird_fs:Revenue
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome
ird_fs:CashAndCashEquivalents
ird_fs:OtherCurrentFinancialLiabilities
ird_fs:OtherNoncurrentFinancialLiabilities
ird_fs:DepreciationAndAmortisationExpense
ird_fs:RevenueFromInterest
ird_fs:InterestExpense
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
ird_fs:UnrecognisedShareOfLossesOfJointVentures
ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures
ird_fs:CommitmentsInRelationToJointVentures
ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
ird_fs:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers
ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory
ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract
ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable
ird_fs:UnconsolidatedStructuredEntitiesAxis
ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember
ird_fs:UnconsolidatedStructuredEntitiesMember
ird_fs:SecuritisationVehiclesMember
ird_fs:AssetbackedFinancingsMember
ird_fs:InvestmentFundsMember
ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems
ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
ird_fs:IncomeFromStructuredEntities
ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities
ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
ird_fs:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
ird_fs:MaximumExposureToLossFromInterestsInStructuredEntities
ird_fs:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined
ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
ird_fs:LossesIncurredInRelationToInterestsInStructuredEntities
ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
ird_fs:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties
ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
ird_fs:DisclosureOfInvestmentEntitiesExplanatory
ird_fs:InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity
ird_fs:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
ird_fs:DescriptionOfChangeOfInvestmentEntityStatus
ird_fs:DescriptionOfReasonsForChangeOfInvestmentEntityStatus
ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
ird_fs:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus
ird_fs:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus
ird_fs:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised
ird_fs:StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation
ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract
ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable
ird_fs:UnconsolidatedSubsidiariesAxis
ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember
ird_fs:UnconsolidatedSubsidiariesMember
ird_fs:UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember
ird_fs:UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember
ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems
ird_fs:NameOfSubsidiary
ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
ird_fs:ProportionOfOwnershipInterestInSubsidiary
ird_fs:ProportionOfVotingPowerHeldInSubsidiary
ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
ird_fs:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract
ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable
ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember
ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems
ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
ird_fs:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod
ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod
ird_fs:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory
ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory
ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithHKFRS9ToAccountingForAssetsAndLiabilitiesExplanatory
ird_fs:IdentificationOfUnadjustedComparativeInformation
ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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[825900] 附註 - 持有待售的非流動資產和已終止業務

ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract
ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable
ird_fs:ContinuingAndDiscontinuedOperationsAxis
ird_fs:ContinuingOperationsMember
ird_fs:DiscontinuedOperationsMember
ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
ird_fs:ProfitLossBeforeTax
ird_fs:Revenue
ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
ird_fs:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation
ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract
ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations
ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
ird_fs:CashFlowsFromUsedInOperatingActivities
ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations
ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
ird_fs:CashFlowsFromUsedInInvestingActivities
ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations
ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
ird_fs:CashFlowsFromUsedInFinancingActivities
ird_fs:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
ird_fs:IncomeFromContinuingOperationsAttributableToOwnersOfParent
ird_fs:IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
ird_fs:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
ird_fs:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations
ird_fs:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified
ird_fs:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming
ird_fs:GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss
ird_fs:SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented
ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod
ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod
ird_fs:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

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[826380] 附註 - 存貨

ird_fs:DisclosureOfInventoriesExplanatory
ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories
ird_fs:InventoryCostFormulas
ird_fs:InventoriesAtFairValueLessCostsToSell
ird_fs:InventoriesAtNetRealisableValue
ird_fs:InventoryWritedown2011
ird_fs:ReversalOfInventoryWritedown
ird_fs:CircumstancesLeadingToReversalsOfInventoryWritedown
ird_fs:CostOfInventoriesRecognisedAsExpenseDuringPeriod
ird_fs:InventoriesPledgedAsSecurityForLiabilities

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[827570] 附註 - 其他準備、或有負債和或有資產

ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
ird_fs:DisclosureOfOtherProvisionsExplanatory
ird_fs:DisclosureOfOtherProvisionsAbstract
ird_fs:DisclosureOfOtherProvisionsTable
ird_fs:ClassesOfProvisionsAxis
ird_fs:OtherProvisionsMember
ird_fs:WarrantyProvisionMember
ird_fs:RestructuringProvisionMember
ird_fs:LegalProceedingsProvisionMember
ird_fs:RefundsProvisionMember
ird_fs:OnerousContractsProvisionMember
ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs:OtherEnvironmentRelatedProvisionMember
ird_fs:ProvisionForCreditCommitmentsMember
ird_fs:ProvisionForTaxesOtherThanIncomeTaxMember
ird_fs:MiscellaneousOtherProvisionsMember
ird_fs:DisclosureOfOtherProvisionsLineItems
ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs:OtherProvisions
ird_fs:ChangesInOtherProvisionsAbstract
ird_fs:AdditionalProvisionsOtherProvisionsAbstract
ird_fs:NewProvisionsOtherProvisions
ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions
ird_fs:AdditionalProvisionsOtherProvisions
ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions
ird_fs:ProvisionUsedOtherProvisions
ird_fs:UnusedProvisionReversedOtherProvisions
ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
ird_fs:ChangesInOtherProvisions
ird_fs:OtherProvisions
ird_fs:DescriptionOfNatureOfObligationOtherProvisions
ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions
ird_fs:ExpectedReimbursementOtherProvisions
ird_fs:DisclosureOfContingentLiabilitiesExplanatory
ird_fs:DisclosureOfContingentLiabilitiesAbstract
ird_fs:DisclosureOfContingentLiabilitiesTable
ird_fs:ClassesOfContingentLiabilitiesAxis
ird_fs:ContingentLiabilitiesMember
ird_fs:WarrantyContingentLiabilityMember
ird_fs:RestructuringContingentLiabilityMember
ird_fs:LegalProceedingsContingentLiabilityMember
ird_fs:OnerousContractsContingentLiabilityMember
ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs:OtherEnvironmentRelatedContingentLiabilityMember
ird_fs:TaxContingentLiabilityMember
ird_fs:ContingentLiabilityForGuaranteesMember
ird_fs:ContingentLiabilitiesOfJointVentureMember
ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember
ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
ird_fs:OtherContingentLiabilitiesMember
ird_fs:DisclosureOfContingentLiabilitiesLineItems
ird_fs:DescriptionOfNatureOfObligationContingentLiabilities
ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities
ird_fs:EstimatedFinancialEffectOfContingentLiabilities
ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities
ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
ird_fs:DescriptionOfNatureOfContingentAssets
ird_fs:ExplanationOfEstimatedFinancialEffectOfContingentAssets
ird_fs:EstimatedFinancialEffectOfContingentAssets
ird_fs:InformationAboutContingentAssetsThatDisclosureIsNotPracticable
ird_fs:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

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[831150] 附註 - 客戶合同的收入

ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory
ird_fs:ContractAssetsAbstract
ird_fs:NoncurrentContractAssets
ird_fs:CurrentContractAssets
ird_fs:ContractAssets
ird_fs:ContractLiabilitiesAbstract
ird_fs:NoncurrentContractLiabilities
ird_fs:CurrentContractLiabilities
ird_fs:ContractLiabilities
ird_fs:ReceivablesFromContractsWithCustomersAbstract
ird_fs:NoncurrentReceivablesFromContractsWithCustomers
ird_fs:CurrentReceivablesFromContractsWithCustomers
ird_fs:ReceivablesFromContractsWithCustomers
ird_fs:RevenueFromContractsWithCustomers
ird_fs:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract
ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
ird_fs:ProductsAndServicesAxis
ird_fs:ProductsAndServicesMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:MarketsOfCustomersAxis
ird_fs:MarketsOfCustomersMember
ird_fs:TypesOfCustomersAxis
ird_fs:TypesOfCustomersMember
ird_fs:GovernmentCustomersMember
ird_fs:NongovernmentCustomersMember
ird_fs:TypesOfContractsAxis
ird_fs:TypesOfContractsMember
ird_fs:FixedpriceContractsMember
ird_fs:TimeandmaterialsContractsMember
ird_fs:ContractDurationAxis
ird_fs:ContractDurationMember
ird_fs:ShorttermContractsMember
ird_fs:LongtermContractsMember
ird_fs:TimingOfTransferOfGoodsOrServicesAxis
ird_fs:TimingOfTransferOfGoodsOrServicesMember
ird_fs:GoodsOrServicesTransferredAtPointInTimeMember
ird_fs:GoodsOrServicesTransferredOverTimeMember
ird_fs:SalesChannelsAxis
ird_fs:SalesChannelsMember
ird_fs:GoodsSoldDirectlyToConsumersMember
ird_fs:GoodsSoldThroughIntermediariesMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:AllOtherSegmentsMember
ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
ird_fs:RevenueFromContractsWithCustomers
ird_fs:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
ird_fs:ContractAssets
ird_fs:ContractAssets
ird_fs:ContractLiabilities
ird_fs:ContractLiabilities
ird_fs:ReceivablesFromContractsWithCustomers
ird_fs:ReceivablesFromContractsWithCustomers
ird_fs:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
ird_fs:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
ird_fs:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
ird_fs:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
ird_fs:IncreaseThroughBusinessCombinationsContractAssets
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
ird_fs:DecreaseThroughImpairmentContractAssets
ird_fs:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
ird_fs:IncreaseThroughBusinessCombinationsContractLiabilities
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
ird_fs:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
ird_fs:DisclosureOfPerformanceObligationsExplanatory
ird_fs:DisclosureOfPerformanceObligationsAbstract
ird_fs:DisclosureOfPerformanceObligationsTable
ird_fs:PerformanceObligationsAxis
ird_fs:PerformanceObligationsMember
ird_fs:PerformanceObligationsSatisfiedOverTimeMember
ird_fs:PerformanceObligationsSatisfiedAtPointInTimeMember
ird_fs:DisclosureOfPerformanceObligationsLineItems
ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations
ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations
ird_fs:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract
ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations
ird_fs:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
ird_fs:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
ird_fs:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
ird_fs:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract
ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
ird_fs:CostsToObtainContractsWithCustomersMember
ird_fs:PrecontractCostsMember
ird_fs:SetupCostsMember
ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
ird_fs:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
ird_fs:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
ird_fs:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
ird_fs:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed
ird_fs:DescriptionOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively
ird_fs:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively
ird_fs:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfHKFRS15

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[831400] 附註 - 政府補助

ird_fs:DisclosureOfGovernmentGrantsExplanatory
ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants
ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
ird_fs:RevenueFromGovernmentGrants
ird_fs:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
ird_fs:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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[832410] 附註 - 資產減值

ird_fs:DisclosureOfImpairmentOfAssetsExplanatory
ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs:ClassesOfAssetsAxis
ird_fs:ClassesOfAssetsMember
ird_fs:PropertyPlantEquipmentMember
ird_fs:IntangibleAssetsOtherThanGoodwillMember
ird_fs:RightofuseAssetsMember
ird_fs:ExplorationAndEvaluationAssetsMember
ird_fs:GoodwillMember
ird_fs:InvestmentsAccountedForUsingEquityMethodMember
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
ird_fs:OtherImpairedAssetsMember
ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
ird_fs:ImpairmentLossRecognisedInProfitOrLoss
ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory
ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract
ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable
ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
ird_fs:ImpairmentLoss
ird_fs:ReversalOfImpairmentLoss
ird_fs:DescriptionOfNatureOfIndividualAsset
ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
ird_fs:DescriptionOfCashgeneratingUnit
ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets
ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
ird_fs:RecoverableAmountOfAssetOrCashgeneratingUnit
ird_fs:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse
ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract
ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable
ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
ird_fs:ClassesOfAssetsAxis
ird_fs:ClassesOfAssetsMember
ird_fs:PropertyPlantEquipmentMember
ird_fs:IntangibleAssetsOtherThanGoodwillMember
ird_fs:RightofuseAssetsMember
ird_fs:ExplorationAndEvaluationAssetsMember
ird_fs:GoodwillMember
ird_fs:InvestmentsAccountedForUsingEquityMethodMember
ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
ird_fs:OtherImpairedAssetsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems
ird_fs:ImpairmentLoss
ird_fs:ReversalOfImpairmentLoss
ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
ird_fs:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses
ird_fs:UnallocatedGoodwill
ird_fs:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory
ird_fs:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant
ird_fs:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant
ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract
ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable
ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
ird_fs:EntitysTotalForCashgeneratingUnitsMember
ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems
ird_fs:Goodwill
ird_fs:IntangibleAssetsWithIndefiniteUsefulLife
ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections
ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
ird_fs:ExplanationOfValueAssignedToKeyAssumption
ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

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[832610] 附註 - 租賃

ird_fs:DisclosureOfLeasesExplanatory
ird_fs:PresentationOfLeasesForLesseeAbstract
ird_fs:RightofuseAssets
ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets
ird_fs:LeaseLiabilitiesAbstract
ird_fs:CurrentLeaseLiabilities
ird_fs:NoncurrentLeaseLiabilities
ird_fs:LeaseLiabilities
ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutLeases
ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract
ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract
ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable
ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember
ird_fs:GrossCarryingAmountMember
ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs:AccumulatedDepreciationAndAmortisationMember
ird_fs:AccumulatedImpairmentMember
ird_fs:ClassesOfAssetsAxis
ird_fs:ClassesOfAssetsMember
ird_fs:PropertyPlantEquipmentMember
ird_fs:LandAndBuildingsMember
ird_fs:LandMember
ird_fs:BuildingsMember
ird_fs:MachineryMember
ird_fs:VehiclesMember
ird_fs:ShipsMember
ird_fs:AircraftMember
ird_fs:MotorVehiclesMember
ird_fs:FixturesAndFittingsMember
ird_fs:OfficeEquipmentMember
ird_fs:ComputerEquipmentMember
ird_fs:CommunicationAndNetworkEquipmentMember
ird_fs:NetworkInfrastructureMember
ird_fs:BearerPlantsMember
ird_fs:MiningAssetsMember
ird_fs:MiningPropertyMember
ird_fs:OilAndGasAssetsMember
ird_fs:PowerGeneratingAssetsMember
ird_fs:ConstructionInProgressMember
ird_fs:OtherPropertyPlantAndEquipmentMember
ird_fs:IntangibleAssetsOtherThanGoodwillMember
ird_fs:OtherAssetsMember
ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract
ird_fs:RightofuseAssets
ird_fs:ChangesInRightofuseAssetsAbstract
ird_fs:AdditionsToRightofuseAssets
ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets
ird_fs:DepreciationRightofuseAssets
ird_fs:ImpairmentLossRecognisedInProfitOrLossRightofuseAssets
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract
ird_fs:IncreaseDecreaseThroughTransfersRightofuseAssets
ird_fs:IncreaseDecreaseThroughOtherChangesRightofuseAssets
ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets
ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract
ird_fs:DisposalsRightofuseAssets
ird_fs:RetirementsRightofuseAssets
ird_fs:DisposalsAndRetirementsRightofuseAssets
ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets
ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets
ird_fs:IncreaseDecreaseInRightofuseAssets
ird_fs:RightofuseAssets
ird_fs:EffectiveDateOfRevaluationRightofuseAssets
ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
ird_fs:RightofuseAssetsRevaluedAssetsAtCost
ird_fs:RightofuseAssetsRevaluationSurplus
ird_fs:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets
ird_fs:InterestExpenseOnLeaseLiabilities
ird_fs:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
ird_fs:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
ird_fs:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
ird_fs:IncomeFromSubleasingRightofuseAssets
ird_fs:CashOutflowForLeases
ird_fs:AdditionsToRightofuseAssets
ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
ird_fs:GainsLossesArisingFromSaleAndLeasebackTransactions
ird_fs:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
ird_fs:InformationAboutNatureOfLesseesLeasingActivities
ird_fs:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability
ird_fs:InformationAboutLesseesExposureArisingFromVariableLeasePayments
ird_fs:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions
ird_fs:InformationAboutLesseesExposureArisingFromResidualValueGuarantees
ird_fs:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted
ird_fs:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee
ird_fs:InformationAboutSaleAndLeasebackTransactions
ird_fs:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption
ird_fs:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption
ird_fs_localised:StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfHKFRS16
ird_fs_localised:DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory
ird_fs_localised:AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16
ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract
ird_fs:SellingProfitLossOnFinanceLeases
ird_fs:FinanceIncomeOnNetInvestmentInFinanceLease
ird_fs:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease
ird_fs:OperatingLeaseIncome
ird_fs:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate
ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
ird_fs:InformationAboutNatureOfLessorsLeasingActivities
ird_fs:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets
ird_fs:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets
ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
ird_fs:IncreaseDecreaseInNetInvestmentInFinanceLease
ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract
ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems
ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived
ird_fs:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract
ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived
ird_fs:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable
ird_fs:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease
ird_fs:NetInvestmentInFinanceLease
ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract
ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems
ird_fs:UndiscountedOperatingLeasePaymentsToBeReceived
ird_fs:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfHKFRS16
ird_fs:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16
ird_fs:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingHKAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16Explanatory
ird_fs:StatementThatLesseeUsesPracticalExpedientsWhenApplyingHKFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingHKAS17

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[832900] 附註 - 服務特許權安排

ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory
ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory
ird_fs:DisclosureOfServiceConcessionArrangementsAbstract
ird_fs:DisclosureOfServiceConcessionArrangementsTable
ird_fs:ServiceConcessionArrangementsAxis
ird_fs:ServiceConcessionArrangementsMember
ird_fs:DisclosureOfServiceConcessionArrangementsLineItems
ird_fs:DescriptionOfServiceConcessionArrangement
ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows
ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets
ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices
ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment
ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod
ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions
ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations
ird_fs:DescriptionOfChangesInServiceConcessionArrangement
ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified
ird_fs:RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset
ird_fs:RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset
ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011
ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011

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[834120] 附註 - 以股份為基礎的支付安排

ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory
ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs:TypesOfSharebasedPaymentArrangementsAxis
ird_fs:SharebasedPaymentArrangementsMember
ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement
ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
ird_fs:DateOfGrantOfSharebasedPaymentArrangement
ird_fs:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement
ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
ird_fs:NumberOfOutstandingShareOptions
ird_fs:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
ird_fs:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
ird_fs:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
ird_fs:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
ird_fs:NumberOfOutstandingShareOptions
ird_fs:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
ird_fs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019
ird_fs:WeightedAverageSharePrice2019
ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract
ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable
ird_fs:RangeAxis
ird_fs:RangesMember
ird_fs:BottomOfRangeMember
ird_fs:TopOfRangeMember
ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems
ird_fs:ExercisePriceOfOutstandingShareOptions2019
ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract
ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable
ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis
ird_fs:RangesOfExercisePricesForOutstandingShareOptionsMember
ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems
ird_fs:NumberOfOutstandingShareOptions
ird_fs:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
ird_fs:NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
ird_fs:NumberOfInstrumentsOtherEquityInstrumentsGranted
ird_fs:NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement
ird_fs:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement
ird_fs:NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement
ird_fs:NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
ird_fs:NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019
ird_fs:DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments
ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
ird_fs:WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
ird_fs:InformationAboutHowFairValueWasMeasuredShareOptionsGranted
ird_fs:DescriptionOfOptionPricingModelShareOptionsGranted
ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted
ird_fs:WeightedAverageSharePriceShareOptionsGranted2019
ird_fs:ExercisePriceShareOptionsGranted2019
ird_fs:DescriptionOfExpectedVolatilityShareOptionsGranted
ird_fs:DescriptionOfOptionLifeShareOptionsGranted
ird_fs:ExpectedDividendShareOptionsGranted
ird_fs:ExpectedDividendAsPercentageShareOptionsGranted
ird_fs:DescriptionOfRiskFreeInterestRateShareOptionsGranted
ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted
ird_fs:DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted
ird_fs:InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted
ird_fs:InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted
ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory
ird_fs:NumberOfInstrumentsOtherEquityInstrumentsGranted
ird_fs:WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted
ird_fs:InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted
ird_fs:InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted
ird_fs:InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
ird_fs:InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory
ird_fs:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
ird_fs:IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements
ird_fs:InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements
ird_fs:ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived
ird_fs:DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable
ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss
ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract
ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract
ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees
ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees
ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
ird_fs:LiabilitiesFromSharebasedPaymentTransactions2011
ird_fs:IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011
ird_fs:AdditionalInformationAboutSharebasedPaymentArrangements

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[834480] 附註 - 僱員福利

ird_fs:DisclosureOfEmployeeBenefitsExplanatory
ird_fs_localised:DisclosureOfDefinedContributionPlansExplanatory
ird_fs:PostemploymentBenefitExpenseDefinedContributionPlans
ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract
ird_fs:DisclosureOfDefinedBenefitPlansExplanatory
ird_fs:DisclosureOfDefinedBenefitPlansAbstract
ird_fs:DisclosureOfDefinedBenefitPlansTable
ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:MultiemployerDefinedBenefitPlansMember
ird_fs:StateDefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember
ird_fs:PensionDefinedBenefitPlansMember
ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
ird_fs:WhollyUnfundedDefinedBenefitPlansMember
ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:DisclosureOfDefinedBenefitPlansLineItems
ird_fs:DescriptionOfTypeOfPlan
ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan
ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates
ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan
ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
ird_fs:DescriptionOfRisksToWhichPlanExposesEntity
ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
ird_fs:SurplusDeficitInPlanAbstract
ird_fs:DefinedBenefitObligationAtPresentValue
ird_fs:PlanAssetsAtFairValue
ird_fs:SurplusDeficitInPlan
ird_fs_localised:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract
ird_fs_localised:AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans
ird_fs_localised:CurrentServiceCostDefinedBenefitPlans
ird_fs_localised:InterestExpenseIncomeDefinedBenefitPlansAbstract
ird_fs_localised:InterestExpenseDefinedBenefitPlans
ird_fs_localised:InterestIncomeDefinedBenefitPlans
ird_fs_localised:InterestExpenseIncomeDefinedBenefitPlans
ird_fs_localised:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract
ird_fs_localised:PastServiceCostDefinedBenefitPlans
ird_fs_localised:GainsLossesArisingFromSettlementsDefinedBenefitPlans
ird_fs_localised:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans
ird_fs:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_localised:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract
ird_fs_localised:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans
ird_fs_localised:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
ird_fs_localised:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract
ird_fs_localised:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans
ird_fs_localised:ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans
ird_fs_localised:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory
ird_fs:ActuarialAssumptionOfDiscountRates
ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
ird_fs:ActuarialAssumptionOfMedicalCostTrendRates
ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation
ird_fs:ActuarialAssumptionOfMortalityRates
ird_fs:ActuarialAssumptionOfRetirementAge2019
ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
ird_fs:OtherMaterialActuarialAssumptions
ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
ird_fs:EstimateOfContributionsExpectedToBePaidToPlan
ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
ird_fs:WeightedAverageDurationOfDefinedBenefitObligation2019
ird_fs_localised:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan
ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
ird_fs:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
ird_fs:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract
ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable
ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:MultiemployerDefinedBenefitPlansMember
ird_fs:StateDefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember
ird_fs:PensionDefinedBenefitPlansMember
ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
ird_fs:WhollyUnfundedDefinedBenefitPlansMember
ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
ird_fs:NetDefinedBenefitLiabilityAssetAxis
ird_fs:NetDefinedBenefitLiabilityAssetMember
ird_fs:PresentValueOfDefinedBenefitObligationMember
ird_fs:PlanAssetsMember
ird_fs:EffectOfAssetCeilingMember
ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
ird_fs:LiabilityAssetOfDefinedBenefitPlans
ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract
ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract
ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets
ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset
ird_fs:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
ird_fs:PastServiceCostNetDefinedBenefitLiabilityAsset
ird_fs:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss
ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
ird_fs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
ird_fs:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract
ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract
ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset
ird_fs:PaymentsFromPlanNetDefinedBenefitLiabilityAsset
ird_fs:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
ird_fs:IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges
ird_fs:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
ird_fs:LiabilityAssetOfDefinedBenefitPlans
ird_fs:DisclosureOfReimbursementRightsExplanatory
ird_fs:DisclosureOfReimbursementRightsAbstract
ird_fs:DisclosureOfReimbursementRightsTable
ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:MultiemployerDefinedBenefitPlansMember
ird_fs:StateDefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember
ird_fs:PensionDefinedBenefitPlansMember
ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
ird_fs:WhollyUnfundedDefinedBenefitPlansMember
ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
ird_fs:DisclosureOfReimbursementRightsLineItems
ird_fs:ReimbursementRightsAtFairValue
ird_fs:ChangesInReimbursementRightsAbstract
ird_fs:InterestIncomeReimbursementRights
ird_fs:GainLossOnRemeasurementOfReimbursementRightsAbstract
ird_fs:ReturnOnReimbursementRights
ird_fs:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
ird_fs:GainLossOnRemeasurementOfReimbursementRights
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
ird_fs:PaymentsInRespectOfSettlementsReimbursementRights
ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
ird_fs:ChangesInReimbursementRightsAtFairValue
ird_fs:ReimbursementRightsAtFairValue
ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory
ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract
ird_fs:DisclosureOfFairValueOfPlanAssetsTable
ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:MultiemployerDefinedBenefitPlansMember
ird_fs:StateDefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember
ird_fs:PensionDefinedBenefitPlansMember
ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
ird_fs:WhollyUnfundedDefinedBenefitPlansMember
ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
ird_fs:LevelsOfFairValueHierarchyAxis
ird_fs:AllLevelsOfFairValueHierarchyMember
ird_fs:Level1OfFairValueHierarchyMember
ird_fs:Level2And3OfFairValueHierarchyMember
ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems
ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract
ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs:PropertyAmountContributedToFairValueOfPlanAssets
ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets
ird_fs:InvestmentFundsAmountContributedToFairValueOfPlanAssets
ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
ird_fs:StructuredDebtAmountContributedToFairValueOfPlanAssets
ird_fs_localised:QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets
ird_fs:OtherAssetsAmountContributedToFairValueOfPlanAssets
ird_fs:PlanAssetsAtFairValue
ird_fs_localised:ClassesOfPlanAssetsFairValuePercentageAmountsAbstract
ird_fs_localised:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:RealEstatePercentageContributedToFairValueOfPlanAssets
ird_fs_localised:DerivativesPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:InvestmentFundsPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:StructuredDebtPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets
ird_fs_localised:OtherAssetsPercentageContributedToFairValueOfPlanAssets
ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract
ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:MultiemployerDefinedBenefitPlansMember
ird_fs:StateDefinedBenefitPlansMember
ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember
ird_fs:PensionDefinedBenefitPlansMember
ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
ird_fs:WhollyUnfundedDefinedBenefitPlansMember
ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
ird_fs:ActuarialAssumptionsAxis
ird_fs:ActuarialAssumptionsMember
ird_fs:ActuarialAssumptionOfDiscountRatesMember
ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember
ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember
ird_fs:ActuarialAssumptionOfMortalityRatesMember
ird_fs:ActuarialAssumptionOfRetirementAgeMember
ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
ird_fs:OtherMaterialActuarialAssumptionsMember
ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems
ird_fs:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption
ird_fs:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption
ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
ird_fs:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
ird_fs:TerminationBenefitsExpense

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[835110] 附註 - 所得税

ird_fs:DisclosureOfIncomeTaxExplanatory
ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract
ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract
ird_fs:CurrentTaxExpenseIncome
ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes
ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod
ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
ird_fs:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
ird_fs:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
ird_fs:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
ird_fs:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
ird_fs:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
ird_fs:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
ird_fs:AdjustmentsForDeferredTaxOfPriorPeriods
ird_fs:OtherComponentsOfDeferredTaxExpenseIncome
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
ird_fs:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:TaxExpenseOfDiscontinuedOperationAbstract
ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance
ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
ird_fs:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
ird_fs:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
ird_fs:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
ird_fs:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
ird_fs:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
ird_fs:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs:TemporaryDifferenceMember
ird_fs:AllowanceForCreditLossesMember
ird_fs:UnrealisedForeignExchangeGainsLossesMember
ird_fs:OtherTemporaryDifferencesMember
ird_fs:UnusedTaxLossesMember
ird_fs:UnusedTaxCreditsMember
ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract
ird_fs:DeferredTaxAssets
ird_fs:DeferredTaxLiabilities
ird_fs:DeferredTaxLiabilityAsset
ird_fs:NetDeferredTaxAssetsAndLiabilitiesAbstract
ird_fs:NetDeferredTaxAssets
ird_fs:NetDeferredTaxLiabilities
ird_fs:DeferredTaxExpenseIncomeAbstract
ird_fs:DeferredTaxExpenseIncome
ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
ird_fs:DeferredTaxLiabilityAsset
ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract
ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
ird_fs:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset
ird_fs:DeferredTaxLiabilityAsset
ird_fs:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability
ird_fs:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset
ird_fs:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate
ird_fs:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory
ird_fs:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates
ird_fs:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
ird_fs:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory
ird_fs:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable
ird_fs:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
ird_fs:AccountingProfit
ird_fs:TaxExpenseIncomeAtApplicableTaxRate
ird_fs:TaxEffectOfRevenuesExemptFromTaxation2011
ird_fs:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
ird_fs:TaxEffectOfImpairmentOfGoodwill
ird_fs:TaxEffectOfTaxLosses
ird_fs:TaxEffectOfForeignTaxRates
ird_fs:TaxEffectFromChangeInTaxRate
ird_fs:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
ird_fs:AccountingProfit
ird_fs:ApplicableTaxRate
ird_fs:TaxRateEffectOfRevenuesExemptFromTaxation
ird_fs:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
ird_fs:TaxRateEffectOfImpairmentOfGoodwill
ird_fs:TaxRateEffectOfTaxLosses
ird_fs:TaxRateEffectOfForeignTaxRates
ird_fs:TaxRateEffectFromChangeInTaxRate
ird_fs:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
ird_fs:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
ird_fs:AverageEffectiveTaxRate
ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract
ird_fs:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes
ird_fs:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory
ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory
ird_fs:CurrentTaxExpenseIncome
ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

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[836200] 附註 - 借貸費用

ird_fs:DisclosureOfBorrowingCostsExplanatory
ird_fs:BorrowingCostsAbstract
ird_fs:BorrowingCostsCapitalised
ird_fs:BorrowingCostsRecognisedAsExpense
ird_fs:BorrowingCostsIncurred
ird_fs:InterestCostsAbstract
ird_fs:InterestCostsCapitalised
ird_fs:InterestExpense
ird_fs:InterestCostsIncurred
ird_fs:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

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[836600] 附註 - 保險合同（香港財務報告準則第17號）

ird_fs:DisclosureOfInsuranceContractsExplanatory
ird_fs:InsuranceServiceResultAbstract
ird_fs:InsuranceRevenue
ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract
ird_fs:IncomeFromAmountsRecoveredFromReinsurer
ird_fs:ExpensesFromAllocationOfPremiumsPaidToReinsurer
ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
ird_fs:InsuranceServiceResult
ird_fs:AdditionalInformationAboutInsuranceContractsExplanatory
ird_fs:DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach
ird_fs:DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach
ird_fs:DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis
ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember
ird_fs:NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember
ird_fs:LossComponentMember
ird_fs:LiabilitiesForIncurredClaimsMember
ird_fs:InsuranceContractsByComponentsAxis
ird_fs:InsuranceContractsByComponentsMember
ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember
ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
ird_fs:RiskAdjustmentForNonfinancialRiskMember
ird_fs:ContractualServiceMarginMember
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ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
ird_fs:InsuranceContractsAxis
ird_fs:InsuranceContractsMember2017
ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems
ird_fs:InsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsThatAreAssets
ird_fs:InsuranceContractsThatAreLiabilities
ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract
ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsThatAreAssets
ird_fs:InsuranceContractsThatAreLiabilities
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract
ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:InsuranceContractsByComponentsAxis
ird_fs:InsuranceContractsByComponentsMember
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ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember
ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
ird_fs:RiskAdjustmentForNonfinancialRiskMember
ird_fs:ContractualServiceMarginMember
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ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
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ird_fs:InsuranceContractsAxis
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ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
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ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems
ird_fs:InsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsThatAreAssets
ird_fs:InsuranceContractsThatAreLiabilities
ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract
ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract
ird_fs:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsLiabilityAsset
ird_fs:InsuranceContractsThatAreAssets
ird_fs:InsuranceContractsThatAreLiabilities
ird_fs_localised:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
ird_fs_localised:AssetsForInsuranceAcquisitionCashFlows
ird_fs_localised:ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract
ird_fs_localised:DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows
ird_fs_localised:IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows
ird_fs_localised:IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows
ird_fs_localised:AssetsForInsuranceAcquisitionCashFlows
ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory
ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract
ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable
ird_fs:InsuranceContractsAxis
ird_fs:InsuranceContractsMember2017
ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems
ird_fs:InsuranceRevenueAbstract
ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract
ird_fs:InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod
ird_fs:InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk
ird_fs:InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices
ird_fs_localised:InsuranceRevenueOtherAmounts
ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage
ird_fs:InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows
ird_fs:InsuranceRevenue
ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory
ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract
ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:InsuranceContractsByComponentsAxis
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ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember
ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember
ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
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ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
ird_fs:RiskAdjustmentForNonfinancialRiskMember
ird_fs:ContractualServiceMarginMember
ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
ird_fs:InsuranceContractsAxis
ird_fs:InsuranceContractsMember2017
ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems
ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset
ird_fs:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory
ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract
ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:InsuranceContractsAxis
ird_fs:InsuranceContractsMember2017
ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems
ird_fs:ContractualServiceMargin
ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory
ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract
ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
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ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
ird_fs_localised:AssetsForInsuranceAcquisitionCashFlows
ird_fs:InsuranceFinanceIncomeExpenses
ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses
ird_fs:ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets
ird_fs:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures
ird_fs:FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures
ird_fs:EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures
ird_fs:DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures
ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory
ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract
ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable
ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
ird_fs:RestatedMember
ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember
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ird_fs:ProfitLoss
ird_fs:InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome
ird_fs:ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate
ird_fs:ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenAppliedAbstract
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
ird_fs:IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
ird_fs:IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
ird_fs:IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory
ird_fs:DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
ird_fs:DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
ird_fs:DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
ird_fs:DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
ird_fs:DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures
ird_fs:DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk
ird_fs:DescriptionOfApproachUsedToDetermineDiscountRates
ird_fs:DescriptionOfApproachUsedToDetermineInvestmentComponents
ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures
ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures
ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table
ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member
ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
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ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems
ird_fs:InputToMethodUsedToMeasureContractsWithinScopeOfHKFRS17
ird_fs:ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss
ird_fs:ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk
ird_fs:DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
ird_fs:ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory
ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract
ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable
ird_fs:MaturityAxis
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ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
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ird_fs:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems
ird_fs:DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfHKFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod
ird_fs:DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfHKFRS17DuringPeriodExplanatory
ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table
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ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates
ird_fs:StatementThatEntityAppliesParagraph20OfHKFRS17InDeterminingGroupsOfInsuranceContracts
ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
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ird_fs:ConcentrationsOfRiskAxis
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ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table
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ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems
ird_fs:PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
ird_fs:PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld
ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory
ird_fs:ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory
ird_fs:ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17
ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract
ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable
ird_fs:YearsOfInsuranceClaimAxis
ird_fs:AllYearsOfInsuranceClaimMember
ird_fs:ReportingYearMember
ird_fs:OneYearBeforeReportingYearMember
ird_fs:TwoYearsBeforeReportingYearMember
ird_fs:ThreeYearsBeforeReportingYearMember
ird_fs:FourYearsBeforeReportingYearMember
ird_fs:FiveYearsBeforeReportingYearMember
ird_fs:SixYearsBeforeReportingYearMember
ird_fs:SevenYearsBeforeReportingYearMember
ird_fs:EightYearsBeforeReportingYearMember
ird_fs:NineYearsBeforeReportingYearMember
ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems
ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
ird_fs:MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets
ird_fs:DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17
ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:NotLaterThanOneYearMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsMember
ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember
ird_fs:InsuranceContractsIssuedMember
ird_fs:ReinsuranceContractsHeldMember
ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
ird_fs:RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
ird_fs:AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17
ird_fs:ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17AndCarryingAmountOfRelatedGroupsOfContracts
ird_fs:IdentificationOfUnadjustedComparativeInformation
ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
ird_fs:StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesHKFRS17
ird_fs_localised:DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory
ird_fs:DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay
ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory
ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract
ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table
ird_fs:ClassesOfFinancialAssetsAxis
ird_fs:FinancialAssetsMember
ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems
ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17
ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation
ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation
ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation
ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation
ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated
ird_fs:InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingHKFRS17
ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS17
ird_fs:ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfHKFRS9AtDateOfInitialApplicationOfHKFRS17

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[838000] 附註 - 每股盈餘

ird_fs:DisclosureOfEarningsPerShareExplanatory
ird_fs:EarningsPerShareExplanatory
ird_fs_localised:EarningsPerShareAbstract
ird_fs:EarningsPerShareTable
ird_fs:ClassesOfOrdinarySharesAxis
ird_fs:ClassesOfOrdinarySharesDomain
ird_fs:EarningsPerShareLineItems
ird_fs:BasicEarningsPerShareAbstract
ird_fs:BasicEarningsLossPerShareFromContinuingOperations
ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
ird_fs:BasicEarningsLossPerShare
ird_fs:DilutedEarningsPerShareAbstract
ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
ird_fs:DilutedEarningsLossPerShare
ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract
ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
ird_fs:WeightedAverageShares
ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
ird_fs:AdjustedWeightedAverageShares
ird_fs:IncreaseDecreaseInNumberOfOrdinarySharesIssued
ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract
ird_fs:ProfitLossAttributableToOwnersOfParent
ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract
ird_fs:AdjustmentToProfitLossForPreferenceShareDividends
ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
ird_fs_localised:AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments
ird_fs_localised:AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare
ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
ird_fs_localised:IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares
ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023
ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract
ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable
ird_fs_localised:TypesOfAntidilutiveInstrumentsAxis
ird_fs_localised:AntidilutiveInstrumentsMember
ird_fs_localised:ConvertibleInstrumentsMember
ird_fs_localised:ShareOptionsMember
ird_fs_localised:ContingentlyIssuableSharesMember
ird_fs_localised:RestrictedShareUnitsMember
ird_fs_localised:WarrantsMember
ird_fs_localised:OtherAntidilutiveInstrumentsMember
ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems
ird_fs_localised:NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented
ird_fs_localised:NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented
ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding
ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding
ird_fs_localised:ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
ird_fs_localised:EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
ird_fs_localised:BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
ird_fs_localised:ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
ird_fs_localised:ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
ird_fs_localised:ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
ird_fs_localised:ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
ird_fs_localised:WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
ird_fs_localised:WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
ird_fs_localised:DisclosureOfDepositaryReceiptsExplanatory
ird_fs_localised:DisclosureOfDepositaryReceiptsAbstract
ird_fs_localised:DisclosureOfDepositaryReceiptsTable
ird_fs_localised:UnderlyingEquityInstrumentAndDepositaryReceiptsAxis
ird_fs_localised:UnderlyingEquityInstrumentMember
ird_fs_localised:AllTypesOfDepositaryReceiptsMember
ird_fs:ClassesOfOrdinarySharesAxis
ird_fs:ClassesOfOrdinarySharesDomain
ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems
ird_fs_localised:NumberOfSharesRepresentedByOneDepositaryReceipt
ird_fs:BasicEarningsPerShareAbstract
ird_fs:BasicEarningsLossPerShareFromContinuingOperations
ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
ird_fs:BasicEarningsLossPerShare
ird_fs:DilutedEarningsPerShareAbstract
ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
ird_fs:DilutedEarningsLossPerShare
ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
ird_fs:WeightedAverageShares
ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares
ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
ird_fs:AdjustedWeightedAverageShares

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[842000] 附註 - 外匯匯率變動的影響

ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
ird_fs:DescriptionOfFunctionalCurrency
ird_fs:DescriptionOfPresentationCurrency
ird_fs:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
ird_fs:DescriptionOfReasonForChangeInFunctionalCurrency
ird_fs:DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed
ird_fs:MethodsOfTranslationUsedToDetermineSupplementaryInformation
ird_fs_localised:ForeignExchangeGainLossAbstract
ird_fs_localised:ForeignExchangeGain
ird_fs_localised:ForeignExchangeLoss
ird_fs:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
ird_fs:NetForeignExchangeGain
ird_fs:NetForeignExchangeLoss
ird_fs:ReserveOfExchangeDifferencesOnTranslation
ird_fs:ForeignExchangeRatesAbstract
ird_fs:ClosingForeignExchangeRate
ird_fs:AverageForeignExchangeRate
ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory
ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory
ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract
ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable
ird_fs:AssetsAndLiabilitiesAxis
ird_fs:AssetsAndLiabilitiesMember
ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems
ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable
ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable
ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory
ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract
ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable
ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember
ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems
ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory
ird_fs:CarryingAmountOfAssetsExposedToRisk
ird_fs:CarryingAmountOfLiabilitiesExposedToRisk
ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory
ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory
ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract
ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable
ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
ird_fs:TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems
ird_fs:NoncurrentAssets
ird_fs:CurrentAssets
ird_fs:NoncurrentLiabilities
ird_fs:CurrentLiabilities
ird_fs:Revenue
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLossFromDiscontinuedOperations
ird_fs:ProfitLoss
ird_fs:OtherComprehensiveIncome
ird_fs:ComprehensiveIncome

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[851100] 附註 - 現金流量表

ird_fs:DisclosureOfCashFlowStatementExplanatory
ird_fs:ConsiderationPaidReceived
ird_fs:PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents
ird_fs:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
ird_fs:AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
ird_fs:LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013
ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
ird_fs:CashAndCashEquivalents
ird_fs:BankOverdraftsClassifiedAsCashEquivalents
ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
ird_fs:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
ird_fs:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
ird_fs:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease
ird_fs:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
ird_fs:DescriptionOfConversionOfDebtToEquity
ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory
ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract
ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable
ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
ird_fs:LiabilitiesArisingFromFinancingActivitiesMember
ird_fs:LongtermBorrowingsMember
ird_fs:ShorttermBorrowingsMember
ird_fs:LeaseLiabilitiesMember
ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember
ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
ird_fs:LiabilitiesArisingFromFinancingActivities
ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract
ird_fs:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
ird_fs:IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities
ird_fs:LiabilitiesArisingFromFinancingActivities
ird_fs:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
ird_fs:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory
ird_fs:UndrawnBorrowingFacilities
ird_fs:CashFlowsFromUsedInIncreasesInOperatingCapacity
ird_fs:CashFlowsFromUsedInMaintainingOperatingCapacity
ird_fs:IncomeTaxesPaidRefundAbstract
ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs:IncomeTaxesPaidRefund
ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory
ird_fs:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory
ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
ird_fs:SupplierFinanceArrangementsAxis
ird_fs:SupplierFinanceArrangementsMember
ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember
ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember
ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
ird_fs:FinancialLiabilities
ird_fs:FinancialLiabilities
ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
ird_fs:RangeAxis
ird_fs:RangesMember
ird_fs:BottomOfRangeMember
ird_fs:TopOfRangeMember
ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements
ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements
ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements
ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements
ird_fs:DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory
ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
ird_fs:NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements
ird_fs:NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements
ird_fs:OtherNoncashEffectsSupplierFinanceArrangements

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[861000] 附註 - 其它綜合收益的分析（按項目）

ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract
ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable
ird_fs:ComponentsOfEquityAxis
ird_fs:EquityMember
ird_fs:EquityAttributableToOwnersOfParentMember
ird_fs:IssuedCapitalMember
ird_fs:SharePremiumMember
ird_fs:TreasurySharesMember
ird_fs:OtherEquityInterestMember
ird_fs:OtherReservesMember
ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember
ird_fs:RevaluationSurplusMember
ird_fs:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs:ReserveOfCashFlowHedgesMember
ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInValueOfTimeValueOfOptionsMember
ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember
ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlansMember
ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember
ird_fs:ReserveOfSharebasedPaymentsMember
ird_fs:RetainedEarningsMember
ird_fs:NoncontrollingInterestsMember
ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember
ird_fs:CreditRiskMember
ird_fs:LiquidityRiskMember
ird_fs:MarketRiskMember
ird_fs:CurrencyRiskMember
ird_fs:InterestRateRiskMember
ird_fs:OtherPriceRiskMember
ird_fs:EquityPriceRiskMember
ird_fs:CommodityPriceRiskMember
ird_fs:PrepaymentRiskMember
ird_fs:ResidualValueRiskMember
ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets
ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
ird_fs:GainsLossesOnCashFlowHedgesNetOfTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax
ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems
ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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[861200] 附註 - 股本、儲備和其他權益

ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
ird_fs:DisclosureOfClassesOfShareCapitalExplanatory
ird_fs:DisclosureOfClassesOfShareCapitalAbstract
ird_fs:DisclosureOfClassesOfShareCapitalTable
ird_fs:ClassesOfShareCapitalAxis
ird_fs:ClassesOfShareCapitalMember
ird_fs:OrdinarySharesMember
ird_fs:PreferenceSharesMember
ird_fs:DisclosureOfClassesOfShareCapitalLineItems
ird_fs:NumberOfSharesAuthorised
ird_fs:NumberOfSharesIssuedAbstract
ird_fs:NumberOfSharesIssuedAndFullyPaid
ird_fs:NumberOfSharesIssuedButNotFullyPaid
ird_fs:NumberOfSharesIssued
ird_fs:ParValuePerShare
ird_fs:ExplanationOfFactThatSharesHaveNoParValue
ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs:NumberOfSharesOutstanding
ird_fs:ChangesInNumberOfSharesOutstandingAbstract
ird_fs:IncreaseDecreaseInNumberOfSharesOutstanding
ird_fs:NumberOfSharesOutstanding
ird_fs:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
ird_fs:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
ird_fs:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory
ird_fs:DisclosureOfReservesWithinEquityAbstract
ird_fs:DisclosureOfReservesWithinEquityTable
ird_fs:ReservesWithinEquityAxis
ird_fs:ReservesWithinEquityDomain
ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember
ird_fs:RevaluationSurplusMember
ird_fs:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs:ReserveOfCashFlowHedgesMember
ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInValueOfTimeValueOfOptionsMember
ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember
ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember
ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlansMember
ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember
ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember
ird_fs:ReserveOfSharebasedPaymentsMember
ird_fs:DisclosureOfReservesWithinEquityLineItems
ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity
ird_fs:DescriptionOfOtherEquityInterest
ird_fs:SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments
ird_fs:InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments
ird_fs:ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments
ird_fs:InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined

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[868200] 附註 - 退役、復原及環境修復基金權益之權利

ird_fs:DisclosureOfInterestInFundsExplanatory
ird_fs:DescriptionOfNatureOfInterestInFunds
ird_fs:RestrictionsOnAccessToAssetsInFunds

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[868500] 附註 - 成員在合作實體和類似工具中的股份

ird_fs:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory
ird_fs:TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition
ird_fs:TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

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[871100] 附註 - 經營分部

ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory
ird_fs:FactorsUsedToIdentifyEntitysReportableSegments
ird_fs:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments
ird_fs:DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues
ird_fs:DescriptionOfSourcesOfRevenueForAllOtherSegments
ird_fs:DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments
ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations
ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets
ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities
ird_fs:DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss
ird_fs:DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments
ird_fs:DisclosureOfOperatingSegmentsExplanatory
ird_fs:DisclosureOfOperatingSegmentsAbstract
ird_fs:DisclosureOfOperatingSegmentsTable
ird_fs:SegmentConsolidationItemsAxis
ird_fs:EntitysTotalForSegmentConsolidationItemsMember
ird_fs:OperatingSegmentsMember
ird_fs:MaterialReconcilingItemsMember
ird_fs:EliminationOfIntersegmentAmountsMember
ird_fs:UnallocatedAmountsMember
ird_fs:SegmentsAxis
ird_fs:SegmentsMember
ird_fs:ReportableSegmentsMember
ird_fs:AllOtherSegmentsMember
ird_fs:DisclosureOfOperatingSegmentsLineItems
ird_fs:Revenue
ird_fs:RevenueFromInterest
ird_fs:InterestExpense
ird_fs:InterestRevenueExpense
ird_fs:DepreciationAndAmortisationExpense
ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs:IncomeTaxExpenseContinuingOperations
ird_fs:OtherMaterialNoncashItems
ird_fs:ProfitLossBeforeTax
ird_fs:ProfitLossFromContinuingOperations
ird_fs:ProfitLoss
ird_fs:Assets
ird_fs:InvestmentAccountedForUsingEquityMethod
ird_fs:AdditionsToNoncurrentAssets
ird_fs:Liabilities
ird_fs:ImpairmentLossRecognisedInProfitOrLoss
ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome
ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
ird_fs:CashFlowsFromUsedInOperatingActivities
ird_fs:CashFlowsFromUsedInInvestingActivities
ird_fs:CashFlowsFromUsedInFinancingActivities
ird_fs:DescriptionOfMaterialReconcilingItems
ird_fs:DisclosureOfProductsAndServicesExplanatory
ird_fs:DisclosureOfProductsAndServicesAbstract
ird_fs:DisclosureOfProductsAndServicesTable
ird_fs:ProductsAndServicesAxis
ird_fs:ProductsAndServicesMember
ird_fs:DisclosureOfProductsAndServicesLineItems
ird_fs:Revenue
ird_fs:DisclosureOfGeographicalAreasExplanatory
ird_fs:DisclosureOfGeographicalAreasAbstract
ird_fs:DisclosureOfGeographicalAreasTable
ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember
ird_fs:CountryOfDomicileMember
ird_fs:ForeignCountriesMember
ird_fs:DisclosureOfGeographicalAreasLineItems
ird_fs:Revenue
ird_fs:NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory
ird_fs:DisclosureOfMajorCustomersAbstract
ird_fs:DisclosureOfMajorCustomersTable
ird_fs:MajorCustomersAxis
ird_fs:MajorCustomersMember
ird_fs:GovernmentMember
ird_fs:DisclosureOfMajorCustomersLineItems
ird_fs:Revenue
ird_fs:PercentageOfEntitysRevenue
ird_fs:InformationAboutMajorCustomers
ird_fs:BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries
ird_fs:ExplanationOfInterestRevenueReportedNetOfInterestExpense
ird_fs:ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive
ird_fs:ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported

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[880000] 附註 - 附加資訊

ird_fs:DisclosureOfAdditionalInformationExplanatory
ird_fs:CapitalCommitmentsAbstract
ird_fs:ContractualCapitalCommitments
ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor
ird_fs:CapitalCommitments
ird_fs:AuditorsRemunerationAbstract
ird_fs:AuditorsRemunerationForAuditServices
ird_fs:AuditorsRemunerationForTaxServices
ird_fs:AuditorsRemunerationForOtherServices
ird_fs:AuditorsRemuneration
ird_fs:NumberAndAverageNumberOfEmployeesAbstract
ird_fs:NumberOfEmployees
ird_fs:AverageNumberOfEmployees
ird_fs:MiscellaneousTimeBandsAbstract
ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember
ird_fs:OnDemandMember
ird_fs:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
ird_fs:LaterThanOneMonthAndNotLaterThanSixMonthsMember
ird_fs:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
ird_fs:LaterThanThreeMonthsAndNotLaterThanFourMonthsMember
ird_fs:LaterThanFourMonthsMember
ird_fs:LaterThanSixMonthsMember
ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanTwoYearsAndNotLaterThanFiveYearsMember
ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
ird_fs:LaterThanThreeYearsMember
ird_fs:LaterThanTenYearsMember

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[901000] Axis - 追溯應用和追溯重述

ird_fs:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs:RestatedMember
ird_fs:PreviouslyStatedMember
ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember

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[901100] Axis - 偏離香港財務報告準則的要求

ird_fs:DepartureFromRequirementOfHKFRSAxis
ird_fs:RestatedMember
ird_fs:ReportedIfInComplianceWithRequirementOfHKFRSMember
ird_fs:IncreaseDecreaseDueToDepartureFromRequirementOfHKFRSMember

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[901500] Axis - 創建日期

ird_fs:CreationDateAxis
ird_fs:DefaultFinancialStatementsDateMember

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[903000] Axis - 持續營運和已終止業務

ird_fs:ContinuingAndDiscontinuedOperationsAxis
ird_fs:ContinuingOperationsMember
ird_fs:AggregateContinuingAndDiscontinuedOperationsMember
ird_fs:DiscontinuedOperationsMember
ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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[904000] Axis - 分類為持有待售的資產和負債

ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
ird_fs:NoncurrentAssetsHeldForSaleMember
ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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[913000] Axis - 綜合及獨立的財務報表

ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis
ird_fs:ConsolidatedMember
ird_fs:SeparateMember

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[914000] Axis - 顯示資訊的貨幣

ird_fs_localised:CurrencyInWhichInformationIsDisplayedAxis
ird_fs_localised:FunctionalOrPresentationCurrencyMember
ird_fs_localised:CurrencyInWhichSupplementaryInformationIsDisplayedMember

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[915000] Axis - 於初始應用日期的累計影響

ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
ird_fs_localised:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsCumulativeEffectAtDateOfInitialApplicationMember
ird_fs_localised:OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

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[990000] Axis - 預設

ird_fs:AccountingEstimatesAxis
ird_fs:AccountingEstimatesMember

ird_fs:ActuarialAssumptionsAxis
ird_fs:ActuarialAssumptionsMember

ird_fs:AgriculturalProduceByGroupAxis
ird_fs:AgriculturalProduceGroupMember

ird_fs:AssetsAndLiabilitiesAxis
ird_fs:AssetsAndLiabilitiesMember

ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

ird_fs:BiologicalAssetsAxis
ird_fs:BiologicalAssetsMember

ird_fs:BiologicalAssetsByAgeAxis
ird_fs:BiologicalAssetsAgeMember

ird_fs:BiologicalAssetsByGroupAxis
ird_fs:BiologicalAssetsGroupMember

ird_fs:BiologicalAssetsByTypeAxis
ird_fs:BiologicalAssetsTypeMember

ird_fs:BorrowingsByNameAxis
ird_fs:BorrowingsByNameMember

ird_fs:BusinessCombinationsAxis
ird_fs:EntitysTotalForBusinessCombinationsMember

ird_fs:CapitalRequirementsAxis
ird_fs:CapitalRequirementsMember

ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs:CarryingAmountMember

ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

ird_fs:CategoriesOfFinancialAssetsAxis
ird_fs:FinancialAssetsCategoryMember

ird_fs:CategoriesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesCategoryMember

ird_fs:CategoriesOfRelatedPartiesAxis
ird_fs:EntitysTotalForRelatedPartiesMember

ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
ird_fs:CharacteristicsOfDefinedBenefitPlansMember

ird_fs:ClassesOfAcquiredReceivablesAxis
ird_fs:ClassesOfAcquiredReceivablesMember

ird_fs:ClassesOfAssetsAxis
ird_fs:ClassesOfAssetsMember

ird_fs:ClassesOfContingentLiabilitiesAxis
ird_fs:ContingentLiabilitiesMember

ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis
ird_fs:EntitysOwnEquityInstrumentsMember

ird_fs:ClassesOfFinancialAssetsAxis
ird_fs:FinancialAssetsMember

ird_fs:ClassesOfFinancialInstrumentsAxis
ird_fs:ClassesOfFinancialInstrumentsMember

ird_fs:ClassesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesMember

ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis
ird_fs:IntangibleAssetsAndGoodwillMember

ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain

ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember

ird_fs:ClassesOfLiabilitiesAxis
ird_fs:LiabilitiesMember

ird_fs:ClassesOfOrdinarySharesAxis
ird_fs:ClassesOfOrdinarySharesDomain

ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs:PropertyPlantAndEquipmentMember

ird_fs:ClassesOfProvisionsAxis
ird_fs:OtherProvisionsMember

ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember

ird_fs:ClassesOfShareCapitalAxis
ird_fs:ClassesOfShareCapitalMember

ird_fs:ComponentsOfEquityAxis
ird_fs:EquityMember

ird_fs:ConcentrationsOfRiskAxis
ird_fs:ConcentrationsOfRiskMember

ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis
ird_fs:ConsolidatedMember

ird_fs:ConsolidatedStructuredEntitiesAxis
ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember

ird_fs:ContinuingAndDiscontinuedOperationsAxis
ird_fs:ContinuingOperationsMember

ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
ird_fs:TypesOfInstrumentMember

ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
ird_fs:TypesOfTransferMember

ird_fs:ContractDurationAxis
ird_fs:ContractDurationMember

ird_fs:CounterpartiesAxis
ird_fs:CounterpartiesMember

ird_fs:CreationDateAxis
ird_fs:DefaultFinancialStatementsDateMember

ird_fs:CreditImpairmentOfFinancialInstrumentsAxis
ird_fs:CreditImpairmentOfFinancialInstrumentsMember

ird_fs:DefinedBenefitPlansAxis
ird_fs:DefinedBenefitPlansMember

ird_fs:DepartureFromRequirementOfHKFRSAxis
ird_fs:RestatedMember

ird_fs:DisaggregationOfInsuranceContractsAxis
ird_fs:DisaggregationOfInsuranceContractsMember

ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
ird_fs:RestatedMember

ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
ird_fs:EventsOfReclassificationOfFinancialAssetsMember

ird_fs:ExternalCreditGradesAxis
ird_fs:EntitysTotalForExternalCreditGradesMember

ird_fs:FairValueAsDeemedCostAxis
ird_fs:AggregateOfFairValuesMember

ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

ird_fs:FinancialAssetsWithContingentFeaturesAxis
ird_fs:FinancialAssetsWithContingentFeaturesMember

ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs:HKFRSsMember

ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
ird_fs:FinancialLiabilitiesWithContingentFeaturesMember

ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember

ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
ird_fs:FundingArrangementsOfDefinedBenefitPlansMember

ird_fs:GeographicalAreasAxis
ird_fs:GeographicalAreasMember

ird_fs:HedgedItemsAxis
ird_fs:HedgedItemsMember

ird_fs:HedgingInstrumentsAxis
ird_fs:HedgingInstrumentsMember

ird_fs:ImpairmentOfFinancialAssetsAxis
ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember

ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
ird_fs:EntitysTotalForCashgeneratingUnitsMember

ird_fs:InitiallyAppliedHKFRSsAxis
ird_fs:InitiallyAppliedHKFRSsMember

ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member

ird_fs:InsuranceContractsAxis
ird_fs:InsuranceContractsMember2017

ird_fs:InsuranceContractsByComponentsAxis
ird_fs:InsuranceContractsByComponentsMember

ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis
ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember

ird_fs:IntangibleAssetsMaterialToEntityAxis
ird_fs:IntangibleAssetsMaterialToEntityMember

ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis
ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeMember

ird_fs:InternalCreditGradesAxis
ird_fs:EntitysTotalForInternalCreditGradesMember

ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
ird_fs:InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain

ird_fs:ItemsOfContingentLiabilitiesAxis
ird_fs:ItemsOfContingentLiabilitiesMember

ird_fs:JointOperationsAxis
ird_fs:EntitysTotalForJointOperationsMember

ird_fs:JointVenturesAxis
ird_fs:EntitysTotalForJointVenturesMember

ird_fs:LevelsOfFairValueHierarchyAxis
ird_fs:AllLevelsOfFairValueHierarchyMember

ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
ird_fs:LiabilitiesArisingFromFinancingActivitiesMember

ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember

ird_fs:MajorCustomersAxis
ird_fs:MajorCustomersMember

ird_fs:MarketsOfCustomersAxis
ird_fs:MarketsOfCustomersMember

ird_fs:MaturityAxis
ird_fs:AggregatedTimeBandsMember

ird_fs:MeasurementAxis
ird_fs:AggregatedMeasurementMember

ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis
ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember

ird_fs:MethodsOfGenerationAxis
ird_fs:MethodsOfGenerationMember

ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member

ird_fs:NetDefinedBenefitLiabilityAssetAxis
ird_fs:NetDefinedBenefitLiabilityAssetMember

ird_fs:NewHKFRSsAxis
ird_fs:NewHKFRSsMember

ird_fs:NonadjustingEventsAfterReportingPeriodAxis
ird_fs:NonadjustingEventsMember

ird_fs:PastDueStatusAxis
ird_fs:PastDueStatusMember

ird_fs:PerformanceObligationsAxis
ird_fs:PerformanceObligationsMember

ird_fs:ProbabilityOfDefaultAxis
ird_fs:EntitysTotalForProbabilityOfDefaultMember

ird_fs:ProductsAndServicesAxis
ird_fs:ProductsAndServicesMember

ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember

ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis
ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsMember

ird_fs:RangeAxis
ird_fs:RangesMember

ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis
ird_fs:RangesOfExercisePricesForOutstandingShareOptionsMember

ird_fs:ReclassifiedItemsAxis
ird_fs:ReclassifiedItemsMember

ird_fs:RedesignationAxis
ird_fs:RedesignatedMember

ird_fs:RegulatoryDeferralAccountBalancesAxis
ird_fs:RegulatoryDeferralAccountBalancesMember

ird_fs:RegulatoryEnvironmentsAxis
ird_fs:RegulatoryEnvironmentsMember

ird_fs:ReservesWithinEquityAxis
ird_fs:ReservesWithinEquityDomain

ird_fs:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs:RestatedMember

ird_fs:RiskExposuresAxis
ird_fs:RiskExposuresMember

ird_fs:SalesChannelsAxis
ird_fs:SalesChannelsMember

ird_fs:SegmentConsolidationItemsAxis
ird_fs:EntitysTotalForSegmentConsolidationItemsMember

ird_fs:SegmentsAxis
ird_fs:SegmentsMember

ird_fs:SeparateManagementEntitiesAxis
ird_fs:SeparateManagementEntitiesMember

ird_fs:ServiceConcessionArrangementsAxis
ird_fs:ServiceConcessionArrangementsMember

ird_fs:SignificantInvestmentsInAssociatesAxis
ird_fs:EntitysTotalForAssociatesMember

ird_fs:SignificantInvestmentsInSubsidiariesAxis
ird_fs:EntitysTotalForSubsidiariesMember

ird_fs:SupplierFinanceArrangementsAxis
ird_fs:SupplierFinanceArrangementsMember

ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

ird_fs:TimingOfTransferOfGoodsOrServicesAxis
ird_fs:TimingOfTransferOfGoodsOrServicesMember

ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember

ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis
ird_fs:TypeOfMeasurementOfExpectedCreditLossesMember

ird_fs:TypesOfContractsAxis
ird_fs:TypesOfContractsMember

ird_fs:TypesOfCustomersAxis
ird_fs:TypesOfCustomersMember

ird_fs:TypesOfFinancialAssetsAxis
ird_fs:FinancialAssetsTypeMember

ird_fs:TypesOfFinancialLiabilitiesAxis
ird_fs:FinancialLiabilitiesTypeMember

ird_fs:TypesOfHedgesAxis
ird_fs:TypesOfHedgesMember

ird_fs:TypesOfInterestRatesAxis
ird_fs:InterestRateTypesMember

ird_fs:TypesOfInvestmentPropertyAxis
ird_fs:TypesOfInvestmentPropertyDomain

ird_fs:TypesOfRateregulatedActivitiesAxis
ird_fs:RateregulatedActivitiesMember

ird_fs:TypesOfRisksAxis
ird_fs:TypesOfRisksMember

ird_fs:TypesOfSharebasedPaymentArrangementsAxis
ird_fs:SharebasedPaymentArrangementsMember

ird_fs:UnconsolidatedStructuredEntitiesAxis
ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember

ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember

ird_fs:UnconsolidatedSubsidiariesAxis
ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember

ird_fs:UnobservableInputsAxis
ird_fs:UnobservableInputsMember

ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis
ird_fs:ValuationTechniquesMember

ird_fs:VoluntaryChangesInAccountingPolicyAxis
ird_fs:VoluntaryChangesInAccountingPolicyMember

ird_fs:YearsOfInsuranceClaimAxis
ird_fs:AllYearsOfInsuranceClaimMember

ird_fs_localised:AttributionOfExpensesByNatureToTheirFunctionAxis
ird_fs_localised:LineItemsByFunctionMember

ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

ird_fs_localised:CurrencyInWhichInformationIsDisplayedAxis
ird_fs_localised:FunctionalOrPresentationCurrencyMember

ird_fs_localised:InterestRateBenchmarksAxis
ird_fs_localised:InterestRateBenchmarksMember

ird_fs_localised:TypesOfAntidilutiveInstrumentsAxis
ird_fs_localised:AntidilutiveInstrumentsMember

ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember

ird_fs_localised:UnderlyingEquityInstrumentAndDepositaryReceiptsAxis
ird_fs_localised:UnderlyingEquityInstrumentMember

Back>
分類標準準則按定義連結庫內的表格(超立方)層級呈列

擴展連結角色 |
[310000] 綜合收益表，損益，按費用功能 |
[320000] 綜合收益表，損益，按費用性質 |
[610000] 權益變動表 |
[800200] 附註 - 收入和費用的分析 |
[810000] 附註 - 公司資料及符合香港財務報告準則的聲明 |
[810000a] 附註 - 公司資料及符合香港財務報告準則的聲明 - 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 |
[810000b] 附註 - 公司資料及符合香港財務報告準則的聲明 - 重新分類或列報變更的披露 |
[810000c] 附註 - 公司資料及符合香港財務報告準則的聲明 - 披露具有顯著風險導致重大調整的資產及負債 |
[810000d] 附註 - 公司資料及符合香港財務報告準則的聲明 - 附有契約條款的非流動負債的資訊披露 |
[811000] 附註 - 會計政策，會計估計和差誤的變動 |
[811000a] 附註 - 會計政策，會計估計和差誤的變動 - 披露初始應用的標準或詮釋 |
[811000b] 附註 - 會計政策，會計估計和差誤的變動 - 披露會計政策的自願變更 |
[811000c] 附註 - 會計政策，會計估計和差誤的變動 - 披露會計估計變更 |
[815000] 附註 - 報告期後事件 |
[817000] 附註 - 業務合併 |
[817000a] 附註 - 業務合併 - 披露在業務合併中與收購資產和承擔負債分開確認的交易 |
[817000b] 附註 - 業務合併 - 披露收購的應收帳款 |
[817000c] 附註 - 業務合併 - 披露在業務合併中的或有負債 |
[817000d] 附註 - 業務合併 - 披露商譽變化調節 |
[818000] 附註 - 關聯方 |
[818000a] 附註 - 關聯方 - 披露向獨立管理實體就關鍵管理人員服務支付的服務費金額 |
[819100a] 附註 - 首次採用 - 披露先前採取通用會計準則的比較資料 |
[819100b] 附註 - 首次採用 - 披露重新指定的金融資產和負債 |
[819100c] 附註 - 首次採用 - 披露以公平價值衡量的項目用作推定成本 |
[822100] 附註 - 物業、工業裝置及設備 |
[822100a] 附註 - 物業、工業裝置及設備 - 披露物業、機器及設備，包括使用權資產，變動的對帳 |
[822390a] 附註 - 金融工具 - 披露金融資產 |
[822390b] 附註 - 金融工具 - 金融負債的披露 |
[822390c] 附註 - 金融工具 - 披露沒有全數終止確認的已轉移金融資產 |
[822390d] 附註 - 金融工具 - 披露關於金融工具的詳細資訊 |
[822390e] 附註 - 金融工具 - 逾期或減損金融資產的披露 |
[822390f] 附註 - 金融工具 - 披露有關對沖的詳細資料 |
[822390g] 附註 - 金融工具 - 金融工具風險性質和程度的披露 |
[822390h] 附註 - 金融工具 - 繼續在已終止確認的金融資產參與的披露 |
[822390i] 附註 - 金融工具 - 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 |
[822390j] 附註 - 金融工具 - 非衍生金融負債到期分析的披露內容 |
[822390k] 附註 - 金融工具 - 對於衍生金融負債到期分析的披露內容 |
[822390l] 附註 - 金融工具 - 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 |
[822390m] 附註 - 金融工具 - 持有作流動性風險管理的金融資產到期日分析的披露 |
[822390n] 附註 - 金融工具 - 外部信貸評級的披露 |
[822390o] 附註 - 金融工具 - 內部信貸評級的披露 |
[822390p] 附註 - 金融工具 - 金融資產抵銷的披露 |
[822390q] 附註 - 金融工具 - 金融負債抵銷的披露 |
[822390r] 附註 - 金融工具 - 按利率類型分類的金融工具的資訊披露 |
[822390s] 附註 - 金融工具 - 披露對沖會計相關的風險管理策略 |
[822390t] 附註 - 金融工具 - 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 |
[822390u] 附註 - 金融工具 - 關於對沖工具的詳細資訊披露 |
[822390v] 附註 - 金融工具 - 披露有關被對沖項目的詳細信息 |
[822390w] 附註 - 金融工具 - 披露受對沖會計影響的綜合收益表的金額信息 |
[822390x] 附註 - 金融工具 - 披露有關指定經損益以公平價值衡量的信貸風險的信息 |
[822390y] 附註 - 金融工具 - 關於借貸的詳細資訊披露 |
[822390z] 附註 - 金融工具 - 金融資產重新分類的披露 |
[822390za] 附註 - 金融工具 - 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 |
[822390zb] 附註 - 金融工具 - 信貸風險的披露 |
[822390zc] 附註 - 金融工具 - 規定矩陣的披露 |
[822390zd] 附註 - 金融工具 - 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 |
[822390ze] 附註 - 金融工具 - 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 |
[822390zf] 附註 - 金融工具 - 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 |
[822390zg] 附註 - 金融工具 - 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 |
[822390zh] 附註 - 金融工具 - 尚未過渡至替代基準利率的金融工具的量化資訊披露 |
[822390zi] 附註 - 金融工具 - 披露受香港財務報告準則第17號對香港財務報告準則第9號修訂所影響的金融資產 |
[822390zj] 附註 - 金融工具 - 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債 |
[822390zk] 附註 - 金融工具 - 附有契約條款的非流動負債的資訊披露 |
[822390zl] 附註 - 金融工具 - 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 |
[822390zm] 附註 - 金融工具 - 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 |
[822390zn] 附註 - 金融工具 - 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 |
[822390zo] 附註 - 金融工具 - 披露受金融資產分類有關的應用指南修訂所影響的金融資產 |
[822390zp] 附註 - 金融工具 - 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 |
[823000] 附註 - 公平價值衡量 |
[823000a] 附註 - 公平價值衡量 - 負債的公平價值衡量的披露 |
[823000b] 附註 - 公平價值衡量 - 權益的公平價值衡量的披露 |
[823000c] 附註 - 公平價值衡量 - 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 |
[823000d] 附註 - 公平價值衡量 - 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 |
[823000e] 附註 - 公平價值衡量 - 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 |
[823000f] 附註 - 公平價值衡量 - 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 |
[823000g] 附註 - 公平價值衡量 - 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 |
[823000h] 附註 - 公平價值衡量 - 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 |
[823000i] 附註 - 公平價值衡量 - 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露，實體的自有權益工具 |
[823180] 附註 - 無形資產 |
[823180a] 附註 - 無形資產 - 無形資產和商譽變動對帳的披露 |
[823180b] 附註 - 無形資產 - 具無限可用年限的無形資產的披露 |
[823180c] 附註 - 無形資產 - 披露對實體很重要的無形資產 |
[824180] 附註 - 農業 |
[824180a] 附註 - 農業 - 有關生物資產的詳細資訊的披露 |
[824180b] 附註 - 農業 - 關於農產品的資訊的披露 |
[824500] 監管遞延帳戶 |
[824500a] 監管遞延帳戶 - 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 |
[825100] 附註 - 投資物業 |
[825480] 附註 - 獨立財務報表 |
[825480a] 附註 - 獨立財務報表 - 附屬公司的披露 |
[825480c] 附註 - 獨立財務報表 - 聯營公司的披露 |
[825700] 附註 - 在其它實體的利益 |
[825700a] 附註 - 在其它實體的利益 - 有關合併結構性實體的資訊披露 |
[825700b] 附註 - 在其它實體的利益 - 聯營公司的披露 |
[825700c] 附註 - 在其它實體的利益 - 聯合營運的披露 |
[825700d] 附註 - 在其它實體的利益 - 合營公司的披露 |
[825700e] 附註 - 在其它實體的利益 - 未綜合的結構性實體的披露 |
[825700f] 附註 - 在其它實體的利益 - 披露有關未綜合的附屬公司的資訊 [text] |
[825700g] 附註 - 在其它實體的利益 - 披露由投資實體控制而未綜合的結構性實體的資訊 |
[825900] 附註 - 持有待售的非流動資產和已終止業務 |
[827570a] 附註 - 其他準備、或有負債和或有資產 - 其他準備的披露 |
[827570b] 附註 - 其他準備、或有負債和或有資產 - 或有負債的披露 |
[831150] 附註 - 客戶合同的收入 |
[831150a] 附註 - 客戶合同的收入 - 履約義務的披露 |
[831150b] 附註 - 客戶合同的收入 - 披露分配至剩餘履約義務的交易價格 |
[831150c] 附註 - 客戶合同的收入 - 披露從取得或履行客戶合同的成本中確認的資產 |
[832410a] 附註 - 資產減值 - 減值虧損和減值虧損撥回的披露 |
[832410b] 附註 - 資產減值 - 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 |
[832410c] 附註 - 資產減值 - 現金產生單位的資訊披露 |
[832410d] 附註 - 資產減值 - 披露現金產生單位已確認或撥回的減值虧損 |
[832610a] 附註 - 租賃 - 使用權資產量化的資訊披露 |
[832610b] 附註 - 租賃 - 應收融資租賃款到期日分析的披露 |
[832610c] 附註 - 租賃 - 披露營運租賃付款期限分析 |
[832900] 附註 - 服務特許權安排 |
[834120a] 附註 - 以股份為基礎的支付安排 - 披露以股份為基礎的支付安排的條款和條件 |
[834120b] 附註 - 以股份為基礎的支付安排 - 披露未行使購股權的數目及加權平均剩餘合同年期 |
[834120c] 附註 - 以股份為基礎的支付安排 - 披露未行使購股權的行權價格範圍 |
[834480] 附註 - 僱員福利 |
[834480a] 附註 - 僱員福利 - 淨界定利益負債（資產）披露 |
[834480b] 附註 - 僱員福利 - 報銷權披露 |
[834480c] 附註 - 僱員福利 - 計劃資產的公平價值披露 |
[834480d] 附註 - 僱員福利 - 用於精算假設敏感度分析的披露內容 |
[835110] 附註 - 所得税 |
[836600] 附註 - 保險合同（香港財務報告準則第17號） |
[836600a] 附註 - 保險合同（香港財務報告準則第17號） - 保險合同組成部分變更的對帳的披露 |
[836600b] 附註 - 保險合同（香港財務報告準則第17號） - 保險收益分析的披露 |
[836600c] 附註 - 保險合同（香港財務報告準則第17號） - 初始確認保險合同的影響的披露 |
[836600d] 附註 - 保險合同（香港財務報告準則第17號） - 有關合約服務邊際預期識別計入損益的資訊披露 |
[836600e] 附註 - 保險合同（香港財務報告準則第17號） - 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 |
[836600f] 附註 - 保險合同（香港財務報告準則第17號） - 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 |
[836600g] 附註 - 保險合同（香港財務報告準則第17號） - 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 |
[836600h] 附註 - 保險合同（香港財務報告準則第17號） - 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 |
[836600i] 附註 - 保險合同（香港財務報告準則第17號） - 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 |
[836600j] 附註 - 保險合同（香港財務報告準則第17號） - 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 |
[836600k] 附註 - 保險合同（香港財務報告準則第17號） - 實際索賠與以前的估計相比的披露 |
[836600l] 附註 - 保險合同（香港財務報告準則第17號） - 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 |
[836600m] 附註 - 保險合同（香港財務報告準則第17號） - 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 |
[836600n] 附註 - 保險合同（香港財務報告準則第17號） - 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 |
[836600o] 附註 - 保險合同（香港財務報告準則第17號） - 關於預期終止確認保險獲取現金流資產的資訊披露 |
[838000] 附註 - 每股盈餘 |
[838000a] 附註 - 每股盈餘 - 預託證券的披露 |
[838000b] 附註 - 每股盈餘 - 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 |
[842000a] 附註 - 外匯匯率變動的影響 - 披露因貨幣不能兑換而受影響的資產和負債 |
[842000b] 附註 - 外匯匯率變動的影響 - 披露實體當貨幣不能兑換時面臨的風險 |
[842000c] 附註 - 外匯匯率變動的影響 - 披露關於外地業務的財務資訊摘要 |
[851100] 附註 - 現金流量表 |
[851100a] 附註 - 現金流量表 - 披露作為供應商融資安排的一部分的金融負債 |
[851100b] 附註 - 現金流量表 - 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 |
[861000] 附註 - 其它綜合收益的分析（按項目） |
[861200a] 附註 - 股本、儲備和其他權益 - 股本類別披露 |
[861200b] 附註 - 股本、儲備和其他權益 - 權益內儲備的披露 |
[871100a] 附註 - 經營分部 - 經營分部的披露 |
[871100b] 附註 - 經營分部 - 產品和服務的披露 |
[871100c] 附註 - 經營分部 - 地理區域的披露 |
[871100d] 附註 - 經營分部 - 主要客戶披露 |
[901000] Axis - 追溯應用和追溯重述 |
[901100] Axis - 偏離香港財務報告準則的要求 |
[901500] Axis - 創建日期 |
[903000] Axis - 持續營運和已終止業務 |
[904000] Axis - 分類為持有待售的資產和負債 |
[913000] Axis - 綜合及獨立的財務報表 |
[914000] Axis - 顯示資訊的貨幣 |
[915000] Axis - 於初始應用日期的累計影響 |
[990000] Axis - 預設 |

[310000] 綜合收益表，損益，按費用功能

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[320000] 綜合收益表，損益，按費用性質

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[610000] 權益變動表

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[800200] 附註 - 收入和費用的分析

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[810000] 附註 - 公司資料及符合香港財務報告準則的聲明

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[810000a] 附註 - 公司資料及符合香港財務報告準則的聲明 - 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額

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[810000b] 附註 - 公司資料及符合香港財務報告準則的聲明 - 重新分類或列報變更的披露

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[810000c] 附註 - 公司資料及符合香港財務報告準則的聲明 - 披露具有顯著風險導致重大調整的資產及負債

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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[810000d] 附註 - 公司資料及符合香港財務報告準則的聲明 - 附有契約條款的非流動負債的資訊披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:CarryingAmountOfNoncurrentLiabilitiesWithCovenants

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[811000] 附註 - 會計政策，會計估計和差誤的變動

ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:NewHKFRSsAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TitleOfNewHKFRS
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

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[811000a] 附註 - 會計政策，會計估計和差誤的變動 - 披露初始應用的標準或詮釋

ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:NoncurrentLiabilitiesWithCovenantsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:LeaseLiabilityInASaleAndLeasebackMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LackOfExchangeabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractsReferencingNaturedependentElectricityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DescriptionOfFactThatNewOrAmendedHKFRSStandardIsAppliedEarly

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[811000b] 附註 - 會計政策，會計估計和差誤的變動 - 披露會計政策的自願變更

ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:VoluntaryChangesInAccountingPolicyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:VoluntaryChangesInAccountingPolicyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

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[811000c] 附註 - 會計政策，會計估計和差誤的變動 - 披露會計估計變更

ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfChangesInAccountingEstimatesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:AccountingEstimatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AccountingEstimatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInAccountingEstimate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

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[815000] 附註 - 報告期後事件

ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:NonadjustingEventsAfterReportingPeriodAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:NonadjustingEventsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MajorBusinessCombinationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalOfMajorSubsidiaryMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnouncementOfPlanToDiscontinueOperationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MajorPurchasesOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ClassificationOfAssetsAsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherDisposalsOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpropriationOfMajorAssetsByGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DestructionOfMajorProductionPlantMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MajorOrdinaryShareTransactionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PotentialOrdinaryShareTransactionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommencementOfMajorLitigationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

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[817000] 附註 - 業務合併

ird_fs:DisclosureOfBusinessCombinationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfBusinessCombinationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BusinessCombinationsAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfBusinessCombinationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfAcquiree
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAcquiree
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateOfAcquisition2013
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PercentageOfVotingEquityInterestsAcquired
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashTransferred
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherTangibleOrIntangibleAssetsTransferred
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilitiesIncurred
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInterestsOfAcquirer
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NumberOfInstrumentsOrInterestsIssuedOrIssuable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MethodOfDeterminingFairValueOfInstrumentsOrInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndemnificationAssetsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InventoryRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsRecognisedAsOfAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodwillRecognisedAsOfAcquisitionDate
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueOfAcquiree
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossOfAcquiree
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueOfCombinedEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossOfCombinedEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInContingentConsiderationAssetLiability
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

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[817000a] 附註 - 業務合併 - 披露在業務合併中與收購資產和承擔負債分開確認的交易

ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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[817000b] 附註 - 業務合併 - 披露收購的應收帳款

ird_fs:DisclosureOfAcquiredReceivablesAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfAcquiredReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansAcquiredInBusinessCombinationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAcquiredReceivablesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfAcquiredReceivables
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossContractualAmountsReceivableForAcquiredReceivables
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

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[817000c] 附註 - 業務合併 - 披露在業務合併中的或有負債

ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BusinessCombinationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForBusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WarrantyContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RestructuringContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LegalProceedingsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OnerousContractsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesOfJointVentureMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ItemsOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ItemsOfContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination

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[817000d] 附註 - 業務合併 - 披露商譽變化調節

ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BusinessCombinationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForBusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossCarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfChangesInGoodwillAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInGoodwillAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalRecognitionGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Goodwill

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[818000] 附註 - 關聯方

ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable
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arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForRelatedPartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RelatedPartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ParentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:JointControlOrSignificantInfluenceMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:JointVenturesWhereEntityIsVenturerMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:KeyManagementPersonnelOfEntityOrParentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherRelatedPartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTransactionsWithRelatedParty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfRelatedPartyRelationship
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RelatedPartyTransactionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PurchasesOfGoodsRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueFromSaleOfGoodsRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ServicesReceivedRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueFromRenderingOfServicesRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LeasesAsLessorRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LeasesAsLesseeRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsPayableRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsReceivableRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OutstandingCommitmentsMadeByEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

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[818000a] 附註 - 關聯方 - 披露向獨立管理實體就關鍵管理人員服務支付的服務費金額

ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SeparateManagementEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SeparateManagementEntitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

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[819100a] 附註 - 首次採用 - 披露先前採取通用會計準則的比較資料

ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:HKFRSsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PreviousGAAPMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EffectOfTransitionToHKFRSsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Equity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLoss

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[819100b] 附註 - 首次採用 - 披露重新指定的金融資產和負債

ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RedesignationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RedesignatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PreviousGAAPMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RedesignatedAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss

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[819100c] 附註 - 首次採用 - 披露以公平價值衡量的項目用作推定成本

ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FairValueAsDeemedCostAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PreviousGAAPMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetFairValueUsedAsDeemedCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentPropertyFairValueUsedAsDeemedCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetFairValueUsedAsDeemedCost

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[822100] 附註 - 物業、工業裝置及設備

ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfPropertyPlantAndEquipmentTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:PropertyPlantAndEquipmentMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LandMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BuildingsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MachineryMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:VehiclesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShipsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AircraftMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FixturesAndFittingsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OfficeEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComputerEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommunicationAndNetworkEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetworkInfrastructureMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BearerPlantsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OilAndGasAssetsMember
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MeasurementBasesPropertyPlantAndEquipment
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DepreciationRatePropertyPlantAndEquipment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentRevaluationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantAndEquipmentRevaluationSurplus
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

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[822100a] 附註 - 物業、工業裝置及設備 - 披露物業、機器及設備，包括使用權資產，變動的對帳

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets

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[822390a] 附註 - 金融工具 - 披露金融資產

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[822390b] 附註 - 金融工具 - 金融負債的披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtFairValue

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[822390c] 附註 - 金融工具 - 披露沒有全數終止確認的已轉移金融資產

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[822390d] 附註 - 金融工具 - 披露關於金融工具的詳細資訊

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LeaseReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialInstrumentsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumExposureToCreditRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied

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[822390e] 附註 - 金融工具 - 逾期或減損金融資產的披露

ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradingSecuritiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OptionContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FuturesContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ImpairmentOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsPastDueButNotImpairedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsImpairedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossCarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:PastDueStatusAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:PastDueStatusMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

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[822390f] 附註 - 金融工具 - 披露有關對沖的詳細資料

ird_fs:DisclosureOfHedgeAccountingAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfHedgeAccountingTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfHedgesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashFlowHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfHedgeAccountingLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypeOfHedge
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfRisksBeingHedged

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[822390g] 附註 - 金融工具 - 金融工具風險性質和程度的披露

ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExposureToRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MethodsUsedToMeasureRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInExposureToRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInMethodsUsedToMeasureRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SummaryQuantitativeDataAboutEntitysExposureToRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConcentrationsOfRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowManagementDeterminesConcentrations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSharedCharacteristicForConcentration
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskExposureAssociatedWithInstrumentsSharingCharacteristic
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalInformationAboutEntityExposureToRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SensitivityAnalysisForEachTypeOfMarketRisk

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[822390h] 附註 - 金融工具 - 繼續在已終止確認的金融資產參與的披露

ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfInstrumentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WrittenPutOptionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PurchasedCallOptionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GuaranteesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfTransferMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SecuritiesLendingMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FactoringOfReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SecuritisationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumExposureToLossFromContinuingInvolvement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutHowMaximumExposureToLossIsDetermined
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationWhenGreatestTransferActivityTookPlace
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProceedsFromTransferActivity

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[822390i] 附註 - 金融工具 - 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容

ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneMonthMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfInstrumentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WrittenPutOptionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PurchasedCallOptionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GuaranteesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfTransferMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SecuritiesLendingMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FactoringOfReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SecuritisationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets

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[822390j] 附註 - 金融工具 - 非衍生金融負債到期分析的披露內容

ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneMonthMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossLeaseLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BankBorrowingsUndiscountedCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeAndOtherPayablesUndiscountedCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BondsIssuedUndiscountedCashFlows

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[822390k] 附註 - 金融工具 - 對於衍生金融負債到期分析的披露內容

ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneMonthMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossLoanCommitments

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[822390l] 附註 - 金融工具 - 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值

ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

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[822390m] 附註 - 金融工具 - 持有作流動性風險管理的金融資產到期日分析的披露

ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneMonthMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsHeldForManagingLiquidityRisk

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[822390n] 附註 - 金融工具 - 外部信貸評級的披露

ird_fs:DisclosureOfExternalCreditExposuresAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfExternalCreditExposuresTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ExternalCreditGradesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForExternalCreditGradesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExternalCreditGradesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradingSecuritiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OptionContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FuturesContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfExternalCreditExposuresLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditExposure

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[822390o] 附註 - 金融工具 - 內部信貸評級的披露

ird_fs:DisclosureOfInternalCreditExposuresAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInternalCreditExposuresTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InternalCreditGradesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForInternalCreditGradesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InternalCreditGradesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradingSecuritiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OptionContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FuturesContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInternalCreditExposuresLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditExposure

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[822390p] 附註 - 金融工具 - 金融資產抵銷的披露

ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsTypeMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CounterpartiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CounterpartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndividuallyInsignificantCounterpartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

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[822390q] 附註 - 金融工具 - 金融負債抵銷的披露

ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfFinancialLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialLiabilitiesTypeMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CounterpartiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CounterpartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndividuallyInsignificantCounterpartiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

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[822390r] 附註 - 金融工具 - 按利率類型分類的金融工具的資訊披露

ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfInterestRatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InterestRateTypesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FloatingInterestRateMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FixedInterestRateMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilities

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[822390s] 附註 - 金融工具 - 披露對沖會計相關的風險管理策略

ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes

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[822390t] 附註 - 金融工具 - 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息

ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:HedgingInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:HedgingInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NominalAmountOfHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AveragePriceOfHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AverageRateOfHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

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[822390u] 附註 - 金融工具 - 關於對沖工具的詳細資訊披露

ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfHedgesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashFlowHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:HedgingInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:HedgingInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgingInstrumentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgingInstrumentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NominalAmountOfHedgingInstrument

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[822390v] 附註 - 金融工具 - 披露有關被對沖項目的詳細信息

ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfHedgesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashFlowHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:HedgedItemsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:HedgedItemsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgedItemAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgedItemLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReserveOfCashFlowHedgesContinuingHedges
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReserveOfExchangeDifferencesOnTranslationContinuingHedges
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

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[822390w] 附註 - 金融工具 - 披露受對沖會計影響的綜合收益表的金額信息

ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommodityPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrepaymentRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ResidualValueRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskDiversificationEffectMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfHedgesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashFlowHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnHedgeIneffectivenessAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnHedgeIneffectiveness
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesOnCashFlowHedgesNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions

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[822390x] 附註 - 金融工具 - 披露有關指定經損益以公平價值衡量的信貸風險的信息

ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInCreditDerivativeNominalAmount
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditDerivativeNominalAmount
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInFairValueOfCreditDerivativeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInCreditDerivativeFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditDerivativeFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

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[822390y] 附註 - 金融工具 - 關於借貸的詳細資訊披露

ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BorrowingsByNameAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:BorrowingsByNameMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfInterestRatesAxis
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Borrowings
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotionalAmount
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsInterestRate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsInterestRateBasis
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsAdjustmentToInterestRateBasis
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsMaturity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BorrowingsOriginalCurrency

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[822390z] 附註 - 金融工具 - 金融資產重新分類的披露

ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

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[822390za] 附註 - 金融工具 - 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋

ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

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[822390zb] 附註 - 金融工具 - 信貸風險的披露

ird_fs:DisclosureOfCreditRiskExposureAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfCreditRiskExposureLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

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[822390zc] 附註 - 金融工具 - 規定矩陣的披露

ird_fs:DisclosureOfProvisionMatrixAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpectedCreditLossRate

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[822390zd] 附註 - 金融工具 - 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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[822390ze] 附註 - 金融工具 - 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債

ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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[822390zf] 附註 - 金融工具 - 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FuturesContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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[822390zg] 附註 - 金融工具 - 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容

ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialLiabilitiesAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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[822390zh] 附註 - 金融工具 - 尚未過渡至替代基準利率的金融工具的量化資訊披露

ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_localised:InterestRateBenchmarksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:InterestRateBenchmarksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

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[822390zi] 附註 - 金融工具 - 披露受香港財務報告準則第17號對香港財務報告準則第9號修訂所影響的金融資產

ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradingSecuritiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OptionContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FuturesContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17ClassificationImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountAfterApplyingAmendments

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[822390zj] 附註 - 金融工具 - 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債

ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17ClassificationImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9MadeByHKFRS17ButAreNoLongerSoDesignated
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9MadeByHKFRS17

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[822390zk] 附註 - 金融工具 - 附有契約條款的非流動負債的資訊披露

ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:CarryingAmountOfNoncurrentLiabilitiesWithCovenants

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[822390zl] 附註 - 金融工具 - 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露

ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonForUsingPresentationAlternative
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsHeldAtEndOfReportingPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsDerecognisedDuringPeriod

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[822390zm] 附註 - 金融工具 - 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊

ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FinancialAssetsWithContingentFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsWithContingentFeaturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MortgagesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CorporateLoansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LoansToGovernmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradeReceivablesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfContingentEvent
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount

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[822390zn] 附註 - 金融工具 - 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊

ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialLiabilitiesWithContingentFeaturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfContingentEvent
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost

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[822390zo] 附註 - 金融工具 - 披露受金融資產分類有關的應用指南修訂所影響的金融資產

ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumerLoansMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencySwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateSwapContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ForwardContractMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInvestmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments

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[822390zp] 附註 - 金融工具 - 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量

ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanThreeMonthsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
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[823000] 附註 - 公平價值衡量

ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

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[823000a] 附註 - 公平價值衡量 - 負債的公平價值衡量的披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

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[823000b] 附註 - 公平價值衡量 - 權益的公平價值衡量的披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

Back>
[823000c] 附註 - 公平價值衡量 - 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露

ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedMeasurementMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TradingEquitySecuritiesMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsensusPricingMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueMultipleMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConstantPrepaymentRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProbabilityOfDefaultMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RentMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CapitalisationRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditSpreadMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SignificantUnobservableInputAssets

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[823000d] 附註 - 公平價值衡量 - 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露

ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RecurringFairValueMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NonrecurringFairValueMeasurementMember
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:LiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesMember
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ValuationTechniquesMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketComparablePricesMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CostApproachMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncomeApproachMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountedCashFlowMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OptionPricingModelMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MultiperiodExcessEarningsMethodMember
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arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:UnobservableInputsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueMultipleMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConstantPrepaymentRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProbabilityOfDefaultMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RentMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CapitalisationRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditSpreadMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SignificantUnobservableInputLiabilities

Back>
[823000e] 附註 - 公平價值衡量 - 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露

ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RecurringFairValueMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NonrecurringFairValueMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysOwnEquityInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:UnobservableInputsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:UnobservableInputsMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueMultipleMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConstantPrepaymentRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProbabilityOfDefaultMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RentMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CapitalisationRateMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditSpreadMeasurementInputMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SignificantUnobservableInputEntitysOwnEquityInstruments

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[823000f] 附註 - 公平價值衡量 - 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債

ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

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[823000g] 附註 - 公平價值衡量 - 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露

ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract
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[823000h] 附註 - 公平價值衡量 - 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露

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[823000i] 附註 - 公平價值衡量 - 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露，實體的自有權益工具

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

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[823180] 附註 - 無形資產

ird_fs:DisclosureOfIntangibleAssetsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevaluationOfIntangibleAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsOtherThanGoodwillRevaluationSurplus

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[823180a] 附註 - 無形資產 - 無形資產和商譽變動對帳的披露

ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill
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[823180b] 附註 - 無形資產 - 具無限可用年限的無形資產的披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

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[823180c] 附註 - 無形資產 - 披露對實體很重要的無形資產

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019

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[824180] 附註 - 農業

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseDueToHarvestBiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInBiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BiologicalAssets

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[824180a] 附註 - 農業 - 有關生物資產的詳細資訊的披露

ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BiologicalAssetsByGroupAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:BiologicalAssetsGroupMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LivingAnimalsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PlantsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BiologicalAssetsByTypeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:BiologicalAssetsTypeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsumableBiologicalAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BearerBiologicalAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:BiologicalAssetsByAgeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:BiologicalAssetsAgeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MatureBiologicalAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImmatureBiologicalAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AreaOfLandUsedForAgriculture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NumberOfLivingAnimals

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[824180b] 附註 - 農業 - 關於農產品的資訊的披露

ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:AgriculturalProduceByGroupAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AgriculturalProduceGroupMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OutputOfAgriculturalProduce

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[824500] 監管遞延帳戶

ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRateregulatedActivitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RateregulatedActivitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ElectricityDistributionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GasDistributionMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfIdentityOfRateRegulators
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StatementThatRateRegulatorIsRelatedParty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfHowRateRegulatorIsRelated
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

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[824500a] 監管遞延帳戶 - 與監管遞延帳戶餘額相關的已確認金額的資訊的披露

ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRateregulatedActivitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RateregulatedActivitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ElectricityDistributionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GasDistributionMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RegulatoryDeferralAccountBalancesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RegulatoryDeferralAccountBalancesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RegulatoryDeferralAccountDebitBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RegulatoryDeferralAccountCreditBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

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[825100] 附註 - 投資物業

ird_fs:DisclosureOfInvestmentPropertyAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInvestmentPropertyTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedMeasurementMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AtCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueModelMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AtFairValueMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GrossCarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedDepreciationAndAmortisationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AccumulatedImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfInvestmentPropertyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfInvestmentPropertyDomain
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentPropertyCompletedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentPropertyUnderConstructionOrDevelopmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInvestmentPropertyLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInInvestmentPropertyAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsInvestmentPropertyAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsFromAcquisitionsInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DepreciationInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalsInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInInvestmentProperty
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentProperty

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[825480] 附註 - 獨立財務報表

ird_fs:DisclosureOfJointVenturesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfJointVenturesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:JointVenturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForJointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:JointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfJointVenturesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingRightsHeldInJointVenture

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[825480a] 附註 - 獨立財務報表 - 附屬公司的披露

ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SignificantInvestmentsInSubsidiariesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForSubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingPowerHeldInSubsidiary

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[825480c] 附註 - 獨立財務報表 - 聯營公司的披露

ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SignificantInvestmentsInAssociatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOrResidenceOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingPowerHeldInAssociate

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[825700] 附註 - 在其它實體的利益

ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SignificantInvestmentsInSubsidiariesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForSubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SubsidiariesWithMaterialNoncontrollingInterestsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingRightsHeldByNoncontrollingInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossAttributableToNoncontrollingInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncontrollingInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DividendsPaidToNoncontrollingInterests
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

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[825700a] 附註 - 在其它實體的利益 - 有關合併結構性實體的資訊披露

ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ConsolidatedStructuredEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ConsolidatedStructuredEntitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity

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[825700b] 附註 - 在其它實體的利益 - 聯營公司的披露

ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SignificantInvestmentsInAssociatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregatedIndividuallyImmaterialAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOrResidenceOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingPowerHeldInAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DividendsReceived
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnrecognisedShareOfLossesOfAssociates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors

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[825700c] 附註 - 在其它實體的利益 - 聯合營運的披露

ird_fs:DisclosureOfJointOperationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfJointOperationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:JointOperationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForJointOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:JointOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfJointOperationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfJointOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfJointOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOfJointOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInJointOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingRightsHeldInJointOperation

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[825700d] 附註 - 在其它實體的利益 - 合營公司的披露

ird_fs:DisclosureOfJointVenturesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfJointVenturesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:JointVenturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForJointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:JointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfJointVenturesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingRightsHeldInJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DividendsReceived
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashAndCashEquivalents
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherCurrentFinancialLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherNoncurrentFinancialLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DepreciationAndAmortisationExpense
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueFromInterest
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestExpense
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncomeTaxExpenseContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnrecognisedShareOfLossesOfJointVentures
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CommitmentsInRelationToJointVentures
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers

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[825700e] 附註 - 在其它實體的利益 - 未綜合的結構性實體的披露

ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:UnconsolidatedStructuredEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnconsolidatedStructuredEntitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SecuritisationVehiclesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetbackedFinancingsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentFundsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncomeFromStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumExposureToLossFromInterestsInStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LossesIncurredInRelationToInterestsInStructuredEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

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[825700f] 附註 - 在其它實體的利益 - 披露有關未綜合的附屬公司的資訊 [text]

ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:UnconsolidatedSubsidiariesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnconsolidatedSubsidiariesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NameOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfOwnershipInterestInSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProportionOfVotingPowerHeldInSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

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[825700g] 附註 - 在其它實體的利益 - 披露由投資實體控制而未綜合的結構性實體的資訊

ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

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[825900] 附註 - 持有待售的非流動資產和已終止業務

ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContinuingAndDiscontinuedOperationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ContinuingOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscontinuedOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossBeforeTax
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperations

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[827570a] 附註 - 其他準備、或有負債和或有資產 - 其他準備的披露

ird_fs:DisclosureOfOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfOtherProvisionsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfProvisionsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:OtherProvisionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WarrantyProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RestructuringProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LegalProceedingsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RefundsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OnerousContractsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherEnvironmentRelatedProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionForCreditCommitmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionForTaxesOtherThanIncomeTaxMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MiscellaneousOtherProvisionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfOtherProvisionsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalProvisionsOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NewProvisionsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionalProvisionsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProvisionUsedOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UnusedProvisionReversedOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfObligationOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExpectedReimbursementOtherProvisions

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[827570b] 附註 - 其他準備、或有負債和或有資產 - 或有負債的披露

ird_fs:DisclosureOfContingentLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfContingentLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WarrantyContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RestructuringContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LegalProceedingsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OnerousContractsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherEnvironmentRelatedContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TaxContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilityForGuaranteesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilitiesOfJointVentureMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfContingentLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfObligationContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatedFinancialEffectOfContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

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[831150] 附註 - 客戶合同的收入

ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ProductsAndServicesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ProductsAndServicesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:GeographicalAreasAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:GeographicalAreasMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MarketsOfCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:MarketsOfCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GovernmentCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NongovernmentCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FixedpriceContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TimeandmaterialsContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ContractDurationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ContractDurationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShorttermContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LongtermContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TimingOfTransferOfGoodsOrServicesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TimingOfTransferOfGoodsOrServicesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodsOrServicesTransferredAtPointInTimeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodsOrServicesTransferredOverTimeMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SalesChannelsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SalesChannelsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodsSoldDirectlyToConsumersMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodsSoldThroughIntermediariesMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportableSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AllOtherSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RevenueFromContractsWithCustomers

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[831150a] 附註 - 客戶合同的收入 - 履約義務的披露

ird_fs:DisclosureOfPerformanceObligationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfPerformanceObligationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:PerformanceObligationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:PerformanceObligationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PerformanceObligationsSatisfiedOverTimeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PerformanceObligationsSatisfiedAtPointInTimeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfPerformanceObligationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

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[831150b] 附註 - 客戶合同的收入 - 披露分配至剩餘履約義務的交易價格

ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations

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[831150c] 附註 - 客戶合同的收入 - 披露從取得或履行客戶合同的成本中確認的資產

ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CostsToObtainContractsWithCustomersMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PrecontractCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SetupCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

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[832410a] 附註 - 資產減值 - 減值虧損和減值虧損撥回的披露

ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsOtherThanGoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplorationAndEvaluationAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentsAccountedForUsingEquityMethodMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherImpairedAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome

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[832410b] 附註 - 資產減值 - 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊

ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfNatureOfIndividualAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCashgeneratingUnit
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RecoverableAmountOfAssetOrCashgeneratingUnit
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

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[832410c] 附註 - 資產減值 - 現金產生單位的資訊披露

ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Goodwill
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsWithIndefiniteUsefulLife
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfValueAssignedToKeyAssumption
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

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[832410d] 附註 - 資產減值 - 披露現金產生單位已確認或撥回的減值虧損

ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyPlantEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IntangibleAssetsOtherThanGoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplorationAndEvaluationAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentsAccountedForUsingEquityMethodMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherImpairedAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportableSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLoss

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[832610a] 附註 - 租賃 - 使用權資產量化的資訊披露

ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInRightofuseAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsToRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DepreciationRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInProfitOrLossRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughTransfersRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesRightofuseAssets
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalsRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RetirementsRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalsAndRetirementsRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EffectiveDateOfRevaluationRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetsRevaluedAssetsAtCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetsRevaluationSurplus
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

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[832610b] 附註 - 租賃 - 應收融資租賃款到期日分析的披露

ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived

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[832610c] 附註 - 租賃 - 披露營運租賃付款期限分析

ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:UndiscountedOperatingLeasePaymentsToBeReceived

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[832900] 附註 - 服務特許權安排

ird_fs:DisclosureOfServiceConcessionArrangementsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfServiceConcessionArrangementsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfServiceConcessionArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangesInServiceConcessionArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified

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[834120a] 附註 - 以股份為基礎的支付安排 - 披露以股份為基礎的支付安排的條款和條件

ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DateOfGrantOfSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement

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[834120b] 附註 - 以股份為基礎的支付安排 - 披露未行使購股權的數目及加權平均剩餘合同年期

ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

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[834120c] 附註 - 以股份為基礎的支付安排 - 披露未行使購股權的行權價格範圍

ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExercisePriceOfOutstandingShareOptions2019

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[834480] 附註 - 僱員福利

ird_fs:DisclosureOfDefinedBenefitPlansAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfDiscountRates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfMedicalCostTrendRates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfMortalityRates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfRetirementAge2019
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherMaterialActuarialAssumptions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimateOfContributionsExpectedToBePaidToPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageDurationOfDefinedBenefitObligation2019
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

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[834480a] 附註 - 僱員福利 - 淨界定利益負債（資產）披露

ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MultiemployerDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StateDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:GeographicalAreasAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:GeographicalAreasMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CharacteristicsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RegulatoryEnvironmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RegulatoryEnvironmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportableSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyUnfundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:NetDefinedBenefitLiabilityAssetAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:NetDefinedBenefitLiabilityAssetMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PresentValueOfDefinedBenefitObligationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PlanAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EffectOfAssetCeilingMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PastServiceCostNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PaymentsFromPlanNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilityAssetOfDefinedBenefitPlans

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[834480b] 附註 - 僱員福利 - 報銷權披露

ird_fs:DisclosureOfReimbursementRightsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfReimbursementRightsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MultiemployerDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StateDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:GeographicalAreasAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:GeographicalAreasMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CharacteristicsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RegulatoryEnvironmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RegulatoryEnvironmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportableSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyUnfundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReimbursementRightsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInReimbursementRightsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestIncomeReimbursementRights
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnRemeasurementOfReimbursementRightsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReturnOnReimbursementRights
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:GainLossOnRemeasurementOfReimbursementRights
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PaymentsInRespectOfSettlementsReimbursementRights
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInReimbursementRightsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReimbursementRightsAtFairValue

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[834480c] 附註 - 僱員福利 - 計劃資產的公平價值披露

ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFairValueOfPlanAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MultiemployerDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StateDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:GeographicalAreasAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:GeographicalAreasMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:CharacteristicsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RegulatoryEnvironmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RegulatoryEnvironmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportableSegmentsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyUnfundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:LevelsOfFairValueHierarchyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AllLevelsOfFairValueHierarchyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Level1OfFairValueHierarchyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Level2And3OfFairValueHierarchyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PropertyAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InvestmentFundsAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:StructuredDebtAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherAssetsAmountContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PlanAssetsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ClassesOfPlanAssetsFairValuePercentageAmountsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:RealEstatePercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DerivativesPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:InvestmentFundsPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:StructuredDebtPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:OtherAssetsPercentageContributedToFairValueOfPlanAssets

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[834480d] 附註 - 僱員福利 - 用於精算假設敏感度分析的披露內容

ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DefinedBenefitPlansAxis
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[835110] 附註 - 所得税

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[836600] 附註 - 保險合同（香港財務報告準則第17號）

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[836600a] 附註 - 保險合同（香港財務報告準則第17號） - 保險合同組成部分變更的對帳的披露

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[836600b] 附註 - 保險合同（香港財務報告準則第17號） - 保險收益分析的披露

ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract
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arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InsuranceContractsMember2017
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:InsuranceRevenueOtherAmounts
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRevenue

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[836600c] 附註 - 保險合同（香港財務報告準則第17號） - 初始確認保險合同的影響的披露

ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DisaggregationOfInsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DisaggregationOfInsuranceContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsIssuedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReinsuranceContractsHeldMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InsuranceContractsByComponentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InsuranceContractsByComponentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RiskAdjustmentForNonfinancialRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualServiceMarginMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InsuranceContractsMember2017
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

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[836600d] 附註 - 保險合同（香港財務報告準則第17號） - 有關合約服務邊際預期識別計入損益的資訊披露

ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DisaggregationOfInsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DisaggregationOfInsuranceContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsIssuedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReinsuranceContractsHeldMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InsuranceContractsMember2017
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ContractualServiceMargin

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[836600e] 附註 - 保險合同（香港財務報告準則第17號） - 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露

ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RestatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLoss

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[836600f] 附註 - 保險合同（香港財務報告準則第17號） - 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法

ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InputToMethodUsedToMeasureContractsWithinScopeOfHKFRS17

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[836600g] 附註 - 保險合同（香港財務報告準則第17號） - 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露

ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RangesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BottomOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TopOfRangeMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

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[836600h] 附註 - 保險合同（香港財務報告準則第17號） - 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質

ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17

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[836600i] 附註 - 保險合同（香港財務報告準則第17號） - 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊

ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ConcentrationsOfRiskAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ConcentrationsOfRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

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[836600j] 附註 - 保險合同（香港財務報告準則第17號） - 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析

ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CreditRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiquidityRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MarketRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrencyRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InterestRateRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherPriceRiskMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:RiskExposuresAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RiskExposuresMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

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[836600k] 附註 - 保險合同（香港財務報告準則第17號） - 實際索賠與以前的估計相比的披露

ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:YearsOfInsuranceClaimAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AllYearsOfInsuranceClaimMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OneYearBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TwoYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ThreeYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FourYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FiveYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SixYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SevenYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EightYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NineYearsBeforeReportingYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfHKFRS17

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[836600l] 附註 - 保險合同（香港財務報告準則第17號） - 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露

ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DisaggregationOfInsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DisaggregationOfInsuranceContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsIssuedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReinsuranceContractsHeldMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets

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[836600m] 附註 - 保險合同（香港財務報告準則第17號） - 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析

ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:DisaggregationOfInsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DisaggregationOfInsuranceContractsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:InsuranceContractsIssuedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReinsuranceContractsHeldMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities

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[836600n] 附註 - 保險合同（香港財務報告準則第17號） - 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露

ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated

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[836600o] 附註 - 保險合同（香港財務報告準則第17號） - 關於預期終止確認保險獲取現金流資產的資訊披露

ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:AssetsForInsuranceAcquisitionCashFlows

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[838000] 附註 - 每股盈餘

ird_fs_localised:EarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:EarningsPerShareTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfOrdinarySharesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfOrdinarySharesDomain
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:EarningsPerShareLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShareFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShare
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShare
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdjustedWeightedAverageShares

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[838000a] 附註 - 每股盈餘 - 預託證券的披露

ird_fs_localised:DisclosureOfDepositaryReceiptsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfDepositaryReceiptsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_localised:UnderlyingEquityInstrumentAndDepositaryReceiptsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:UnderlyingEquityInstrumentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:AllTypesOfDepositaryReceiptsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ClassesOfOrdinarySharesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ClassesOfOrdinarySharesDomain
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:NumberOfSharesRepresentedByOneDepositaryReceipt
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShareFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:BasicEarningsLossPerShare
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutedEarningsLossPerShare
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:WeightedAverageShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AdjustedWeightedAverageShares

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[838000b] 附註 - 每股盈餘 - 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露

ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_localised:TypesOfAntidilutiveInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:AntidilutiveInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ConvertibleInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ShareOptionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:ContingentlyIssuableSharesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:RestrictedShareUnitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:WarrantsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:OtherAntidilutiveInstrumentsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented

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[842000a] 附註 - 外匯匯率變動的影響 - 披露因貨幣不能兑換而受影響的資產和負債

ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:AssetsAndLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AssetsAndLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

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[842000b] 附註 - 外匯匯率變動的影響 - 披露實體當貨幣不能兑換時面臨的風險

ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CarryingAmountOfAssetsExposedToRisk
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CarryingAmountOfLiabilitiesExposedToRisk

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[842000c] 附註 - 外匯匯率變動的影響 - 披露關於外地業務的財務資訊摘要

ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:CurrentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromContinuingOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLossFromDiscontinuedOperations
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ProfitLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:OtherComprehensiveIncome
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ComprehensiveIncome

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[851100] 附註 - 現金流量表

ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:LiabilitiesArisingFromFinancingActivitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LongtermBorrowingsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ShorttermBorrowingsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LeaseLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:LiabilitiesArisingFromFinancingActivities

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[851100a] 附註 - 現金流量表 - 披露作為供應商融資安排的一部分的金融負債

ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs:SupplierFinanceArrangementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:SupplierFinanceArrangementsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialLiabilities

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[851100b] 附註 - 現金流量表 - 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍

ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements

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[861000] 附註 - 其它綜合收益的分析（按項目）

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[861200a] 附註 - 股本、儲備和其他權益 - 股本類別披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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[861200b] 附註 - 股本、儲備和其他權益 - 權益內儲備的披露

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[871100a] 附註 - 經營分部 - 經營分部的披露

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[871100b] 附註 - 經營分部 - 產品和服務的披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:Revenue

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[871100c] 附註 - 經營分部 - 地理區域的披露

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[871100d] 附註 - 經營分部 - 主要客戶披露

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:PercentageOfEntitysRevenue

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[901000] Axis - 追溯應用和追溯重述

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arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember

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[901100] Axis - 偏離香港財務報告準則的要求

ird_fs:DepartureFromRequirementOfHKFRSAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:RestatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:ReportedIfInComplianceWithRequirementOfHKFRSMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:IncreaseDecreaseDueToDepartureFromRequirementOfHKFRSMember

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[901500] Axis - 創建日期

ird_fs:CreationDateAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:DefaultFinancialStatementsDateMember

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[903000] Axis - 持續營運和已終止業務

ird_fs:ContinuingAndDiscontinuedOperationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ContinuingOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AggregateContinuingAndDiscontinuedOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DiscontinuedOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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[904000] Axis - 分類為持有待售的資產和負債

ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:NoncurrentAssetsHeldForSaleMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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[913000] Axis - 綜合及獨立的財務報表

ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs:ConsolidatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs:SeparateMember

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[914000] Axis - 顯示資訊的貨幣

ird_fs_localised:CurrencyInWhichInformationIsDisplayedAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:FunctionalOrPresentationCurrencyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:CurrencyInWhichSupplementaryInformationIsDisplayedMember

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[915000] Axis - 於初始應用日期的累計影響

ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsCumulativeEffectAtDateOfInitialApplicationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_localised:OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

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[990000] Axis - 預設

ird_fs:AccountingEstimatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AccountingEstimatesMember

ird_fs:ActuarialAssumptionsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ActuarialAssumptionsMember

ird_fs:AgriculturalProduceByGroupAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AgriculturalProduceGroupMember

ird_fs:AssetsAndLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AssetsAndLiabilitiesMember

ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

ird_fs:BiologicalAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:BiologicalAssetsMember

ird_fs:BiologicalAssetsByAgeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:BiologicalAssetsAgeMember

ird_fs:BiologicalAssetsByGroupAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:BiologicalAssetsGroupMember

ird_fs:BiologicalAssetsByTypeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:BiologicalAssetsTypeMember

ird_fs:BorrowingsByNameAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:BorrowingsByNameMember

ird_fs:BusinessCombinationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForBusinessCombinationsMember

ird_fs:CapitalRequirementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CapitalRequirementsMember

ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CarryingAmountMember

ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

ird_fs:CategoriesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialAssetsCategoryMember

ird_fs:CategoriesOfFinancialLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialLiabilitiesCategoryMember

ird_fs:CategoriesOfRelatedPartiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForRelatedPartiesMember

ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CharacteristicsOfDefinedBenefitPlansMember

ird_fs:ClassesOfAcquiredReceivablesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfAcquiredReceivablesMember

ird_fs:ClassesOfAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfAssetsMember

ird_fs:ClassesOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ContingentLiabilitiesMember

ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysOwnEquityInstrumentsMember

ird_fs:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialAssetsMember

ird_fs:ClassesOfFinancialInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfFinancialInstrumentsMember

ird_fs:ClassesOfFinancialLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialLiabilitiesMember

ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:IntangibleAssetsAndGoodwillMember

ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain

ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember

ird_fs:ClassesOfLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:LiabilitiesMember

ird_fs:ClassesOfOrdinarySharesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfOrdinarySharesDomain

ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:PropertyPlantAndEquipmentMember

ird_fs:ClassesOfProvisionsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:OtherProvisionsMember

ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember

ird_fs:ClassesOfShareCapitalAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ClassesOfShareCapitalMember

ird_fs:ComponentsOfEquityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EquityMember

ird_fs:ConcentrationsOfRiskAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ConcentrationsOfRiskMember

ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ConsolidatedMember

ird_fs:ConsolidatedStructuredEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember

ird_fs:ContinuingAndDiscontinuedOperationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ContinuingOperationsMember

ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfInstrumentMember

ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfTransferMember

ird_fs:ContractDurationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ContractDurationMember

ird_fs:CounterpartiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CounterpartiesMember

ird_fs:CreationDateAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:DefaultFinancialStatementsDateMember

ird_fs:CreditImpairmentOfFinancialInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:CreditImpairmentOfFinancialInstrumentsMember

ird_fs:DefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:DefinedBenefitPlansMember

ird_fs:DepartureFromRequirementOfHKFRSAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RestatedMember

ird_fs:DisaggregationOfInsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:DisaggregationOfInsuranceContractsMember

ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RestatedMember

ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EventsOfReclassificationOfFinancialAssetsMember

ird_fs:ExternalCreditGradesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForExternalCreditGradesMember

ird_fs:FairValueAsDeemedCostAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AggregateOfFairValuesMember

ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

ird_fs:FinancialAssetsWithContingentFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialAssetsWithContingentFeaturesMember

ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:HKFRSsMember

ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialLiabilitiesWithContingentFeaturesMember

ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember

ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FundingArrangementsOfDefinedBenefitPlansMember

ird_fs:GeographicalAreasAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:GeographicalAreasMember

ird_fs:HedgedItemsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:HedgedItemsMember

ird_fs:HedgingInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:HedgingInstrumentsMember

ird_fs:ImpairmentOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember

ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForCashgeneratingUnitsMember

ird_fs:InitiallyAppliedHKFRSsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InitiallyAppliedHKFRSsMember

ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member

ird_fs:InsuranceContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InsuranceContractsMember2017

ird_fs:InsuranceContractsByComponentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InsuranceContractsByComponentsMember

ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember

ird_fs:IntangibleAssetsMaterialToEntityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:IntangibleAssetsMaterialToEntityMember

ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeMember

ird_fs:InternalCreditGradesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForInternalCreditGradesMember

ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain

ird_fs:ItemsOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ItemsOfContingentLiabilitiesMember

ird_fs:JointOperationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForJointOperationsMember

ird_fs:JointVenturesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForJointVenturesMember

ird_fs:LevelsOfFairValueHierarchyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AllLevelsOfFairValueHierarchyMember

ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:LiabilitiesArisingFromFinancingActivitiesMember

ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember

ird_fs:MajorCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:MajorCustomersMember

ird_fs:MarketsOfCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:MarketsOfCustomersMember

ird_fs:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AggregatedTimeBandsMember

ird_fs:MeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AggregatedMeasurementMember

ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember

ird_fs:MethodsOfGenerationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:MethodsOfGenerationMember

ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member

ird_fs:NetDefinedBenefitLiabilityAssetAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:NetDefinedBenefitLiabilityAssetMember

ird_fs:NewHKFRSsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:NewHKFRSsMember

ird_fs:NonadjustingEventsAfterReportingPeriodAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:NonadjustingEventsMember

ird_fs:PastDueStatusAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:PastDueStatusMember

ird_fs:PerformanceObligationsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:PerformanceObligationsMember

ird_fs:ProbabilityOfDefaultAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForProbabilityOfDefaultMember

ird_fs:ProductsAndServicesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ProductsAndServicesMember

ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember

ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsMember

ird_fs:RangeAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RangesMember

ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RangesOfExercisePricesForOutstandingShareOptionsMember

ird_fs:ReclassifiedItemsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ReclassifiedItemsMember

ird_fs:RedesignationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RedesignatedMember

ird_fs:RegulatoryDeferralAccountBalancesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RegulatoryDeferralAccountBalancesMember

ird_fs:RegulatoryEnvironmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RegulatoryEnvironmentsMember

ird_fs:ReservesWithinEquityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ReservesWithinEquityDomain

ird_fs:RetrospectiveApplicationAndRetrospectiveRestatementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RestatedMember

ird_fs:RiskExposuresAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RiskExposuresMember

ird_fs:SalesChannelsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:SalesChannelsMember

ird_fs:SegmentConsolidationItemsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForSegmentConsolidationItemsMember

ird_fs:SegmentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:SegmentsMember

ird_fs:SeparateManagementEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:SeparateManagementEntitiesMember

ird_fs:ServiceConcessionArrangementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ServiceConcessionArrangementsMember

ird_fs:SignificantInvestmentsInAssociatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForAssociatesMember

ird_fs:SignificantInvestmentsInSubsidiariesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForSubsidiariesMember

ird_fs:SupplierFinanceArrangementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:SupplierFinanceArrangementsMember

ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

ird_fs:TimingOfTransferOfGoodsOrServicesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TimingOfTransferOfGoodsOrServicesMember

ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember

ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypeOfMeasurementOfExpectedCreditLossesMember

ird_fs:TypesOfContractsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfContractsMember

ird_fs:TypesOfCustomersAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfCustomersMember

ird_fs:TypesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialAssetsTypeMember

ird_fs:TypesOfFinancialLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:FinancialLiabilitiesTypeMember

ird_fs:TypesOfHedgesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfHedgesMember

ird_fs:TypesOfInterestRatesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:InterestRateTypesMember

ird_fs:TypesOfInvestmentPropertyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfInvestmentPropertyDomain

ird_fs:TypesOfRateregulatedActivitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:RateregulatedActivitiesMember

ird_fs:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:TypesOfRisksMember

ird_fs:TypesOfSharebasedPaymentArrangementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:SharebasedPaymentArrangementsMember

ird_fs:UnconsolidatedStructuredEntitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember

ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember

ird_fs:UnconsolidatedSubsidiariesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember

ird_fs:UnobservableInputsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:UnobservableInputsMember

ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:ValuationTechniquesMember

ird_fs:VoluntaryChangesInAccountingPolicyAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:VoluntaryChangesInAccountingPolicyMember

ird_fs:YearsOfInsuranceClaimAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs:AllYearsOfInsuranceClaimMember

ird_fs_localised:AttributionOfExpensesByNatureToTheirFunctionAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:LineItemsByFunctionMember

ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

ird_fs_localised:CurrencyInWhichInformationIsDisplayedAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:FunctionalOrPresentationCurrencyMember

ird_fs_localised:InterestRateBenchmarksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:InterestRateBenchmarksMember

ird_fs_localised:TypesOfAntidilutiveInstrumentsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:AntidilutiveInstrumentsMember

ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember

ird_fs_localised:UnderlyingEquityInstrumentAndDepositaryReceiptsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_localised:UnderlyingEquityInstrumentMember

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分類標準準則按計算連結庫內的計算驗證規則層級呈列

擴展連結角色 |
[210000] 財務狀況表，流動/非流動 |
[220000] 財務狀況表，流動性順序 |
[310000] 綜合收益表，損益，按費用功能 |
[320000] 綜合收益表，損益，按費用性質 |
[410000] 綜合收益表，除税後的其他綜合收益組成部分 |
[420000] 綜合收益表，税前的其他綜合收益組成部分 |
[510000] 現金流量表，直接法 |
[520000] 現金流量表，間接法 |
[610000] 權益變動表 |
[710000] 可用於福利的淨資產變動表 |
[800100] 附註 - 資產，負債和權益的子分類 |
[800100a] 附註 - 資產，負債和權益的子分類 |
[800200] 附註 - 收入和費用的分析 |
[800300] 附註 - 現金流量表，額外披露 |
[817000] 附註 - 業務合併 |
[822100] 附註 - 物業、工業裝置及設備 |
[822100a] 附註 - 物業、工業裝置及設備 - 披露物業、機器及設備，包括使用權資產，變動的對帳 |
[822390] 附註 - 金融工具 |
[823000] 附註 - 公平價值衡量 |
[823180] 附註 - 無形資產 |
[823180a] 附註 - 無形資產 - 無形資產和商譽變動對帳的披露 |
[824180] 附註 - 農業 |
[824500] 監管遞延帳戶 |
[825100] 附註 - 投資物業 |
[825900] 附註 - 持有待售的非流動資產和已終止業務 |
[827570] 附註 - 其他準備、或有負債和或有資產 |
[831150] 附註 - 客戶合同的收入 |
[832610] 附註 - 租賃 |
[832610a] 附註 - 租賃 - 使用權資產量化的資訊披露 |
[834120] 附註 - 以股份為基礎的支付安排 |
[834120a] 附註 - 以股份為基礎的支付安排 - 披露以股份為基礎的支付安排的條款和條件 |
[834480] 附註 - 僱員福利 |
[834480b] 附註 - 僱員福利 - 報銷權披露 |
[835110] 附註 - 所得税 |
[835110a] 附註 - 所得税 - 來自持續營運的收益所得税費用 |
[835110b] 附註 - 所得税 - 遞延税項負債增加（減少） |
[836200] 附註 - 借貸費用 |
[836600] 附註 - 保險合同（香港財務報告準則第17號） |
[836600a] 附註 - 保險合同（香港財務報告準則第17號） - 保險合同組成部分變更的對帳的披露 |
[838000] 附註 - 每股盈餘 |
[838000a] 附註 - 每股盈餘 - 預託證券的披露 |
[838000b] 附註 - 每股盈餘 - 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 |
[842000] 附註 - 外匯匯率變動的影響 |
[851100] 附註 - 現金流量表 |
[861200] 附註 - 股本、儲備和其他權益 |
[880000] 附註 - 附加資訊 |

[210000] 財務狀況表，流動/非流動

ird_fs:Assets
Weight:1.0 ird_fs:NoncurrentAssets
Weight:1.0 ird_fs:PropertyPlantAndEquipment
Weight:1.0 ird_fs:InvestmentProperty
Weight:1.0 ird_fs:Goodwill
Weight:1.0 ird_fs:IntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs:InvestmentAccountedForUsingEquityMethod
Weight:1.0 ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
Weight:1.0 ird_fs:NoncurrentBiologicalAssets
Weight:1.0 ird_fs:NoncurrentReceivables
Weight:1.0 ird_fs:NoncurrentInventories
Weight:1.0 ird_fs:DeferredTaxAssets
Weight:1.0 ird_fs:CurrentTaxAssetsNoncurrent
Weight:1.0 ird_fs:OtherNoncurrentFinancialAssets
Weight:1.0 ird_fs:OtherNoncurrentNonfinancialAssets
Weight:1.0 ird_fs:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Weight:1.0 ird_fs:CurrentAssets
Weight:1.0 ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
Weight:1.0 ird_fs:Inventories
Weight:1.0 ird_fs:TradeAndOtherCurrentReceivables
Weight:1.0 ird_fs:CurrentTaxAssetsCurrent
Weight:1.0 ird_fs:CurrentBiologicalAssets
Weight:1.0 ird_fs:OtherCurrentFinancialAssets
Weight:1.0 ird_fs:OtherCurrentNonfinancialAssets
Weight:1.0 ird_fs:CashAndCashEquivalents
Weight:1.0 ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Weight:1.0 ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

ird_fs:EquityAndLiabilities
Weight:1.0 ird_fs:Equity
Weight:1.0 ird_fs:EquityAttributableToOwnersOfParent
Weight:1.0 ird_fs:IssuedCapital
Weight:1.0 ird_fs:RetainedEarnings
Weight:1.0 ird_fs:SharePremium
Weight:-1.0 ird_fs:TreasuryShares
Weight:1.0 ird_fs:OtherEquityInterest
Weight:1.0 ird_fs_localised:OtherReserves
Weight:1.0 ird_fs:NoncontrollingInterests
Weight:1.0 ird_fs:Liabilities
Weight:1.0 ird_fs:NoncurrentLiabilities
Weight:1.0 ird_fs:NoncurrentProvisions
Weight:1.0 ird_fs:NoncurrentProvisionsForEmployeeBenefits
Weight:1.0 ird_fs:OtherLongtermProvisions
Weight:1.0 ird_fs:NoncurrentPayables
Weight:1.0 ird_fs:DeferredTaxLiabilities
Weight:1.0 ird_fs:CurrentTaxLiabilitiesNoncurrent
Weight:1.0 ird_fs:OtherNoncurrentFinancialLiabilities
Weight:1.0 ird_fs:OtherNoncurrentNonfinancialLiabilities
Weight:1.0 ird_fs:CurrentLiabilities
Weight:1.0 ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
Weight:1.0 ird_fs:CurrentProvisions
Weight:1.0 ird_fs:CurrentProvisionsForEmployeeBenefits
Weight:1.0 ird_fs:OtherShorttermProvisions
Weight:1.0 ird_fs:TradeAndOtherCurrentPayables
Weight:1.0 ird_fs:CurrentTaxLiabilitiesCurrent
Weight:1.0 ird_fs:OtherCurrentFinancialLiabilities
Weight:1.0 ird_fs:OtherCurrentNonfinancialLiabilities
Weight:1.0 ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

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[220000] 財務狀況表，流動性順序

ird_fs:Assets
Weight:1.0 ird_fs:PropertyPlantAndEquipment
Weight:1.0 ird_fs:InvestmentProperty
Weight:1.0 ird_fs:Goodwill
Weight:1.0 ird_fs:IntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs:OtherFinancialAssets
Weight:1.0 ird_fs:OtherNonfinancialAssets
Weight:1.0 ird_fs:InsuranceContractsIssuedThatAreAssets
Weight:1.0 ird_fs:ReinsuranceContractsHeldThatAreAssets
Weight:1.0 ird_fs:InvestmentAccountedForUsingEquityMethod
Weight:1.0 ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
Weight:1.0 ird_fs:BiologicalAssets
Weight:1.0 ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
Weight:1.0 ird_fs:InventoriesTotal
Weight:1.0 ird_fs:CurrentTaxAssets
Weight:1.0 ird_fs:DeferredTaxAssets
Weight:1.0 ird_fs:TradeAndOtherReceivables
Weight:1.0 ird_fs:CashAndCashEquivalents
Weight:1.0 ird_fs:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

ird_fs:EquityAndLiabilities
Weight:1.0 ird_fs:Equity
Weight:1.0 ird_fs:EquityAttributableToOwnersOfParent
Weight:1.0 ird_fs:IssuedCapital
Weight:1.0 ird_fs:RetainedEarnings
Weight:1.0 ird_fs:SharePremium
Weight:-1.0 ird_fs:TreasuryShares
Weight:1.0 ird_fs:OtherEquityInterest
Weight:1.0 ird_fs_localised:OtherReserves
Weight:1.0 ird_fs:NoncontrollingInterests
Weight:1.0 ird_fs:Liabilities
Weight:1.0 ird_fs:TradeAndOtherPayables
Weight:1.0 ird_fs:Provisions
Weight:1.0 ird_fs:ProvisionsForEmployeeBenefits
Weight:1.0 ird_fs:OtherProvisions
Weight:1.0 ird_fs:OtherFinancialLiabilities
Weight:1.0 ird_fs:OtherNonfinancialLiabilities
Weight:1.0 ird_fs:InsuranceContractsIssuedThatAreLiabilities
Weight:1.0 ird_fs:ReinsuranceContractsHeldThatAreLiabilities
Weight:1.0 ird_fs:CurrentTaxLiabilities
Weight:1.0 ird_fs:DeferredTaxLiabilities
Weight:1.0 ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

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[310000] 綜合收益表，損益，按費用功能

ird_fs:BasicEarningsLossPerShare
Weight:1.0 ird_fs:BasicEarningsLossPerShareFromContinuingOperations
Weight:1.0 ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations

ird_fs:DilutedEarningsLossPerShare
Weight:1.0 ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
Weight:1.0 ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations

ird_fs:ProfitLoss
Weight:1.0 ird_fs:ProfitLossFromContinuingOperations
Weight:1.0 ird_fs:ProfitLossBeforeTax
Weight:1.0 ird_fs:ProfitLossFromOperatingActivities
Weight:1.0 ird_fs:GrossProfit
Weight:1.0 ird_fs:Revenue
Weight:-1.0 ird_fs:CostOfSales
Weight:1.0 ird_fs:OtherIncome
Weight:-1.0 ird_fs:DistributionCosts
Weight:-1.0 ird_fs:AdministrativeExpense
Weight:-1.0 ird_fs:OtherExpenseByFunction
Weight:1.0 ird_fs:OtherGainsLosses
Weight:-1.0 ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
Weight:1.0 ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
Weight:1.0 ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
Weight:1.0 ird_fs:GainsLossesOnNetMonetaryPosition
Weight:1.0 ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Weight:1.0 ird_fs:FinanceIncome
Weight:-1.0 ird_fs:FinanceCosts
Weight:-1.0 ird_fs:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithHKFRS9
Weight:1.0 ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
Weight:1.0 ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
Weight:1.0 ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Weight:1.0 ird_fs:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
Weight:1.0 ird_fs:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
Weight:1.0 ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
Weight:1.0 ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
Weight:-1.0 ird_fs:IncomeTaxExpenseContinuingOperations
Weight:1.0 ird_fs:ProfitLossFromDiscontinuedOperations

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[320000] 綜合收益表，損益，按費用性質

ird_fs:BasicEarningsLossPerShare
Weight:1.0 ird_fs:BasicEarningsLossPerShareFromContinuingOperations
Weight:1.0 ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations

ird_fs:DilutedEarningsLossPerShare
Weight:1.0 ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
Weight:1.0 ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations

ird_fs:ProfitLoss
Weight:1.0 ird_fs:ProfitLossFromContinuingOperations
Weight:1.0 ird_fs:ProfitLossBeforeTax
Weight:1.0 ird_fs:ProfitLossFromOperatingActivities
Weight:1.0 ird_fs:Revenue
Weight:1.0 ird_fs:OtherIncome
Weight:-1.0 ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Weight:1.0 ird_fs:OtherWorkPerformedByEntityAndCapitalised
Weight:-1.0 ird_fs:RawMaterialsAndConsumablesUsed
Weight:-1.0 ird_fs:EmployeeBenefitsExpense
Weight:-1.0 ird_fs:DepreciationAndAmortisationExpense
Weight:-1.0 ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Weight:-1.0 ird_fs:OtherExpenseByNature
Weight:1.0 ird_fs:OtherGainsLosses
Weight:-1.0 ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
Weight:1.0 ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
Weight:1.0 ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
Weight:1.0 ird_fs:GainsLossesOnNetMonetaryPosition
Weight:1.0 ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Weight:1.0 ird_fs:FinanceIncome
Weight:-1.0 ird_fs:FinanceCosts
Weight:-1.0 ird_fs:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithHKFRS9
Weight:1.0 ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
Weight:1.0 ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
Weight:1.0 ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Weight:1.0 ird_fs:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
Weight:1.0 ird_fs:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
Weight:1.0 ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
Weight:1.0 ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
Weight:-1.0 ird_fs:IncomeTaxExpenseContinuingOperations
Weight:1.0 ird_fs:ProfitLossFromDiscontinuedOperations

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[410000] 綜合收益表，除税後的其他綜合收益組成部分

ird_fs:ComprehensiveIncome
Weight:1.0 ird_fs:ProfitLoss
Weight:1.0 ird_fs:OtherComprehensiveIncome
Weight:1.0 ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Weight:1.0 ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
Weight:1.0 ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Weight:1.0 ird_fs:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets
Weight:1.0 ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Weight:1.0 ird_fs:GainsLossesOnCashFlowHedgesNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Weight:-1.0 ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
Weight:1.0 ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Weight:1.0 ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
Weight:-1.0 ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
Weight:1.0 ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
Weight:1.0 ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
Weight:1.0 ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax

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[420000] 綜合收益表，税前的其他綜合收益組成部分

ird_fs:ComprehensiveIncome
Weight:1.0 ird_fs:ProfitLoss
Weight:1.0 ird_fs:OtherComprehensiveIncome
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Weight:1.0 ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
Weight:1.0 ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Weight:1.0 ird_fs:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets
Weight:1.0 ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Weight:1.0 ird_fs:GainsLossesOnCashFlowHedgesBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Weight:-1.0 ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
Weight:1.0 ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads
Weight:1.0 ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
Weight:1.0 ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Weight:1.0 ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
Weight:-1.0 ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
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[510000] 現金流量表，直接法

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[520000] 現金流量表，間接法

ird_fs:IncreaseDecreaseInCashAndCashEquivalents
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Weight:1.0 ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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[610000] 權益變動表

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[710000] 可用於福利的淨資產變動表

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Weight:1.0 ird_fs:TransfersFromToOtherRetirementBenefitPlans

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[800100] 附註 - 資產，負債和權益的子分類

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[800100a] 附註 - 資產，負債和權益的子分類

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[800200] 附註 - 收入和費用的分析

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[800300] 附註 - 現金流量表，額外披露

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[817000] 附註 - 業務合併

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[822100] 附註 - 物業、工業裝置及設備

ird_fs:ChangesInPropertyPlantAndEquipment
Weight:1.0 ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
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Weight:-1.0 ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

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[822100a] 附註 - 物業、工業裝置及設備 - 披露物業、機器及設備，包括使用權資產，變動的對帳

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Weight:-1.0 ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets

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[822390] 附註 - 金融工具

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ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
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[823000] 附註 - 公平價值衡量

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Weight:1.0 ird_fs:TransfersIntoLevel3OfFairValueHierarchyLiabilities
Weight:-1.0 ird_fs:TransfersOutOfLevel3OfFairValueHierarchyLiabilities

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[823180] 附註 - 無形資產

ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
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Weight:-1.0 ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

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[823180a] 附註 - 無形資產 - 無形資產和商譽變動對帳的披露

ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill
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Weight:-1.0 ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill

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[824180] 附註 - 農業

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Weight:-1.0 ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

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[824500] 監管遞延帳戶

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Weight:1.0 ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

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[825100] 附註 - 投資物業

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Weight:1.0 ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

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[825900] 附註 - 持有待售的非流動資產和已終止業務

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[827570] 附註 - 其他準備、或有負債和或有資產

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[831150] 附註 - 客戶合同的收入

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[832610] 附註 - 租賃

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[832610a] 附註 - 租賃 - 使用權資產量化的資訊披露

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[834120] 附註 - 以股份為基礎的支付安排

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[834120a] 附註 - 以股份為基礎的支付安排 - 披露以股份為基礎的支付安排的條款和條件

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[834480] 附註 - 僱員福利

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[834480b] 附註 - 僱員福利 - 報銷權披露

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[835110] 附註 - 所得税

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[835110a] 附註 - 所得税 - 來自持續營運的收益所得税費用

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[835110b] 附註 - 所得税 - 遞延税項負債增加（減少）

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[836200] 附註 - 借貸費用

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[836600] 附註 - 保險合同（香港財務報告準則第17號）

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[836600a] 附註 - 保險合同（香港財務報告準則第17號） - 保險合同組成部分變更的對帳的披露

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[838000] 附註 - 每股盈餘

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[838000a] 附註 - 每股盈餘 - 預託證券的披露

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Weight:1.0 ird_fs_localised:IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares

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[838000b] 附註 - 每股盈餘 - 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露

ird_fs:AdjustedWeightedAverageShares
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[842000] 附註 - 外匯匯率變動的影響

ird_fs:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
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[851100] 附註 - 現金流量表

ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
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Weight:1.0 ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

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[861200] 附註 - 股本、儲備和其他權益

ird_fs:NumberOfSharesIssued
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[880000] 附註 - 附加資訊

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ird_fs:CapitalCommitments
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税務局財務報表分類標準準則內元素的詳細資料

英文標準標籤 | 繁體中文標準標籤 | 元素名稱
12-month expected credit losses [member] | 12個月預期信貸損失 [member] | ird_fs:TwelvemonthExpectedCreditLossesMember
Abnormally large changes in asset prices or foreign exchange rates [member] | 資產價格或匯率異常巨大的變化 [member] | ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Accounting estimates [axis] | 會計估計 [axis] | ird_fs:AccountingEstimatesAxis
Accounting estimates [member] | 會計估計 [member] | ird_fs:AccountingEstimatesMember
Accounting profit | 會計利潤 | ird_fs:AccountingProfit
Accruals | 應計 | ird_fs:Accruals
Accruals and deferred income including contract liabilities | 應計及遞延收入包括合同負債 | ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilities
Accruals and deferred income including contract liabilities [abstract] | 應計及遞延收入包括合同負債 [abstract] | ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract
Accruals classified as current | 歸類為流動的應計 | ird_fs:AccrualsClassifiedAsCurrent
Accruals classified as non-current | 歸類為非流動的應計 | ird_fs:AccrualsClassifiedAsNoncurrent
Accrued income including contract assets | 包括合同資產的應計收入 | ird_fs_localised:AccruedIncomeIncludingContractAssets
Accrued income including contract assets [abstract] | 包括合同資產的應計收入 [abstract] | ird_fs_localised:AccruedIncomeIncludingContractAssetsAbstract
Accrued income other than contract assets | 合同資產以外的應計收入 | ird_fs_localised:AccruedIncomeOtherThanContractAssets
Accumulated depreciation and amortisation [member] | 累計折舊和攤銷 [member] | ird_fs:AccumulatedDepreciationAndAmortisationMember
Accumulated depreciation, amortisation and impairment [member] | 累計折舊、攤銷及減值 [member] | ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets | 計入帳面價值的被對沖項目累計公平價值對沖調整，資產 | ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities | 計入帳面價值的被對沖項目累計公平價值對沖調整，負債 | ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets | 財務狀況表列示剩餘的、不再針對對沖收益和虧損進行調整的被對沖項目的累計公平價值對沖調整，資產 | ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities | 財務狀況表列示剩餘的、不再針對對沖收益和虧損進行調整的被對沖項目的累計公平價值對沖調整，負債 | ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities
Accumulated impairment [member] | 累計減值 [member] | ird_fs:AccumulatedImpairmentMember
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | 累計增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值 | ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值累計增加（減少） | ird_fs:AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | 累計增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動 | ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | 累計增加（減少）金融負債的公平價值，歸因於負債信貸風險的變動 | ird_fs:AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets | 金融資產信貸風險變動導致貸款或應收帳款的公平價值累計增加（減少） | ird_fs:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets
Accumulated other comprehensive income | 累計其他綜合收益 | ird_fs:AccumulatedOtherComprehensiveIncome
Accumulated other comprehensive income [abstract] | 累計其他綜合收益 [abstract] | ird_fs_localised:AccumulatedOtherComprehensiveIncomeAbstract
Accumulated other comprehensive income [member] | 累計其他綜合收益 [member] | ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date | 收購方在收購日之前持有的被收購方股權在收購日的公平價值 | ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
Acquisition-date fair value of total consideration transferred [abstract] | 收購日總對價轉移的公平價值 [abstract] | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本金額 | ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為開支金額 | ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Acquisitions through business combinations, biological assets | 通過業務合併獲得的生物資產 | ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Acquisitions through business combinations, intangible assets and goodwill | 通過業務合併取得，無形資產及商譽 | ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Acquisitions through business combinations, intangible assets other than goodwill | 通過業務合併而取得商譽以外的無形資產的增加 | ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Acquisitions through business combinations, investment property | 通過業務合併取得，投資物業 | ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Acquisitions through business combinations, other provisions | 通過業務合併取得，其他準備 | ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions
Acquisitions through business combinations, property, plant and equipment | 通過業務合併而取得的物業、工業裝置及設備 | ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Acquisitions through business combinations, property, plant and equipment including right-of-use assets | 通過業務合併而取得的物業、工業裝置及設備，包括使用權資產 | ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Acquisitions through business combinations, right-of-use assets | 通過業務合併而取得的使用權資產 | ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
Actual claims that arise from contracts within scope of HKFRS 17 | 香港財務報告準則第17號範圍內合同產生的實際的索賠 | ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Actuarial assumption of discount rates | 折現率的精算假設 | ird_fs:ActuarialAssumptionOfDiscountRates
Actuarial assumption of discount rates [member] | 精算假設的折現率 [member] | ird_fs:ActuarialAssumptionOfDiscountRatesMember
Actuarial assumption of expected rates of inflation | 精算假設的預期通貨膨脹率 | ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation
Actuarial assumption of expected rates of inflation [member] | 精算假設的預期通貨膨脹率 [member] | ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember
Actuarial assumption of expected rates of pension increases | 精算假設的養老金增長預期率 | ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
Actuarial assumption of expected rates of pension increases [member] | 精算假設的養老金增長預期率 [member] | ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
Actuarial assumption of expected rates of salary increases | 精算假設的加薪期望收益率 | ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Actuarial assumption of expected rates of salary increases [member] | 精算假設的加薪期望收益率 [member] | ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
Actuarial assumption of life expectancy after retirement | 精算假設退休後的預期年期 | ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
Actuarial assumption of life expectancy after retirement [member] | 精算假設退休後的預期年期 [member] | ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
Actuarial assumption of medical cost trend rates | 精算假設的醫療費用趨勢率 | ird_fs:ActuarialAssumptionOfMedicalCostTrendRates
Actuarial assumption of medical cost trend rates [member] | 精算假設的醫療費用趨勢率 [member] | ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember
Actuarial assumption of mortality rates | 精算假設的死亡率 | ird_fs:ActuarialAssumptionOfMortalityRates
Actuarial assumption of mortality rates [member] | 精算假設的死亡率 [member] | ird_fs:ActuarialAssumptionOfMortalityRatesMember
Actuarial assumption of retirement age | 精算假設退休年齡 | ird_fs:ActuarialAssumptionOfRetirementAge2019
Actuarial assumption of retirement age [member] | 精算假設退休年齡 [member] | ird_fs:ActuarialAssumptionOfRetirementAgeMember
Actuarial assumptions [axis] | 精算假設 [axis] | ird_fs:ActuarialAssumptionsAxis
Actuarial assumptions [member] | 精算假設 [member] | ird_fs:ActuarialAssumptionsMember
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans | 從人口假設的變化所產生的精算收益（虧損），税前，界定利益計劃 | ird_fs_localised:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans | 從人口假設的變化所產生的精算收益（虧損），除税後，界定利益計劃 | ird_fs_localised:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans | 精算收益（虧損）從財務假設的變化，税前，界定利益計劃所產生的 | ird_fs_localised:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans | 從財務假設的變化所產生的精算收益（虧損），除税後，界定利益計劃 | ird_fs_localised:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans | 從經驗調整所產生的精算收益（虧損），税前，界定利益計劃 | ird_fs_localised:ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans | 從經驗調整所產生的精算收益（虧損），除税後，界定利益計劃 | ird_fs_localised:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans
Actuarial present value of promised retirement benefits | 承諾退休福利的精算現值 | ird_fs:ActuarialPresentValueOfPromisedRetirementBenefits
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets | 在損益表中確認的額外撥備，金融資產信貸損失撥備帳戶 | ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | 額外披露在收購日確認為每個主要類別取得的資產和承擔的負債金額 [abstract] | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Additional disclosures related to regulatory deferral accounts [abstract] | 與監管遞延帳戶相關的額外披露 [abstract] | ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract
Additional information [abstract] | 附加資訊 [abstract] | ird_fs:AdditionalInformationAbstract
Additional information about entity exposure to risk | 關於實體風險的更多資訊 | ird_fs:AdditionalInformationAboutEntityExposureToRisk
Additional information about insurance contracts [text block] | 有關保險合同的附加資訊 [text block] | ird_fs:AdditionalInformationAboutInsuranceContractsExplanatory
Additional information about nature and financial effect of business combination | 有關業務合併的性質和財務影響的額外資訊 | ird_fs:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination
Additional information about nature of and changes in risks associated with interests in structured entities [text block] | 有關與結構性實體權益相關的風險的變動及性質的額外資訊 [text block] | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
Additional information about share-based payment arrangements [text block] | 有關以股份為基礎的支付安排的其他資訊 [text block] | ird_fs:AdditionalInformationAboutSharebasedPaymentArrangements
Additional liabilities, contingent liabilities recognised in business combination | 額外負債，確認在業務合併中的或有負債 | ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Additional liabilities, contingent liabilities recognised in business combination [abstract] | 額外負債，確認在業務合併中的或有負債 [abstract] | ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Additional paid-in capital | 資本公積 | ird_fs:AdditionalPaidinCapital
Additional paid-in capital [member] | 資本公積 [member] | ird_fs:AdditionalPaidinCapitalMember
Additional provisions, other provisions | 附加準備，其他準備 | ird_fs:AdditionalProvisionsOtherProvisions
Additional provisions, other provisions [abstract] | 附加準備，其他準備 [abstract] | ird_fs:AdditionalProvisionsOtherProvisionsAbstract
Additional recognition, goodwill | 額外商譽確認 | ird_fs:AdditionalRecognitionGoodwill
Additions from acquisitions, investment property | 因收購而增加，投資物業 | ird_fs:AdditionsFromAcquisitionsInvestmentProperty
Additions from purchases, biological assets | 從購買增加，生物資產 | ird_fs:AdditionsFromPurchasesBiologicalAssets
Additions from subsequent expenditure recognised as asset, biological assets | 從後續支出確認為資產的增加，生物資產 | ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
Additions from subsequent expenditure recognised as asset, investment property | 後續支出確認為資產的增加，投資物業 | ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
Additions other than through business combinations, biological assets | 非通過業務合併取得的生物資產增加 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Additions other than through business combinations, biological assets [abstract] | 通過公司合併以外方式的增加，生物資產 [abstract] | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract
Additions other than through business combinations, intangible assets other than goodwill | 不是通過業務合併而取得商譽以外的無形資產的增加 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Additions other than through business combinations, investment property | 業務合併以外的增加，投資物業 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Additions other than through business combinations, property, plant and equipment | 非通過業務合併而增加的物業、工業裝置及設備 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Additions other than through business combinations, property, plant and equipment including right-of-use assets | 非通過業務合併而增加的物業、工業裝置及設備，包括使用權資產 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Additions other than through business combinations, right-of-use assets | 非通過業務合併而增加的使用權資產 | ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | 除金融工具、遞延税項資產、界定福利凈資產和保險合同項下產生的權利以外的非流動資產的增加 | ird_fs:AdditionsToNoncurrentAssets
Additions to right-of-use assets | 添置使用權資產 | ird_fs:AdditionsToRightofuseAssets
Additions, investment property [abstract] | 增加，投資物業 [abstract] | ird_fs:AdditionsInvestmentPropertyAbstract
Address of entity's registered office | 實體的註冊辦事處地址 | ird_fs:AddressOfRegisteredOfficeOfEntity
Address where consolidated financial statements are obtainable | 可取得合併財務報表的地址 | ird_fs:AddressWhereConsolidatedFinancialStatementsAreObtainable
Adjustment to mid-market consensus price, measurement input [member] | 調整中端市場共識價格，衡量輸入 [member] | ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
Adjustment to profit (loss) for preference share dividends | 優先股股利利潤（虧損）的調整 | ird_fs:AdjustmentToProfitLossForPreferenceShareDividends
Adjustments for amortisation expense | 攤銷費用調整 | ird_fs:AdjustmentsForAmortisationExpense
Adjustments for current tax of prior periods | 前期的當期税項調整 | ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod
Adjustments for decrease (increase) in accrued income including contract assets | 包括合同資產在內的應計收入減少（增加）的調整 | ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets
Adjustments for decrease (increase) in accrued income including contract assets [abstract] | 包括合同資產在內的應計收入減少（增加）的調整 [abstract] | ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract
Adjustments for decrease (increase) in accrued income other than contract assets | 合同資產以外的應計收入減少（增加）調整 | ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets
Adjustments for decrease (increase) in biological assets | 生物資產的減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInBiologicalAssets
Adjustments for decrease (increase) in contract assets | 合同資產減少（增加）調整 | ird_fs_localised:AdjustmentsForDecreaseIncreaseInContractAssets
Adjustments for decrease (increase) in debt instruments held | 持有的債務工具減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld
Adjustments for decrease (increase) in derivative financial assets | 衍生金融資產的減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets
Adjustments for decrease (increase) in equity instruments held | 持有的權益工具減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld
Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value | 強制經損益以公平價值衡量的金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Adjustments for decrease (increase) in financial assets held for trading | 為交易而持有的金融資產的減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading
Adjustments for decrease (increase) in financial assets measured at amortised cost | 以攤銷成本衡量的金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost
Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss | 經損益以公平價值衡量的金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss
Adjustments for decrease (increase) in inventories | 存貨減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInInventories
Adjustments for decrease (increase) in loans and advances | 貸款和墊款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances
Adjustments for decrease (increase) in loans and advances to banks | 銀行貸款和墊款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks
Adjustments for decrease (increase) in loans and advances to customers | 客戶貸款和墊款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
Adjustments for decrease (increase) in other assets | 其他資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInOtherAssets
Adjustments for decrease (increase) in other current assets | 其他流動資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
Adjustments for decrease (increase) in other financial assets | 其他金融資產減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets
Adjustments for decrease (increase) in other operating receivables | 其他營運應收帳款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Adjustments for decrease (increase) in prepaid expenses | 預付費用減少（增加）調整 | ird_fs_localised:AdjustmentsForDecreaseIncreaseInPrepaidExpenses
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed | 在逆回購協議和現金抵押的借用證券的減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
Adjustments for decrease (increase) in trade accounts receivable | 應收帳款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Adjustments for decrease (increase) in trade and other receivables | 貿易及其他應收帳款減少（增加）調整 | ird_fs:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
Adjustments for deferred tax expense | 遞延税項開支調整 | ird_fs:AdjustmentsForDeferredTaxExpense
Adjustments for deferred tax of prior periods | 前期的遞延税項調整 | ird_fs:AdjustmentsForDeferredTaxOfPriorPeriods
Adjustments for depreciation and amortisation expense | 折舊和攤銷費用調整 | ird_fs:AdjustmentsForDepreciationAndAmortisationExpense
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss | 確認在損益表中的折舊和攤銷費用和減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Adjustments for depreciation expense | 折舊費用調整 | ird_fs:AdjustmentsForDepreciationExpense
Adjustments for dividend income | 股息收入調整 | ird_fs:AdjustmentsForDividendIncome
Adjustments for fair value losses (gains) | 公平價值虧損（收益）調整 | ird_fs:AdjustmentsForFairValueGainsLosses
Adjustments for finance costs | 財務費用調整 | ird_fs:AdjustmentsForFinanceCosts
Adjustments for finance income | 財務收入調整 | ird_fs:AdjustmentsForFinanceIncome
Adjustments for finance income (cost) | 財務收入（費用）調整 | ird_fs:AdjustmentsForFinanceIncomeCost
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates | 附屬公司、合營公司和聯營公司的投資的處置利潤（虧損）調整 | ird_fs:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates
Adjustments for gain (loss) on disposals, property, plant and equipment | 出售物業、工業裝置及設備的利潤（虧損）調整 | ird_fs:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets | 生物資產的公平價值變化減去銷售成本的利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets
Adjustments for gains (losses) on change in fair value of derivatives | 衍生工具的公平價值變化利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives
Adjustments for gains (losses) on change in fair value of financial assets | 金融資產公平價值變化利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets
Adjustments for gains (losses) on change in fair value of financial liabilities | 金融負債公平價值變化利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities
Adjustments for gains (losses) on disposal of financial assets | 金融資產的處置利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnDisposalOfFinancialAssets
Adjustments for gains (losses) on fair value adjustment, investment property | 投資物業公平價值的調整利潤（虧損）調整 | ird_fs:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | 計入損益的減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets | 確認在損益表中的勘探及評估資產減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories | 確認在損益表中的存貨減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | 確認在損益表中的貸款和墊款減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment | 確認在損益表中的物業、工業裝置及設備減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables | 確認在損益表中的貿易及其他應收帳款減值虧損（減值虧損撥回）調整 | ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables
Adjustments for impairment loss recognised in profit or loss, goodwill | 確認在損益表中的商譽減值虧損調整 | ird_fs:AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill
Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets | 計入損益的減值虧損（減值虧損撥回）調整, 金融資產 | ird_fs:AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets
Adjustments for income tax expense | 所得税費用調整 | ird_fs:AdjustmentsForIncomeTaxExpense
Adjustments for increase (decrease) in contract liabilities | 合同負債增加（減少）調整 | ird_fs_localised:AdjustmentsForIncreaseDecreaseInContractLiabilities
Adjustments for increase (decrease) in debt instruments issued | 已發行的債務工具增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued
Adjustments for increase (decrease) in deferred income including contract liabilities | 包括合同負債在內的遞延收入增加（減少）調整 | ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities
Adjustments for increase (decrease) in deferred income including contract liabilities [abstract] | 包括合同負債在內的遞延收入增加（減少）調整 [abstract] | ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract
Adjustments for increase (decrease) in deferred income other than contract liabilities | 合同負債以外的遞延收入增加（減少）調整 | ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
Adjustments for increase (decrease) in deposits | 存款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInDeposits
Adjustments for increase (decrease) in deposits from banks | 銀行存款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromBanks
Adjustments for increase (decrease) in deposits from customers | 客戶存款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
Adjustments for increase (decrease) in derivative financial liabilities | 衍生金融負債的增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
Adjustments for increase (decrease) in employee benefit liabilities | 僱員福利負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的金融負債減少（增加）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Adjustments for increase (decrease) in financial liabilities held for trading | 為交易而持有的金融負債的增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading
Adjustments for increase (decrease) in financial liabilities measured at amortised cost | 以攤銷成本衡量的金融負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost
Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss | 經損益以公平價值衡量的金融負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities | 保險，再保險和投資合同負債的增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities
Adjustments for increase (decrease) in other current liabilities | 其他流動負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities
Adjustments for increase (decrease) in other financial liabilities | 其他金融負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities
Adjustments for increase (decrease) in other liabilities | 其他負債增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInOtherLiabilities
Adjustments for increase (decrease) in other operating payables | 其他營運應付款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent | 在回購協議和現金抵押的借用證券的增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
Adjustments for increase (decrease) in trade accounts payable | 應付款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Adjustments for increase (decrease) in trade and other payables | 貿易及其他應付款增加（減少）調整 | ird_fs:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
Adjustments for increase in other provisions arising from passage of time | 從時間的流逝而增加的其他準備調整 | ird_fs:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime
Adjustments for interest expense | 利息費用調整 | ird_fs:AdjustmentsForInterestExpense
Adjustments for interest income | 利息收入調整 | ird_fs:AdjustmentsForInterestIncome
Adjustments for losses (gains) on disposal of non-current assets | 非流動資產出售的虧損（收益）調整 | ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Adjustments for provisions | 準備調整 | ird_fs:AdjustmentsForProvisions
Adjustments for share-based payments | 以股份為基礎的支付調整 | ird_fs:AdjustmentsForSharebasedPayments
Adjustments for undistributed profits of associates | 聯營公司未分配利潤調整 | ird_fs:AdjustmentsForUndistributedProfitsOfAssociates
Adjustments for undistributed profits of investments accounted for using equity method | 採用權益法入帳的投資的保留盈餘調整 | ird_fs:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod
Adjustments for unrealised foreign exchange losses (gains) | 未實現外匯虧損（收益）的調整 | ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains
Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments | 優先股和參與權益工具以外的權益工具利息和股利利潤（虧損）的調整 | ird_fs_localised:AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments
Adjustments to reconcile profit (loss) | 調節利潤（虧損）的調整 | ird_fs:AdjustmentsForReconcileProfitLoss
Adjustments to reconcile profit (loss) [abstract] | 利潤（虧損）調整 [abstract] | ird_fs:AdjustmentsForReconcileProfitLossAbstract
Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share | 將歸屬於母公司股權持有人的利潤（虧損）與用於計算每股盈餘的分子進行核對的調整 | ird_fs_localised:AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare
Adjustments to reconcile profit (loss) other than changes in working capital | 調整來調和利潤（虧損）除營運資金的變動 | ird_fs:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract] | 將利潤（虧損）與用於計算基本每股盈餘的分子進行核對的調整 [abstract] | ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract
Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract] | 將利潤（虧損）與用於計算每股盈餘的分子進行核對的調整 [abstract] | ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract
Administration costs not reflected in return on plan assets, defined benefit plans | 未反映在計劃資產回報，界定利益計劃中的管理成本 | ird_fs_localised:AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans
Administrative expenses | 行政費用 | ird_fs:AdministrativeExpense
Advances received, representing contract liabilities for performance obligations satisfied at point in time | 代表合同負債滿足履約義務的時間點的已收預付 | ird_fs:Advances
Advertising expense | 廣告費用 | ird_fs:AdvertisingExpense
Aggregate adjustment to carrying amounts of investments reported under previous GAAP | 在先前的通用會計準則下，投資的帳面金額總調整 | ird_fs:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP
Aggregate adjustment to carrying amounts reported under previous GAAP [member] | 在先前的通用會計準則下，帳面金額的總調整 [member] | ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member] | 商譽或具無限可用年限的無形資產金額不重大的現金產生單位的合計 [member] | ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
Aggregate continuing and discontinued operations [member] | 持續營運和已終止業務的總額 [member] | ird_fs:AggregateContinuingAndDiscontinuedOperationsMember
Aggregate deemed cost of investments for which deemed cost is fair value | 投資推定成本，其推定成本是公平價值 | ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount | 總投資推定成本，其推定成本是先前的通用會計準則的帳面金額 | ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 尚未確認在損益表的初始確認公平價值和成交價格之間的差額 | ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Aggregate of fair values [member] | 公平價值的總和 [member] | ird_fs:AggregateOfFairValuesMember
Aggregated individually immaterial associates [member] | 合計單獨不重要的聯營公司 [member] | ird_fs:AggregatedIndividuallyImmaterialAssociatesMember
Aggregated individually immaterial business combinations [member] | 個別非重大業務合併總計 [member] | ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
Aggregated individually immaterial joint ventures [member] | 合計單獨不重要的合營公司 [member] | ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember
Agricultural produce by group [axis] | 按組別分類的農產品 [axis] | ird_fs:AgriculturalProduceByGroupAxis
Agricultural produce by group [member] | 農產品，組別 [member] | ird_fs:AgriculturalProduceGroupMember
Aircraft | 飛機 | ird_fs:Aircraft
Aircraft [member] | 飛機 [member] | ird_fs:AircraftMember
Airport landing rights [member] | 機場著陸權 [member] | ird_fs:AirportLandingRightsMember
All other segments [member] | 所有其他分部 [member] | ird_fs:AllOtherSegmentsMember
All types of depositary receipts [member] | 所有類型的預託證券 [member] | ird_fs_localised:AllTypesOfDepositaryReceiptsMember
Allowance account for credit losses of financial assets | 金融資產信貸損失撥備帳戶 | ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets
Allowance for credit losses [member] | 信貸損失的津貼 [member] | ird_fs:AllowanceForCreditLossesMember
Amendments to the Classification and Measurement of Financial Instruments [member] | 金融工具之分類及計量修訂 [member] | ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember
Amendments to the Classification and Measurement of Financial Instruments, applying only amendments to Application Guidance to section on classification of financial assets [member] | 僅適用於對金融資產分類之應用指引的修訂之金融工具分類及計量修訂 [member] | ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember
Amortisation expense | 攤銷費用 | ird_fs:AmortisationExpense
Amortisation method, intangible assets other than goodwill | 商譽以外的無形資產攤銷方法 | ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Amortisation rate, intangible assets other than goodwill | 商譽以外的無形資產攤銷率 | ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers | 攤銷，從取得或履行客戶合同的成本中確認的資產 | ird_fs:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
Amortisation, intangible assets other than goodwill | 商譽以外的無形資產的攤銷 | ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill
Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk | 指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具減輕最大信貸風險的金額 | ird_fs:AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk | 與貸款或應收帳款相關的信貸衍生工具或類似工具減輕最大信貸風險的金額 | ird_fs:AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible | 由於監管遞延帳戶貸方餘額不再是完全可逆轉而減少的金額 | ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable | 由於監管遞延帳戶借方餘額不再是完全可追回而減少的金額 | ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
Amount by which unit's recoverable amount exceeds its carrying amount | 單位的可收回金額超過其帳面金額的金額 | ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount | 分配給關鍵假設的價值必須改變的金額，以使單位的可收回金額等於帳面金額 | ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount
Amount incurred by entity for provision of key management personnel services provided by separate management entity | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額 | ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity
Amount of reclassifications or changes in presentation | 重新分類或列報變動的金額 | ird_fs:AmountOfReclassificationsOrChangesInPresentation
Amount presented in other comprehensive income realised at derecognition of financial liability | 金融負債終止確認時實現在其他綜合收益中列報的金額 | ird_fs:AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale | 在其他綜合收益確認的和在權益中累計的，與持有待出售的非流動資產或出售組別有關的金額 | ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member] | 與持有待售的非流動資產或處置組相關的計入其他綜合收益並累計計入權益的金額 [member] | ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of HKFRS 16 | 在報告期間的損益中確認的金額，以反映因covid-19大流行直接導致的租金寬減所產生的租賃付款變動，承租人應用了香港財務報告準則第16號第46A段中的實務權宜作法 | ird_fs_localised:AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16
Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | 從現金流量對沖的儲備中扣除的金額，並包括在非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額中的金額 | ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | 從外幣基差價值變動準備金中扣除的金額，並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額 | ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | 從遠期合約的遠期要素價值變動準備金中扣除的金額，並包括在初始成本或其他帳面金額中的非金融資產（負債），或採用公平價值對沖會計的確定承諾 | ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | 從期權時間價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額 | ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Amounts payable on demand that arise from contracts within scope of HKFRS 17 | 香港財務報告準則第17號範圍內的合同產生的要求應支付金額 | ird_fs:AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17
Amounts payable, related party transactions | 應付款，關聯方交易 | ird_fs:AmountsPayableRelatedPartyTransactions
Amounts receivable, related party transactions | 應收帳款，關聯方交易 | ird_fs:AmountsReceivableRelatedPartyTransactions
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | 在收購日就每個主要類別取得的資產和承擔負債確認的金額 [abstract] | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 與業務合併中資產收購和負債承擔分開確認的交易金額 | ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，税前 | ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，除税後 | ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，税前 | ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，除税後 | ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融資產相抵銷 | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract] | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融資產相抵銷 [abstract] | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融負債相抵銷 | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract] | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融負債相抵銷 [abstract] | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract
Analysis of age of financial assets that are past due but not impaired [text block] | 逾期但未減值金融資產的帳齡分析 [text block] | ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
Analysis of credit exposures using external credit grading system [text block] | 使用外部信貸評級系統分析信貸風險 [text block] | ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory
Analysis of credit exposures using internal credit grading system [text block] | 使用內部信貸評級系統分析信貸風險 [text block] | ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory
Analysis of financial assets that are individually determined to be impaired [text block] | 已單獨評估作減值的金融資產的分析 [text block] | ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
Analysis of income and expense [abstract] | 收入和費用的分析 [abstract] | ird_fs:AnalysisOfIncomeAndExpenseAbstract
Announcement of plan to discontinue operation [member] | 公告計劃停止經營業務 [member] | ird_fs:AnnouncementOfPlanToDiscontinueOperationMember
Announcing or commencing implementation of major restructuring [member] | 宣佈或開始實施重大重組 [member] | ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Annual Improvements to HKFRS Accounting Standards-Volume 11 [member] | 香港財務報告準則會計準則年度改進⸺第11冊 [member] | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member
Annual Improvements-Volume 11 Amendments to HKAS 7 [member] | 年度改進⸺第11冊：香港會計準則第7號修訂 [member] | ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member
Annual Improvements-Volume 11 Amendments to HKFRS 1 [member] | 年度改進⸺第11冊：香港財務報告準則第1號修訂 [member] | ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member
Annual Improvements-Volume 11 Amendments to HKFRS 10 [member] | 年度改進⸺第11冊：香港財務報告準則第10號修訂 [member] | ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member
Annual Improvements-Volume 11 Amendments to HKFRS 7 [member] | 年度改進⸺第11冊：香港財務報告準則第7號修訂 [member] | ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member
Annual Improvements-Volume 11 Amendments to HKFRS 9 [member] | 年度改進⸺第11冊：香港財務報告準則第9號修訂 [member] | ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member
Applicable tax rate | 適用税率 | ird_fs:ApplicableTaxRate
Area of land used for agriculture | 用於農業的土地面積 | ird_fs:AreaOfLandUsedForAgriculture
Asset recognised for expected reimbursement, contingent liabilities in business combination | 資產確認為預計報銷，在業務合併中的或有負債 | ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
Asset recognised for expected reimbursement, other provisions | 資產確認為預計報銷，其他準備 | ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions
Asset-backed debt instruments held | 持有資產擔保的債券 | ird_fs:AssetbackedDebtInstrumentsHeld
Asset-backed financings [member] | 資產抵押融資 [member] | ird_fs:AssetbackedFinancingsMember
Asset-backed securities, amount contributed to fair value of plan assets | 資產抵押證券，計入計劃資產的公平價值金額 | ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
Asset-backed securities, percentage contributed to fair value of plan assets | 資產抵押證券，計入計劃資產的公平價值百分比 | ird_fs_localised:AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets
Assets | 資產 | ird_fs:Assets
Assets (liabilities) | 資產（負債） | ird_fs:NetAssetsLiabilities
Assets (liabilities) of benefit plan | 福利計劃的資產（負債） | ird_fs:AssetsLiabilitiesOfBenefitPlan
Assets [abstract] | 資產 [abstract] | ird_fs:AssetsAbstract
Assets and liabilities [axis] | 資產及負債 [axis] | ird_fs:AssetsAndLiabilitiesAxis
Assets and liabilities [member] | 資產及負債 [member] | ird_fs:AssetsAndLiabilitiesMember
Assets and liabilities classified as held for sale [axis] | 分類為持有待售的資產和負債 [axis] | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
Assets and liabilities classified as held for sale [member] | 分類為持有待售的資產和負債 [member] | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
Assets and liabilities not classified as held for sale [member] | 不分類為持有待售的資產和負債 [member] | ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
Assets and regulatory deferral account debit balances | 資產和監管遞延帳戶的借方餘額 | ird_fs:AssetsAndRegulatoryDeferralAccountDebitBalances
Assets arising from exploration for and evaluation of mineral resources | 從勘探和評估礦產資源而產生的資產 | ird_fs:AssetsArisingFromExplorationForAndEvaluationOfMineralResources
Assets for insurance acquisition cash flows | 保險獲取現金流量資產 | ird_fs_localised:AssetsForInsuranceAcquisitionCashFlows
Assets held to hedge liabilities arising from financing activities [member] | 為融資活動產生的負債進行對沖保值而持有的資產 [member] | ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember
Assets less current liabilities | 資產減流動負債 | ird_fs:AssetsLessCurrentLiabilities
Assets less current liabilities [abstract] | 資產減流動負債 [abstract] | ird_fs:AssetsLessCurrentLiabilitiesAbstract
Assets obtained by taking possession of collateral or calling on other credit enhancements | 通過收回抵押物或要求其他強化信貸條件取得的金融或非金融資產 | ird_fs:AssetsObtained
Assets of benefit plan | 福利退休基金資產 | ird_fs:AssetsOfBenefitPlan
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed | 在收購或出售附屬公司或企業的非現金及非現金等價物 | ird_fs:AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
Assets recognised from costs to obtain or fulfil contracts with customers | 從取得或履行客戶合同的成本中確認的資產 | ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
Assets recognised in entity's financial statements in relation to structured entities | 在實體財務報表中確認與結構性實體相關的資產 | ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
Assets that entity continues to recognise | 實體繼續確認的資產 | ird_fs:AssetsThatEntityContinuesToRecognise
Assets that entity continues to recognise to extent of continuing involvement | 按繼續參與的程度繼續確認的資產 | ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
Assets to which significant restrictions apply | 施以重大限制的資產 | ird_fs:AssetsToWhichSignificantRestrictionsApply
Assets transferred to structured entities, at time of transfer | 轉移到結構性實體的資產，在轉移的時候 | ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
Assets with significant risk of material adjustments within next financial year | 下個財政年度有顯著風險導致重大調整的資產 | ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Associated liabilities that entity continues to recognise | 實體繼續確認的相關負債 | ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise
Associated liabilities that entity continues to recognise to extent of continuing involvement | 按繼續參與的程度繼續確認的已轉移資產的相關負債 | ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
Associates [axis] | 聯營公司 [axis] | ird_fs:SignificantInvestmentsInAssociatesAxis
Associates [member] | 聯營公司 [member] | ird_fs:EntitysTotalForAssociatesMember
At cost [member] | 以成本衡量 [member] | ird_fs:AtCostMember
At cost or in accordance with HKFRS 16 within fair value model [member] | 以成本或公平價值模式下根據香港財務報告準則第16號衡量 [member] | ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember
At fair value [member] | 以公平價值衡量 [member] | ird_fs:AtFairValueMember
Attribution of expenses by nature to their function [axis] | 按功能分類的費用性質 [axis] | ird_fs_localised:AttributionOfExpensesByNatureToTheirFunctionAxis
Attribution of expenses by nature to their function [member] | 按功能分類的費用性質 [member] | ird_fs_localised:LineItemsByFunctionMember
Auditor's remuneration | 核數師酬金 | ird_fs:AuditorsRemuneration
Auditor's remuneration [abstract] | 核數師酬金 [abstract] | ird_fs:AuditorsRemunerationAbstract
Auditor's remuneration for audit services | 核數師的審計服務酬金 | ird_fs:AuditorsRemunerationForAuditServices
Auditor's remuneration for other services | 核數師的其他服務酬金 | ird_fs:AuditorsRemunerationForOtherServices
Auditor's remuneration for tax services | 核數師的税收服務酬金 | ird_fs:AuditorsRemunerationForTaxServices
Authorised capital commitments but not contracted for | 授權資本承諾，但尚未簽約 | ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor
Available-for-sale financial assets [abstract] | 可供出售金融資產 [abstract] | ird_fs:AvailableforsaleFinancialAssetsAbstract
Average effective tax rate | 平均有效税率 | ird_fs:AverageEffectiveTaxRate
Average foreign exchange rate | 平均外匯匯率 | ird_fs:AverageForeignExchangeRate
Average number of employees | 平均員工人數 | ird_fs:AverageNumberOfEmployees
Average price of hedging instrument | 對沖工具的平均價格 | ird_fs:AveragePriceOfHedgingInstrument
Average rate of hedging instrument | 對沖工具的平均利率 | ird_fs:AverageRateOfHedgingInstrument
Balances on current accounts from customers | 客戶往來帳戶餘額 | ird_fs:BalancesOnCurrentAccountsFromCustomers
Balances on demand deposits from customers | 客戶活期存款餘額 | ird_fs:BalancesOnDemandDepositsFromCustomers
Balances on other deposits from customers | 客戶的其他存款餘額 | ird_fs:BalancesOnOtherDepositsFromCustomers
Balances on term deposits from customers | 客戶定期存款餘額 | ird_fs:BalancesOnTermDepositsFromCustomers
Balances with banks | 銀行餘額 | ird_fs:BalancesWithBanks
Bank acceptance assets | 銀行承兑匯票資產 | ird_fs:BankAcceptanceAssets
Bank acceptance liabilities | 銀行承兑負債 | ird_fs:BankAcceptanceLiabilities
Bank and similar charges | 銀行和類似費用 | ird_fs:BankAndSimilarCharges
Bank borrowings, undiscounted cash flows | 銀行貸款的未折現現金流量 | ird_fs:BankBorrowingsUndiscountedCashFlows
Bank debt instruments held | 持有的銀行債務工具 | ird_fs:BankDebtInstrumentsHeld
Bank overdrafts | 銀行透支 | ird_fs:BankOverdraftsClassifiedAsCashEquivalents
Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares | 持續營運業務的每種工具的基本收益（虧損），普通股以外的參與權益工具 | ird_fs_localised:BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | 來自已終止業務的每種工具的基本收益（虧損），普通股以外的參與權益工具 | ird_fs_localised:BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares | 每種工具的基本收益（虧損）金額，普通股以外的參與權益工具 | ird_fs_localised:BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
Basic earnings (loss) per share | 基本每股盈餘（虧損） | ird_fs:BasicEarningsLossPerShare
Basic earnings (loss) per share from continuing operations | 持續營運的業務的基本每股盈餘（虧損） | ird_fs:BasicEarningsLossPerShareFromContinuingOperations
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | 持續營運業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動 | ird_fs:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Basic earnings (loss) per share from discontinued operations | 已終止業務的基本每股盈餘（虧損） | ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | 來自已終止業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税項的淨變動 | ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | 基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動 | ird_fs:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Basic earnings per share [abstract] | 基本每股盈餘 [abstract] | ird_fs:BasicEarningsPerShareAbstract
Bearer biological assets [member] | 生產性生物資產 [member] | ird_fs:BearerBiologicalAssetsMember
Bearer plants | 生產性植物 | ird_fs:BearerPlants
Bearer plants [member] | 生產性植物 [member] | ird_fs:BearerPlantsMember
Benefits paid or payable | 已付或應付的福利 | ird_fs:BenefitsPaidOrPayable
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables | 收購日預計不會收回的應收帳款合同現金流量的最佳估計 | ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
Biological assets | 生物資產 | ird_fs:BiologicalAssets
Biological assets [axis] | 生物資產 [axis] | ird_fs:BiologicalAssetsAxis
Biological assets [member] | 生物資產 [member] | ird_fs:BiologicalAssetsMember
Biological assets by age [axis] | 按年齡分類的生物資產 [axis] | ird_fs:BiologicalAssetsByAgeAxis
Biological assets by age [member] | 生物資產，年齡 [member] | ird_fs:BiologicalAssetsAgeMember
Biological assets by group [axis] | 按組別分類的生物資產 [axis] | ird_fs:BiologicalAssetsByGroupAxis
Biological assets by group [member] | 生物資產，組別 [member] | ird_fs:BiologicalAssetsGroupMember
Biological assets by type [axis] | 按類型分類的生物資產 [axis] | ird_fs:BiologicalAssetsByTypeAxis
Biological assets by type [member] | 生物資產，類型 [member] | ird_fs:BiologicalAssetsTypeMember
Biological assets pledged as security for liabilities | 用作抵押負債的生物資產 | ird_fs:BiologicalAssetsPledgedAsSecurityForLiabilities
Biological assets whose title is restricted | 生物資產，其所有權受到限制 | ird_fs:BiologicalAssetsWhoseTitleIsRestricted
Bonds issued | 債券發行 | ird_fs:BondsIssued
Bonds issued, undiscounted cash flows | 發行的債券的未折現現金流量 | ird_fs:BondsIssuedUndiscountedCashFlows
Borrowing costs [abstract] | 借款費用 [abstract] | ird_fs:BorrowingCostsAbstract
Borrowing costs capitalised | 資本化借款費用 | ird_fs:BorrowingCostsCapitalised
Borrowing costs incurred | 借貸成本支出 | ird_fs:BorrowingCostsIncurred
Borrowing costs recognised as expense | 借款費用確認為費用 | ird_fs:BorrowingCostsRecognisedAsExpense
Borrowings | 借款 | ird_fs:Borrowings
Borrowings [abstract] | 借款 [abstract] | ird_fs:BorrowingsAbstract
Borrowings by name [axis] | 按名稱的借款 [axis] | ird_fs:BorrowingsByNameAxis
Borrowings by name [member] | 按名稱的借款 [member] | ird_fs:BorrowingsByNameMember
Borrowings recognised as of acquisition date | 在收購日確認的借款 | ird_fs:BorrowingsRecognisedAsOfAcquisitionDate
Borrowings, adjustment to interest rate basis | 對借款利率基準的調整 | ird_fs:BorrowingsAdjustmentToInterestRateBasis
Borrowings, by type [abstract] | 借款，按類型 [abstract] | ird_fs:BorrowingsByTypeAbstract
Borrowings, interest rate | 借款利率 | ird_fs:BorrowingsInterestRate
Borrowings, interest rate basis | 借款利率基準 | ird_fs:BorrowingsInterestRateBasis
Borrowings, maturity | 借款到期 | ird_fs:BorrowingsMaturity
Borrowings, original currency | 借款原幣 | ird_fs:BorrowingsOriginalCurrency
Bottom of range [member] | 範圍的下限 [member] | ird_fs:BottomOfRangeMember
Brand names | 品牌名稱 | ird_fs:BrandNames
Brand names [member] | 品牌名稱 [member] | ird_fs:BrandNamesMember
Broadcasting rights [member] | 廣播權 [member] | ird_fs:BroadcastingRightsMember
Brokerage fee expense | 經紀手續費支出 | ird_fs:BrokerageFeeExpense
Brokerage fee income | 經紀手續費收入 | ird_fs:BrokerageFeeIncome
Buildings | 建築物 | ird_fs:Buildings
Buildings [member] | 建築物 [member] | ird_fs:BuildingsMember
Business combinations [axis] | 業務合併 [axis] | ird_fs:BusinessCombinationsAxis
Business combinations [member] | 業務合併 [member] | ird_fs:EntitysTotalForBusinessCombinationsMember
Cancellation of treasury shares | 註銷庫存股 | ird_fs:CancellationOfTreasuryShares
Capital commitments | 資本承諾 | ird_fs:CapitalCommitments
Capital commitments [abstract] | 資本承諾 [abstract] | ird_fs:CapitalCommitmentsAbstract
Capital redemption reserve | 資本贖回儲備 | ird_fs:CapitalRedemptionReserve
Capital redemption reserve [member] | 資本贖回儲備 [member] | ird_fs:CapitalRedemptionReserveMember
Capital requirements [axis] | 資本要求 [axis] | ird_fs:CapitalRequirementsAxis
Capital requirements [member] | 資本要求 [member] | ird_fs:CapitalRequirementsMember
Capital reserve | 資本儲備 | ird_fs:CapitalReserve
Capital reserve [member] | 資本儲備 [member] | ird_fs:CapitalReserveMember
Capitalisation rate of borrowing costs eligible for capitalisation | 借款的資本化率，計算費用符合資本化條件 | ird_fs:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation
Capitalisation rate, measurement input [member] | 資本化率，衡量輸入 [member] | ird_fs:CapitalisationRateMeasurementInputMember
Capitalised development expenditure [member] | 資本化的開發支出 [member] | ird_fs:CapitalisedDevelopmentExpenditureMember
Carrying amount [member] | 帳面金額 [member] | ird_fs:CarryingAmountMember
Carrying amount of assets affected by currency not being exchangeable | 受貨幣不能兑換影響的資產的帳面價值 | ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable
Carrying amount of assets exposed to risk | 面臨風險的資產的帳面價值 | ird_fs:CarryingAmountOfAssetsExposedToRisk
Carrying amount of liabilities affected by currency not being exchangeable | 受貨幣不能兑換影響的負債的帳面價值 | ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable
Carrying amount of liabilities exposed to risk | 面臨風險的負債帳面價值 | ird_fs:CarryingAmountOfLiabilitiesExposedToRisk
Carrying amount of non-current liabilities with covenants | 附有契約條款的非流動負債的帳面金額 | ird_fs_localised:CarryingAmountOfNoncurrentLiabilitiesWithCovenants
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] | 帳面金額、累計折舊、攤銷及減值和總帳面金額 [axis] | ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Cash | 現金 | ird_fs:Cash
Cash [abstract] | 現金 [abstract] | ird_fs:CashAbstract
Cash advances and loans from related parties | 關聯方的現金預付帳款和貸款 | ird_fs:CashAdvancesAndLoansFromRelatedParties
Cash advances and loans made to other parties, classified as investing activities | 現金墊款和提供給其他方的貸款，歸類為投資活動 | ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Cash advances and loans made to related parties | 向關聯方提供的貸款和現金預付帳款 | ird_fs:CashAdvancesAndLoansMadeToRelatedParties
Cash and cash equivalents | 現金及現金等價物 | ird_fs:CashAndCashEquivalents
Cash and cash equivalents [abstract] | 現金及現金等價物 [abstract] | ird_fs:CashAndCashEquivalentsAbstract
Cash and cash equivalents classified as part of disposal group held for sale | 現金及現金等價物持有待售，列為持有待售處置組的一部分 | ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
Cash and cash equivalents held by entity unavailable for use by group | 現金及現金等價物由實體持有但不可使用 | ird_fs:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
Cash and cash equivalents if different from statement of financial position | 現金及現金等價物（如不同於財務狀況表） | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Cash and cash equivalents if different from statement of financial position [abstract] | 現金及現金等價物如與財務狀況表不同 [abstract] | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
Cash and cash equivalents in subsidiary or businesses acquired or disposed | 在收購或出售附屬公司或企業的現金及現金等價物 | ird_fs:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
Cash and cash equivalents recognised as of acquisition date | 在收購日確認的現金及現金等價物 | ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Cash and cash equivalents, amount contributed to fair value of plan assets | 現金及現金等價物，計入計劃資產的公平價值金額 | ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
Cash and cash equivalents, percentage contributed to fair value of plan assets | 現金及現金等價物，計入計劃資產的公平價值百分比 | ird_fs_localised:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融負債相抵銷 | ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融資產相抵銷 | ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Cash equivalents | 現金等價物 | ird_fs:CashEquivalents
Cash equivalents [abstract] | 現金等價物 [abstract] | ird_fs:CashEquivalentsAbstract
Cash flow hedges [abstract] | 現金流量對沖 [abstract] | ird_fs:CashFlowHedgesAbstract
Cash flow hedges [member] | 現金流量對沖 [member] | ird_fs:CashFlowHedgesMember
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents | 受限制的現金及現金等價物減少（增加）所產生（使用）的現金流量 | ird_fs:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents
Cash flows from (used in) decrease (increase) in short-term deposits and investments | 短期存款和投資減少（增加）所產生（使用）的現金流量 | ird_fs:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities | 勘探和評估礦產資源產生（使用）的現金流量，分類為投資活動 | ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities | 勘探和評估礦產資源產生（使用）的現金流量，分類為營運活動 | ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities
Cash flows from (used in) financing activities | 來自（用於）融資活動的現金流量 | ird_fs:CashFlowsFromUsedInFinancingActivities
Cash flows from (used in) financing activities [abstract] | 來自（用於）融資活動的現金流量 [abstract] | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract
Cash flows from (used in) financing activities, continuing operations | 來自（用於）融資活動的現金流量，持續營運業務 | ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations
Cash flows from (used in) financing activities, discontinued operations | 來自（用於）融資活動的現金流量，已終止業務 | ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
Cash flows from (used in) increase (decrease) in current borrowings | 流動借款的增加（減少）產生（使用）的現金流量 | ird_fs:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings
Cash flows from (used in) increases in operating capacity | 來自（用於）營運容量增加的現金流 | ird_fs:CashFlowsFromUsedInIncreasesInOperatingCapacity
Cash flows from (used in) investing activities | 來自（用於）投資活動的現金流量 | ird_fs:CashFlowsFromUsedInInvestingActivities
Cash flows from (used in) investing activities [abstract] | 來自（用於）投資活動產生的現金流量 [abstract] | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract
Cash flows from (used in) investing activities, continuing operations | 來自（用於）投資活動的現金流量，持續營運業務 | ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations
Cash flows from (used in) investing activities, discontinued operations | 來自（用於）投資活動的現金流量，已終止業務 | ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
Cash flows from (used in) maintaining operating capacity | 來自（用於）維持營運容量的現金流 | ird_fs:CashFlowsFromUsedInMaintainingOperatingCapacity
Cash flows from (used in) operating activities | 營業活動的現金流入（流出） | ird_fs:CashFlowsFromUsedInOperatingActivities
Cash flows from (used in) operating activities [abstract] | 來自（用於）營業活動的現金流量 [abstract] | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract
Cash flows from (used in) operating activities, continuing operations | 來自（用於）營運活動的現金流量，持續營運業務 | ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations
Cash flows from (used in) operating activities, discontinued operations | 來自（用於）營運活動的現金流量，已終止業務 | ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
Cash flows from (used in) operations | 營運產生（使用）的現金流量 | ird_fs:CashFlowsFromUsedInOperations
Cash flows from (used in) operations before changes in working capital | 營運資金變動前的營運產生（使用）的現金流量 | ird_fs:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
Cash flows from continuing and discontinued operations [abstract] | 來自已終止業務的現金流量 [abstract] | ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | 喪失對附屬公司或其他業務控制權而產生的現金流量，歸類為投資活動 | ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Cash flows used in exploration and development activities | 使用於勘探和開發活動的現金流量 | ird_fs:CashFlowsUsedInExplorationAndDevelopmentActivities
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | 用於獲得附屬公司或其他業務控制權的現金流量，歸類為投資活動 | ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Cash on hand | 庫存現金 | ird_fs:CashOnHand
Cash outflow for leases | 租賃的現金流出 | ird_fs:CashOutflowForLeases
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | 現金支付期貨合約，遠期合約，期權合約和掉期合約，歸類為投資活動 | ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | 從期貨合約，遠期合約，期權合約和掉期合約現金收入，歸類為投資活動 | ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | 其他方償還墊款和貸款的現金收入，歸類為投資活動 | ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Cash receipts from repayment of advances and loans made to related parties | 關聯方償還的貸款和預付帳款的現金收入 | ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties
Cash repayments of advances and loans from related parties | 現金償還關聯方的預付帳款和貸款 | ird_fs:CashRepaymentsOfAdvancesAndLoansFromRelatedParties
Cash transferred | 現金轉移 | ird_fs:CashTransferred
Cash-generating units [axis] | 現金產生單位 [axis] | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
Cash-generating units [member] | 現金產生單位 [member] | ird_fs:EntitysTotalForCashgeneratingUnitsMember
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] | 從取得或履行客戶合同的成本中確認的資產的類別 [axis] | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member] | 從取得或履行客戶合同的成本中確認的資產的類別 [member] | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
Categories of current financial assets [abstract] | 流動金融資產的分類 [abstract] | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract
Categories of current financial liabilities [abstract] | 流動金融負債的分類 [abstract] | ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract
Categories of financial assets [abstract] | 金融資產類別 [abstract] | ird_fs:CategoriesOfFinancialAssetsAbstract
Categories of financial assets [axis] | 金融資產類別 [axis] | ird_fs:CategoriesOfFinancialAssetsAxis
Categories of financial assets [member] | 金融資產，類別 [member] | ird_fs:FinancialAssetsCategoryMember
Categories of financial liabilities [abstract] | 金融負債的分類 [abstract] | ird_fs:CategoriesOfFinancialLiabilitiesAbstract
Categories of financial liabilities [axis] | 金融負債的類別 [axis] | ird_fs:CategoriesOfFinancialLiabilitiesAxis
Categories of financial liabilities [member] | 金融負債，類別 [member] | ird_fs:FinancialLiabilitiesCategoryMember
Categories of non-current financial assets [abstract] | 非流動金融資產類別 [abstract] | ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract
Categories of non-current financial liabilities [abstract] | 非流動金融負債的分類 [abstract] | ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract
Categories of related parties [axis] | 關聯方的類別 [axis] | ird_fs:CategoriesOfRelatedPartiesAxis
Categories of related parties [member] | 關聯方類別 [member] | ird_fs:EntitysTotalForRelatedPartiesMember
Change in value of foreign currency basis spreads [abstract] | 外幣基差價值變動 [abstract] | ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract
Change in value of forward elements of forward contracts [abstract] | 遠期合約的遠期要素價值變動 [abstract] | ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract
Change in value of time value of options [abstract] | 期權的時間價值變動 [abstract] | ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | 尚未確認在損益表的初始確認公平價值和成交價格之間的總差額變動 [abstract] | ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
Changes in allowance account for credit losses of financial assets [abstract] | 金融資產信貸損失撥備帳戶變動 [abstract] | ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Changes in assets for insurance acquisition cash flows [abstract] | 保險獲取現金流量資產的變化 [abstract] | ird_fs_localised:ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract
Changes in biological assets [abstract] | 生物資產的變動 [abstract] | ird_fs:ChangesInBiologicalAssetsAbstract
Changes in contingent liabilities recognised in business combination [abstract] | 確認在業務合併中的或有負債變化 [abstract] | ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Changes in deferred tax liability (asset) [abstract] | 在遞延税項負債（資產）更改 [abstract] | ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract
Changes in equity [abstract] | 權益變動 [abstract] | ird_fs:ChangesInEquityAbstract
Changes in fair value measurement, assets [abstract] | 公平價值衡量的變化，資產 [abstract] | ird_fs:ChangesInFairValueMeasurementAssetsAbstract
Changes in fair value measurement, entity's own equity instruments [abstract] | 實體自有權益工具在公平價值衡量的變動 [abstract] | ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Changes in fair value measurement, liabilities [abstract] | 在公平價值衡量的變化，負債 [abstract] | ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract
Changes in fair value of credit derivative [abstract] | 信用衍生工具的公平價值變動 [abstract] | ird_fs:ChangesInFairValueOfCreditDerivativeAbstract
Changes in goodwill [abstract] | 商譽變化 [abstract] | ird_fs:ChangesInGoodwillAbstract
Changes in insurance contracts for reconciliation by components [abstract] | 保險合同組成部分變更的對帳 [abstract] | ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] | 保險合同的變更，與剩餘範圍及已產生申索的對帳 [abstract] | ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract
Changes in intangible assets and goodwill [abstract] | 在無形資產和商譽 [abstract]變化 | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract
Changes in intangible assets other than goodwill [abstract] | 商譽以外的無形資產的變化 [abstract] | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Changes in investment property [abstract] | 投資物業的變動 [abstract] | ird_fs:ChangesInInvestmentPropertyAbstract
Changes in liabilities arising from financing activities [abstract] | 在融資活動產生的負債變化 [abstract] | ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract
Changes in net assets available for benefits [abstract] | 可用於福利的淨資產變化 [abstract] | ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract
Changes in net defined benefit liability (asset) [abstract] | 淨界定利益負債（資產）的變化 [abstract] | ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract
Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract] | 損益中的費用（收入）所產生的淨界定利益負債（資產）的變化 [abstract] | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract] | 重新衡量界定其他綜合收益淨界定利益（虧損）所產生的淨界定利益負債（資產）的變化 [abstract] | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] | 其他雜項變化所產生的淨界定利益負債（資產）的變化 [abstract] | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract
Changes in nominal amount of credit derivative [abstract] | 信用衍生工具的名義金額變動 [abstract] | ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract
Changes in number of shares outstanding [abstract] | 流通股數量的變化 [abstract] | ird_fs:ChangesInNumberOfSharesOutstandingAbstract
Changes in other provisions [abstract] | 其他準備的變動 [abstract] | ird_fs:ChangesInOtherProvisionsAbstract
Changes in property, plant and equipment [abstract] | 物業、工業裝置及設備的變動 [abstract] | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract
Changes in property, plant and equipment, including right-of-use assets [abstract] | 物業、工業裝置及設備變動，包括使用權資產 [abstract] | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
Changes in regulatory deferral account credit balances [abstract] | 監管遞延帳戶貸方餘額的變動 [abstract] | ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract
Changes in regulatory deferral account debit balances [abstract] | 監管遞延帳戶借方餘額的變動 [abstract] | ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract
Changes in reimbursement rights related to defined benefit obligation [abstract] | 與界定利益責任相關的報銷權變化 [abstract] | ird_fs:ChangesInReimbursementRightsAbstract
Changes in right-of-use assets [abstract] | 使用權資產變動 [abstract] | ird_fs:ChangesInRightofuseAssetsAbstract
Changes in tax rates or tax laws enacted or announced [member] | 頒佈或宣佈税率或税法變動 [member] | ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Characteristics of defined benefit plans [axis] | 界定利益計劃的特性 [axis] | ird_fs:CharacteristicsOfDefinedBenefitPlansAxis
Characteristics of defined benefit plans [member] | 界定利益計劃的特性 [member] | ird_fs:CharacteristicsOfDefinedBenefitPlansMember
Circulation revenue | 發行收入 | ird_fs:CirculationRevenue
Classes of acquired receivables [axis] | 收購的應收帳款類別 [axis] | ird_fs:ClassesOfAcquiredReceivablesAxis
Classes of acquired receivables [member] | 收購的應收帳款類別 [member] | ird_fs:ClassesOfAcquiredReceivablesMember
Classes of assets [axis] | 資產的類別 [axis] | ird_fs:ClassesOfAssetsAxis
Classes of assets [member] | 資產類別 [member] | ird_fs:ClassesOfAssetsMember
Classes of cash payments from operating activities [abstract] | 營業活動產生的現金支付的類別 [abstract] | ird_fs:ClassesOfCashPaymentsAbstract
Classes of cash receipts from operating activities [abstract] | 營業活動產生的現金收款的類別 [abstract] | ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
Classes of contingent liabilities [axis] | 或有負債的類別 [axis] | ird_fs:ClassesOfContingentLiabilitiesAxis
Classes of contingent liabilities [member] | 或有負債類別 [member] | ird_fs:ContingentLiabilitiesMember
Classes of current inventories [abstract] | 流動存貨類別 [abstract] | ird_fs:ClassesOfInventoriesAbstract
Classes of current inventories, alternative [abstract] | 流動存貨類別，替代 [abstract] | ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract
Classes of employee benefits expense [abstract] | 僱員福利費用的類別 [abstract] | ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract
Classes of entity's own equity instruments [axis] | 實體自有權益工具類別 [axis] | ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis
Classes of entity's own equity instruments [member] | 實體自有權益工具類別 [member] | ird_fs:EntitysOwnEquityInstrumentsMember
Classes of financial assets [axis] | 金融資產級別 [axis] | ird_fs:ClassesOfFinancialAssetsAxis
Classes of financial assets [member] | 金融資產，級別 [member] | ird_fs:FinancialAssetsMember
Classes of financial instruments [axis] | 金融工具的級別 [axis] | ird_fs:ClassesOfFinancialInstrumentsAxis
Classes of financial instruments [member] | 金融工具類別 [member] | ird_fs:ClassesOfFinancialInstrumentsMember
Classes of financial liabilities [axis] | 金融負債的級別 [axis] | ird_fs:ClassesOfFinancialLiabilitiesAxis
Classes of financial liabilities [member] | 金融負債，級別 [member] | ird_fs:FinancialLiabilitiesMember
Classes of intangible assets and goodwill [axis] | 無形資產和商譽的類別 [axis] | ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis
Classes of intangible assets and goodwill [member] | 無形資產和商譽類別 [member] | ird_fs:IntangibleAssetsAndGoodwillMember
Classes of intangible assets other than goodwill [axis] | 商譽以外的無形資產類別 [axis] | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
Classes of intangible assets other than goodwill [member] | 商譽以外的無形資產類別 [member] | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain
Classes of investments in equity instruments designated at fair value through other comprehensive income [axis] | 指定以其他綜合收益按公平價值計量之權益工具投資的類別 [axis] | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
Classes of investments in equity instruments designated at fair value through other comprehensive income [member] | 指定以其他綜合收益按公平價值計量之權益工具投資的類別 [member] | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember
Classes of liabilities [axis] | 負債類別 [axis] | ird_fs:ClassesOfLiabilitiesAxis
Classes of liabilities [member] | 負債類別 [member] | ird_fs:LiabilitiesMember
Classes of ordinary shares [axis] | 普通股類別 [axis] | ird_fs:ClassesOfOrdinarySharesAxis
Classes of ordinary shares [member] | 普通股類別 [member] | ird_fs:ClassesOfOrdinarySharesDomain
Classes of other provisions [abstract] | 其他準備的類別 [abstract] | ird_fs:ClassesOfOtherProvisionsAbstract
Classes of other provisions [axis] | 其他準備的類別 [axis] | ird_fs:ClassesOfProvisionsAxis
Classes of other provisions [member] | 其他準備類別 [member] | ird_fs:OtherProvisionsMember
Classes of plan assets, fair value monetary amounts [abstract] | 計劃資產的類別，按公平價值期貨幣價值 [abstract] | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract
Classes of plan assets, fair value percentage amounts [abstract] | 計劃資產的類別，公平價值的百分比 [abstract] | ird_fs_localised:ClassesOfPlanAssetsFairValuePercentageAmountsAbstract
Classes of property, plant and equipment [axis] | 物業、工業裝置及設備的類別 [axis] | ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
Classes of property, plant and equipment [member] | 物業、工業裝置及設備類別 [member] | ird_fs:PropertyPlantAndEquipmentMember
Classes of regulatory deferral account balances [axis] | 監管遞延帳戶餘額的類別 [axis] | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
Classes of regulatory deferral account balances [member] | 監管遞延帳戶餘額的類別 [member] | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
Classes of share capital [axis] | 股本類別 [axis] | ird_fs:ClassesOfShareCapitalAxis
Classes of share capital [member] | 股本類別 [member] | ird_fs:ClassesOfShareCapitalMember
Classification of Liabilities as Current or Non-current [member] | 負債為流動或非流動的分類 [member] | ird_fs_localised:ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember
Classification of assets as held for sale [member] | 分類為持有待售的資產 [member] | ird_fs:ClassificationOfAssetsAsHeldForSaleMember
Closing foreign exchange rate | 期末外匯匯率 | ird_fs:ClosingForeignExchangeRate
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value | 持有的抵押品允許在抵押品所有者沒有違約的情況下以公平價值出售或重新抵押 | ird_fs:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue
Collateral sold or repledged in absence of default by owner of collateral, at fair value | 持有的抵押品在抵押品所有者沒有違約的情況下以公平價值出售或重新抵押 | ird_fs:AssetsSoldOrRepledgedAsCollateralAtFairValue
Commencement of major litigation [member] | 重大訴訟的開始 [member] | ird_fs:CommencementOfMajorLitigationMember
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group | 就實體持有大量現金及現金等價物但不可使用的管理層評論 | ird_fs:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
Commercial papers issued | 發行的商業票據 | ird_fs:CommercialPapersIssued
Commitments for development or acquisition of biological assets | 開發或取得生物資產的承諾 | ird_fs:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets
Commitments in relation to joint ventures | 合營公司相關的承諾 | ird_fs:CommitmentsInRelationToJointVentures
Commitments made by entity, related party transactions | 實體作出的承諾，關聯方交易 | ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions
Commitments made on behalf of entity, related party transactions | 代表實體作出的承諾，關聯方交易 | ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
Commodity price risk [member] | 商品價格風險 [member] | ird_fs:CommodityPriceRiskMember
Communication and network equipment [member] | 通信及網路設備 [member] | ird_fs:CommunicationAndNetworkEquipmentMember
Communication expense | 通訊費用 | ird_fs:CommunicationExpense
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up | 第三方對受損、丟失或放棄的物業、工業裝置及設備的賠償 | ird_fs:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment
Components of equity [axis] | 權益的組成部分 [axis] | ird_fs:ComponentsOfEquityAxis
Components of equity [member] | 權益的組成部分 [member] | ird_fs:EquityMember
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] | 其他綜合收益的部分將被重新分類至損益，税前 [abstract] | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] | 將被重新歸類為利潤或虧損的其他綜合收益的部分，除税後 [abstract] | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] | 不會重新分類至損益的其他綜合收益組成部分，税前 [abstract] | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] | 不會被分類至損益的其他綜合收益的部分，除税後 [abstract] | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
Comprehensive income | 綜合收益 | ird_fs:ComprehensiveIncome
Comprehensive income [abstract] | 綜合收益 [abstract] | ird_fs:ComprehensiveIncomeAbstract
Comprehensive income attributable to [abstract] | 綜合收益歸屬於 [abstract] | ird_fs:ComprehensiveIncomeAttributableToAbstract
Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract] | 歸屬於非控制性權益的持續營運和已終止業務的綜合收益 [abstract] | ird_fs_localised:ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract
Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract] | 歸屬於母公司股權持有人，持續營運和已終止業務的綜合收益 [abstract] | ird_fs_localised:ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract
Comprehensive income from continuing operations | 持續營運的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromContinuingOperations
Comprehensive income from continuing operations, attributable to non-controlling interests | 歸屬於非控制性權益的持續營運的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests
Comprehensive income from continuing operations, attributable to owners of parent | 歸屬於母公司股權持有人的持續營運的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent
Comprehensive income from discontinued operations | 已終止業務的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperations
Comprehensive income from discontinued operations, attributable to non-controlling interests | 歸屬於非控制性權益的已終止業務的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests
Comprehensive income from discontinued operations, attributable to owners of parent | 歸屬於母公司股權持有人的已終止業務的綜合收益 | ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
Comprehensive income, attributable to non-controlling interests | 綜合收益，歸屬於非控制性權益 | ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests
Comprehensive income, attributable to owners of parent | 綜合收益，歸屬於母公司股權持有人 | ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent
Comprehensive income, continuing and discontinued operations [abstract] | 綜合收益，持續營運和已終止業務 [abstract] | ird_fs_localised:ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract
Computer equipment [member] | 電腦設備 [member] | ird_fs:ComputerEquipmentMember
Computer software | 電腦軟體 | ird_fs:ComputerSoftware
Computer software [member] | 電腦軟體 [member] | ird_fs:ComputerSoftwareMember
Concentrations of risk [axis] | 風險集中 [axis] | ird_fs:ConcentrationsOfRiskAxis
Concentrations of risk [member] | 風險集中 [member] | ird_fs:ConcentrationsOfRiskMember
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk | 對應於除置信水準的技術的其他技術的結果的置信度，關於確定用於非財務風險的風險調整 | ird_fs:ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
Confidence level used to determine risk adjustment for non-financial risk | 用於確定非財務風險的風險調整的置信度 | ird_fs:ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk
Consensus pricing [member] | 共識定價 [member] | ird_fs:ConsensusPricingMember
Consideration paid (received) | 支付（收取）的對價 | ird_fs:ConsiderationPaidReceived
Consideration transferred, acquisition-date fair value | 對價轉讓，收購日的公平價值 | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred
Consolidated [member] | 綜合的 [member] | ird_fs:ConsolidatedMember
Consolidated and separate financial statements [axis] | 綜合及獨立的財務報表 [axis] | ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis
Consolidated structured entities [axis] | 綜合結構實體 [axis] | ird_fs:ConsolidatedStructuredEntitiesAxis
Consolidated structured entities [member] | 綜合結構實體 [member] | ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember
Constant prepayment rate, measurement input [member] | 固定提前還款率，衡量輸入 [member] | ird_fs:ConstantPrepaymentRateMeasurementInputMember
Construction in progress | 在建工程 | ird_fs:ConstructionInProgress
Construction in progress [member] | 在建工程 [member] | ird_fs:ConstructionInProgressMember
Consumable biological assets [member] | 消耗性生物資產 [member] | ird_fs:ConsumableBiologicalAssetsMember
Contingent consideration [member] | 或有代價 [member] | ird_fs:ContingentConsiderationMember
Contingent consideration recognised as of acquisition date | 在收購日確認或有代價 | ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate
Contingent liabilities incurred in relation to interests in associates | 與聯營公司之權益相關的或有負債 | ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
Contingent liabilities incurred in relation to interests in joint ventures | 與合營公司權益相關的或有負債 | ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
Contingent liabilities recognised as of acquisition date | 在收購日確認或有負債 | ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Contingent liabilities recognised in business combination | 確認在業務合併中的或有負債 | ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination
Contingent liabilities related to joint ventures [member] | 有關合營公司或有負債 [member] | ird_fs:ContingentLiabilitiesOfJointVentureMember
Contingent liability arising from post-employment benefit obligations [member] | 從退休福利義務所產生的或有負債 [member] | ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
Contingent liability for decommissioning, restoration and rehabilitation costs [member] | 退役、復原和修復費用或有負債 [member] | ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Contingent liability for guarantees [member] | 擔保或有負債 [member] | ird_fs:ContingentLiabilityForGuaranteesMember
Contingently issuable shares [member] | 有條件發行股份 [member] | ird_fs_localised:ContingentlyIssuableSharesMember
Continuing and discontinued operations [axis] | 持續營運和已終止業務 [axis] | ird_fs:ContinuingAndDiscontinuedOperationsAxis
Continuing involvement in derecognised financial assets by type of instrument [axis] | 按工具類型劃分的持續參與而終止認列的金融資產 [axis] | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
Continuing involvement in derecognised financial assets by type of instrument [member] | 按工具類型劃分的持續參與而終止認列的金融資產 [member] | ird_fs:TypesOfInstrumentMember
Continuing involvement in derecognised financial assets by type of transfer [axis] | 按轉移類型劃分的持續參與而終止認列的金融資產 [axis] | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
Continuing involvement in derecognised financial assets by type of transfer [member] | 按轉移類型劃分的持續參與而終止認列的金融資產 [member] | ird_fs:TypesOfTransferMember
Continuing operations, unless line item indicates otherwise [member] | 持續經營，除非項目另有說明 [member] | ird_fs:ContinuingOperationsMember
Contract assets | 合同資產 | ird_fs:ContractAssets
Contract assets [abstract] | 合同資產 [abstract] | ird_fs:ContractAssetsAbstract
Contract assets [member] | 合同資產 [member] | ird_fs:ContractAssetsMember
Contract duration [axis] | 合同期限 [axis] | ird_fs:ContractDurationAxis
Contract duration [member] | 合同期限 [member] | ird_fs:ContractDurationMember
Contract liabilities | 合同負債 | ird_fs:ContractLiabilities
Contract liabilities [abstract] | 合同負債 [abstract] | ird_fs:ContractLiabilitiesAbstract
Contract liabilities for performance obligations satisfied over time | 隨時間滿足履約義務的合同負債 | ird_fs_localised:ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
Contract liabilities recognised as of acquisition date | 於收購日確認的合同負債 | ird_fs_localised:ContractLiabilitiesRecognisedAsOfAcquisitionDate
Contracts Referencing Nature-dependent Electricity [member] | 依賴自然能源生產電力的合約 [member] | ird_fs:ContractsReferencingNaturedependentElectricityMember
Contracts referencing nature-dependent electricity designated as hedging instrument [member] | 指定為對沖工具的依賴自然能源生產電力的合約 [member] | ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged | 按衍生金融工具交換的現金流總額的合同現金流量的金額 | ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged
Contractual capital commitments | 契約資本承諾 | ird_fs:ContractualCapitalCommitments
Contractual commitments for acquisition of intangible assets | 收購無形資產的合同承諾 | ird_fs:ContractualCommitmentsForAcquisitionOfIntangibleAssets
Contractual commitments for acquisition of property, plant and equipment | 購買物業、工業裝置及設備的合同承諾 | ird_fs:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Contractual service margin | 合約服務邊際 | ird_fs:ContractualServiceMargin
Contractual service margin [member] | 合約服務邊際 [member] | ird_fs:ContractualServiceMarginMember
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] | 有關不涉及在過渡日修改追溯法已被應用時已存在的合同的合約服務邊際 [member] | ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] | 有關在過渡日公平價值法已被應用時已存在的合同的合約服務邊際 [member] | ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] | 有關在過渡日修改追溯法已被應用時已存在的合同的合約服務邊際 [member] | ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
Contributions to plan, net defined benefit liability (asset) [abstract] | 計劃供款，淨界定利益負債（資產） [abstract] | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract
Convertible instruments [member] | 可轉換工具 [member] | ird_fs_localised:ConvertibleInstrumentsMember
Copyrights, patents and other industrial property rights, service and operating rights | 版權、專利和其他工業權益、服務和經營權 | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Copyrights, patents and other industrial property rights, service and operating rights [member] | 版權、專利和其他工業權益、服務和經營權 [member] | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Corporate debt instruments held | 持有公司債務工具 | ird_fs:CorporateDebtInstrumentsHeld
Corporate information and statement of HKFRS compliance [abstract] | 公司資料及符合香港財務報告準則的聲明 [abstract] | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract
Cost approach [member] | 成本方法 [member] | ird_fs:CostApproachMember
Cost included in profit or loss in accordance with paragraph 20A of HKAS 16 that relates to items produced that are not output of entity's ordinary activities | 根據香港會計準則第16號第20A段計入損益的與非實體日常活動產出的項目相關成本 | ird_fs_localised:CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities
Cost of hedging [abstract] | 對沖成本 [abstract] | ird_fs_localised:CostOfHedgingAbstract
Cost of inventories recognised as expense during period | 期間確認為費用的存貨成本 | ird_fs:CostOfInventoriesRecognisedAsExpenseDuringPeriod
Cost of merchandise sold | 商品銷售成本 | ird_fs:CostOfMerchandiseSold
Cost of purchased energy sold | 購買能源的銷售成本 | ird_fs:CostOfPurchasedEnergySold
Cost of sales | 銷售成本 | ird_fs:CostOfSales
Cost of sales [member] | 銷售成本 [member] | ird_fs_localised:CostOfSalesMember
Cost of sales, food and beverage | 銷售成本，食品和飲料 | ird_fs:CostOfSalesFoodAndBeverage
Cost of sales, hotel operations | 銷售成本，酒店業務 | ird_fs:CostOfSalesHotelOperations
Cost of sales, room occupancy services | 銷售成本，客房出租服務 | ird_fs:CostOfSalesRoomOccupancyServices
Costs to obtain contracts with customers [member] | 取得客戶合同的成本 [member] | ird_fs:CostsToObtainContractsWithCustomersMember
Counterparties [axis] | 交易方 [axis] | ird_fs:CounterpartiesAxis
Counterparties [member] | 交易方 [member] | ird_fs:CounterpartiesMember
Country of domicile [member] | 居住國 [member] | ird_fs:CountryOfDomicileMember
Country of incorporation | 註冊國家 | ird_fs:CountryOfIncorporation
Country of incorporation of associate | 聯營公司的成立國家 | ird_fs:CountryOfIncorporationOrResidenceOfAssociate
Country of incorporation of entity whose consolidated financial statements have been produced for public use | 已編制合併財務報表供公衆使用的實體的成立國家/地區 | ird_fs:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
Country of incorporation of joint operation | 聯合營運的成立國家 | ird_fs:CountryOfIncorporationOfJointOperation
Country of incorporation of joint venture | 合營公司的成立國家 | ird_fs:CountryOfIncorporationOfJointVenture
Country of incorporation of subsidiary | 附屬公司的成立國家 | ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
Creation date [axis] | 創建日期 [axis] | ird_fs:CreationDateAxis
Credit card loans | 信用卡貸款 | ird_fs:CreditCardLoans
Credit derivative, fair value | 信用衍生工具，公平價值 | ird_fs:CreditDerivativeFairValue
Credit derivative, nominal amount | 信用衍生工具，名義金額 | ird_fs:CreditDerivativeNominalAmount
Credit exposure | 信貸風險 | ird_fs:CreditExposure
Credit impairment of financial instruments [axis] | 金融工具的信用減損 [axis] | ird_fs:CreditImpairmentOfFinancialInstrumentsAxis
Credit impairment of financial instruments [member] | 金融工具的信用減損 [member] | ird_fs:CreditImpairmentOfFinancialInstrumentsMember
Credit risk [member] | 信貸風險 [member] | ird_fs:CreditRiskMember
Credit spread, measurement input [member] | 信貸息差，衡量輸入 [member] | ird_fs:CreditSpreadMeasurementInputMember
Credit-related fee and commission income | 信用相關手續費及佣金收入 | ird_fs:CreditrelatedFeeAndCommissionIncome
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models | 使用不同模型衡量的資產組合之間在出售投資物業時計入損益的公平價值累計變動 | ird_fs:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels
Cumulative effect at date of initial application [axis] | 於初始應用日期的累計影響 [axis] | ird_fs_localised:CumulativeEffectAtDateOfInitialApplicationAxis
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income | 處置指定以公平價值衡量且其變動計入其他綜合收益的權益工具投資的累計收益（虧損） | ird_fs:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category | 因金融資產從經其他綜合收益以公平價值衡量的金融資產重新分類至經損益以公平價值衡量而產生的原計入其他綜合收益的累計收益（虧損） | ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
Cumulative preference dividends not recognised | 不確認的累積優先股股息 | ird_fs:CumulativePreferenceDividendsNotRecognised
Cumulative unrecognised share of losses of associates | 聯營公司的未確認累計虧損份額 | ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates
Cumulative unrecognised share of losses of joint ventures | 合營公司的未確認累計虧損份額 | ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method | 合營公司累計未確認的虧損份額，從比例合併法轉變為權益法 | ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod
Currency in which information is displayed [axis] | 顯示資訊的貨幣 [axis] | ird_fs_localised:CurrencyInWhichInformationIsDisplayedAxis
Currency in which supplementary information is displayed [member] | 顯示補充資訊的貨幣 [member] | ird_fs_localised:CurrencyInWhichSupplementaryInformationIsDisplayedMember
Currency risk [member] | 貨幣風險 [member] | ird_fs:CurrencyRiskMember
Currency swap contract [member] | 貨幣掉期合同 [member] | ird_fs:CurrencySwapContractMember
Current [member] | 當前 [member] | ird_fs:CurrentMember
Current accruals and current deferred income including current contract liabilities | 流動應計及流動遞延收入包括流動合同負債的 | ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities
Current accruals and current deferred income including current contract liabilities [abstract] | 流動應計及流動遞延收入包括流動合同負債 [abstract] | ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract
Current accrued expenses and other current liabilities | 流動應付費用及其他流動負債 | ird_fs:CurrentAccruedExpensesAndOtherCurrentLiabilities
Current accrued income including current contract assets | 包括流動合同資產的流動應計收入 | ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssets
Current accrued income including current contract assets [abstract] | 包括流動合同資產的流動應計收入 [abstract] | ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract
Current accrued income other than current contract assets | 流動合同資產以外的流動應計收入 | ird_fs_localised:CurrentAccruedIncomeOtherThanCurrentContractAssets
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time | 已收流動預付，代表流動合同負債滿足履約義務的時間點 | ird_fs:CurrentAdvances
Current advances to suppliers | 給予供應商的流動預付帳款 | ird_fs:CurrentAdvancesToSuppliers
Current agricultural produce | 流動農產品 | ird_fs:CurrentAgriculturalProduce
Current and deferred tax relating to items charged or credited directly to equity [abstract] | 與直接計入權益的項目相關的當期税項和遞延税項 [abstract] | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
Current and deferred tax relating to items credited (charged) directly to equity | 與直接計入權益的項目相關的當期和遞延税項 | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Current assets | 流動資產 | ird_fs:CurrentAssets
Current assets (liabilities) | 流動資產（負債） | ird_fs:CurrentAssetsLiabilities
Current assets [abstract] | 流動資產 [abstract] | ird_fs:CurrentAssetsAbstract
Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組以外的流動資產 | ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
Current assets recognised as of acquisition date | 在收購日確認的流動資產 | ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate
Current biological assets | 流動生物資產 | ird_fs:CurrentBiologicalAssets
Current biological assets [member] | 流動生物資產 [member] | ird_fs:CurrentBiologicalAssetsMember
Current bonds issued and current portion of non-current bonds issued | 發行短期債券和一年內應償還的長期債券 | ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued
Current borrowings | 流動借款 | ird_fs:ShorttermBorrowings
Current borrowings and current portion of non-current borrowings | 流動借款和一年內應償還的非流動借款 | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings
Current borrowings and current portion of non-current borrowings [abstract] | 流動借款和一年內應償還的非流動借款 [abstract] | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract
Current borrowings and current portion of non-current borrowings, by type [abstract] | 流動借款和一年內應償還的非流動借款，按類型 [abstract] | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract
Current commercial papers issued and current portion of non-current commercial papers issued | 發行短期商業票據和一年內應償還的長期商業本票 | ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued
Current contract assets | 流動合同資產 | ird_fs:CurrentContractAssets
Current contract liabilities | 流動合同負債 | ird_fs:CurrentContractLiabilities
Current contract liabilities [abstract] | 流動合同負債 [abstract] | ird_fs_localised:CurrentContractLiabilitiesAbstract
Current contract liabilities for performance obligations satisfied over time | 隨時間滿足履約義務的流動合同負債 | ird_fs_localised:CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
Current crude oil | 流動原油 | ird_fs:CurrentCrudeOil
Current debt instruments issued | 流動已發行的債務工具 | ird_fs:CurrentDebtInstrumentsIssued
Current deferred income including current contract liabilities | 流動遞延收入包括流動合同負債 | ird_fs_localised:CurrentDeferredIncomeIncludingCurrentContractLiabilities
Current deferred income including current contract liabilities [abstract] | 流動遞延收入包括流動合同負債 [abstract] | ird_fs_localised:CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract
Current deferred income other than current contract liabilities | 流動合同負債以外的流動遞延收入 | ird_fs_localised:CurrentDeferredIncomeOtherThanCurrentContractLiabilities
Current deposits from customers | 流動客戶存款 | ird_fs:CurrentDepositsFromCustomers
Current derivative financial assets | 流動衍生金融資產 | ird_fs:CurrentDerivativeFinancialAssets
Current derivative financial liabilities | 流動衍生金融負債 | ird_fs:CurrentDerivativeFinancialLiabilities
Current dividend payables | 流動的股息應付款 | ird_fs:CurrentDividendPayables
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member] | 為履行義務而支付的未來現金流出的當前估計數，衡量輸入 [member] | ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
Current excise tax payables | 流動消費税應付款 | ird_fs:CurrentExciseTaxPayables
Current finance lease receivables | 流動融資租賃應收帳款 | ird_fs:CurrentFinanceLeaseReceivables
Current financial assets | 流動金融資產 | ird_fs:CurrentFinancialAssets
Current financial assets at amortised cost | 以攤銷成本衡量的流動金融資產 | ird_fs:CurrentFinancialAssetsAtAmortisedCost
Current financial assets at fair value through other comprehensive income | 經其他綜合收益以公平價值計量的流動金融資產 | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Current financial assets at fair value through other comprehensive income [abstract] | 經其他綜合收益以公平價值計量的流動金融資產 [abstract] | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Current financial assets at fair value through profit or loss | 經損益以公平價值衡量的流動金融資產 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Current financial assets at fair value through profit or loss [abstract] | 經損益以公平價值衡量的流動金融資產 [abstract] | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
Current financial assets at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的流動金融資產，分類為交易而持有 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | 經損益以公平價值衡量的流動金融資產，在初始確認時或者隨後指定 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Current financial assets at fair value through profit or loss, mandatorily measured at fair value | 強制經損益以公平價值衡量的流動金融資產 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | 經損益以公平價值衡量的流動金融資產，按重新購回自有權益工具所得的豁免衡量 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | 經損益以公平價值衡量的流動金融資產，按回購本身的金融負債所得的豁免衡量 | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
Current financial assets available-for-sale | 可供出售的流動金融資產 | ird_fs:CurrentFinancialAssetsAvailableforsale
Current financial assets measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的流動金融資產 | ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Current financial liabilities | 流動性金融負債 | ird_fs:CurrentFinancialLiabilities
Current financial liabilities at amortised cost | 以攤銷成本衡量的流動金融負債 | ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost
Current financial liabilities at fair value through profit or loss | 經損益以公平價值衡量的流動金融負債 | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Current financial liabilities at fair value through profit or loss [abstract] | 經損益以公平價值衡量的流動性金融負債 [abstract] | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Current financial liabilities at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的流動金融負債，劃分為為交易而持有 | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 於初始確認或隨後指定經損益以公平價值衡量的流動金融負債 | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Current finished goods | 流動完成品 | ird_fs:FinishedGoods
Current food and beverage | 流動食品和飲料 | ird_fs:CurrentFoodAndBeverage
Current fuel | 流動燃料 | ird_fs:CurrentFuel
Current government grants | 流動政府補助 | ird_fs:CurrentGovernmentGrants
Current held-to-maturity investments | 持有流動至到期投資 | ird_fs:CurrentHeldtomaturityInvestments
Current income tax payables | 流動所得税應付款 | ird_fs_localised:CurrentIncomeTaxPayables
Current interest payable | 流動應付利息 | ird_fs:CurrentInterestPayable
Current interest receivable | 流動應收利息 | ird_fs:CurrentInterestReceivable
Current inventories | 流動存貨 | ird_fs:Inventories
Current inventories arising from extractive activities [abstract] | 採掘活動產生的流動庫存 [abstract] | ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract
Current inventories held for sale | 持有待售流動存貨 | ird_fs:CurrentInventoriesHeldForSale
Current inventories in transit | 運輸中的流動存貨 | ird_fs:CurrentInventoriesInTransit
Current investments | 流動投資 | ird_fs:CurrentInvestments
Current investments in equity instruments designated at fair value through other comprehensive income | 指定經其他綜合收益以公平價值衡量的流動權益工具投資 | ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
Current lease liabilities | 流動租賃負債 | ird_fs:CurrentLeaseLiabilities
Current legal proceedings provision | 流動法律訴訟準備 | ird_fs:ShorttermLegalProceedingsProvision
Current liabilities | 流動負債 | ird_fs:CurrentLiabilities
Current liabilities [abstract] | 流動負債 [abstract] | ird_fs:CurrentLiabilitiesAbstract
Current liabilities other than liabilities included in disposal groups classified as held for sale | 包括在持有待售處置組的負債以外的流動負債 | ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
Current liabilities recognised as of acquisition date | 在收購日確認的流動負債 | ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
Current loans and receivables | 流動貸款及應收帳款 | ird_fs:CurrentLoansAndReceivables
Current loans received and current portion of non-current loans received | 獲得短期借款和一年內應償還的長期借款 | ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived
Current materials and supplies to be consumed in production process or rendering services | 生產或服務過程需消耗的流動材料和供應品 | ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Current merchandise | 流動商品 | ird_fs:Merchandise
Current miscellaneous other provisions | 流動其他雜項準備 | ird_fs:ShorttermMiscellaneousOtherProvisions
Current natural gas | 流動天然氣 | ird_fs:CurrentNaturalGas
Current net defined benefit asset | 流動淨界定利益資產 | ird_fs:CurrentRecognisedAssetsDefinedBenefitPlan
Current net defined benefit liability | 流動淨界定利益計劃負債 | ird_fs:CurrentRecognisedLiabilitiesDefinedBenefitPlan
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 流動非現金資產抵押的抵押品，當中受讓方有權利以合同或慣例出售、或再抵押該抵押品 | ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Current notes and debentures issued and current portion of non-current notes and debentures issued | 發行短期票據及債券和一年內應償還的長期票據及債券 | ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued
Current onerous contracts provision | 流動虧損性合約準備 | ird_fs:ShorttermOnerousContractsProvision
Current ore stockpiles | 流動礦石庫存 | ird_fs:CurrentOreStockpiles
Current packaging and storage materials | 流動包裝和存儲材料 | ird_fs:CurrentPackagingAndStorageMaterials
Current payables for purchase of energy | 購買能源的流動應付款 | ird_fs:CurrentPayablesForPurchaseOfEnergy
Current payables for purchase of non-current assets | 購買非流動資產的流動應付款 | ird_fs:CurrentPayablesForPurchaseOfNoncurrentAssets
Current payables on taxes other than income tax | 所得税以外的流動應付税款 | ird_fs_localised:CurrentPayablesOnTaxesOtherThanIncomeTax
Current payables to holding companies | 控股公司流動應付款 | ird_fs_localised:CurrentPayablesToHoldingCompanies
Current payables to related parties | 關聯方流動應付款 | ird_fs:TradeAndOtherCurrentPayablesToRelatedParties
Current payables to subsidiaries | 附屬公司流動應付款 | ird_fs_localised:CurrentPayablesToSubsidiaries
Current payables/loans from directors | 流動董事應付款/貸款 | ird_fs_localised:CurrentPayablesLoansFromDirectors
Current petroleum and petrochemical products | 流動石油和石化產品 | ird_fs:CurrentPetroleumAndPetrochemicalProducts
Current portion of non-current borrowings | 一年內應償還的非流動借款 | ird_fs:CurrentPortionOfLongtermBorrowings
Current prepaid expenses | 流動預付費用 | ird_fs:CurrentPrepaidExpenses
Current prepayments | 流動預付帳款 | ird_fs:CurrentPrepayments
Current prepayments [abstract] | 流動預付帳款 [abstract] | ird_fs:CurrentPrepaymentsAbstract
Current prepayments and current accrued income including current contract assets | 流動預付帳款及包括流動合同資產的流動應計收入 | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets
Current prepayments and current accrued income including current contract assets [abstract] | 流動預付帳款及包括流動合同資產的流動應計收入 [abstract] | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract
Current prepayments and current accrued income other than current contract assets | 流動預付帳款及流動合同資產以外的流動應計收入 | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets
Current prepayments and current accrued income other than current contract assets [abstract] | 流動預付帳款及流動合同資產以外的流動應計收入 [abstract] | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract
Current prepayments and other current assets | 流動預付帳款及其他流動資產 | ird_fs:CurrentPrepaymentsAndOtherCurrentAssets
Current production supplies | 流動生產用品 | ird_fs:ProductionSupplies
Current programming assets | 流動程式資產 | ird_fs:CurrentProgrammingAssets
Current provision for decommissioning, restoration and rehabilitation costs | 流動退役，復原和修復的準備費用 | ird_fs:ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts
Current provisions | 流動準備 | ird_fs:CurrentProvisions
Current provisions [abstract] | 流動準備 [abstract] | ird_fs:CurrentProvisionsAbstract
Current provisions for employee benefits | 僱員福利流動準備 | ird_fs:CurrentProvisionsForEmployeeBenefits
Current raw materials | 流動原料 | ird_fs:RawMaterials
Current raw materials and current production supplies | 流動原料和流動生產用品 | ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies
Current raw materials and current production supplies [abstract] | 流動原料和流動生產用品 [abstract] | ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract
Current receivables due from associates | 流動聯營公司應收帳款 | ird_fs:CurrentReceivablesDueFromAssociates
Current receivables due from holding companies | 控股公司流動應收帳款 | ird_fs_localised:CurrentReceivablesDueFromHoldingCompanies
Current receivables due from joint ventures | 流動合營公司應收帳款 | ird_fs:CurrentReceivablesDueFromJointVentures
Current receivables due from related parties | 流動關聯方應收款 | ird_fs:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Current receivables due from subsidiaries | 流動附屬公司應收帳款 | ird_fs_localised:CurrentReceivablesDueFromSubsidiaries
Current receivables from contracts with customers | 客戶合同的流動應收帳款 | ird_fs:CurrentReceivablesFromContractsWithCustomers
Current receivables from rental of properties | 物業出租的流動應收帳款 | ird_fs:CurrentReceivablesFromRentalOfProperties
Current receivables from sale of properties | 物業銷售的流動應收帳款 | ird_fs:CurrentReceivablesFromSaleOfProperties
Current receivables from taxes other than income tax | 所得税以外的流動應收税款 | ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax
Current receivables/loans to directors | 流動董事應收帳款/貸款 | ird_fs_localised:CurrentReceivablesLoansToDirectors
Current refunds provision | 流動退款準備 | ird_fs:CurrentRefundsProvision
Current restricted cash and cash equivalents | 流動受限現金及現金等價物 | ird_fs:CurrentRestrictedCashAndCashEquivalents
Current restructuring provision | 流動重組準備 | ird_fs:ShorttermRestructuringProvision
Current retention payables | 流動保留應付款 | ird_fs:CurrentRetentionPayables
Current secured bank loans received and current portion of non-current secured bank loans received | 獲得短期的抵押銀行貸款和一年內應償還的長期抵押銀行貸款 | ird_fs:CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived
Current service cost, defined benefit plans | 當前服務成本，界定利益計劃 | ird_fs_localised:CurrentServiceCostDefinedBenefitPlans
Current spare parts | 流動備用零件 | ird_fs:SpareParts
Current tax assets | 當期税項資產 | ird_fs:CurrentTaxAssets
Current tax assets, current | 當期税項資產，流動 | ird_fs:CurrentTaxAssetsCurrent
Current tax assets, non-current | 當期税項資產，非流動 | ird_fs:CurrentTaxAssetsNoncurrent
Current tax expense (income) | 當期税項開支（收入） | ird_fs:CurrentTaxExpenseIncome
Current tax expense (income) and adjustments for current tax of prior periods | 當期税項開支（收入）和前期的當期税項調整 | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
Current tax expense (income) and adjustments for current tax of prior periods [abstract] | 當期税項開支（收入）和以前期間形成的當期税項的調整 [abstract] | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract
Current tax expense (income), related to Pillar Two income taxes | 與支柱二所得税相關的當期税項支出（收入） | ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes
Current tax liabilities | 當期税項負債 | ird_fs:CurrentTaxLiabilities
Current tax liabilities, current | 當期税項負債，流動 | ird_fs:CurrentTaxLiabilitiesCurrent
Current tax liabilities, non-current | 當期税項負債，非流動 | ird_fs:CurrentTaxLiabilitiesNoncurrent
Current tax relating to items credited (charged) directly to equity | 與直接計入權益的項目相關的當期税項 | ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Current trade payables | 流動貿易應付款 | ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers
Current trade receivables | 流動貿易應收帳款 | ird_fs:CurrentTradeReceivables
Current unsecured bank loans received and current portion of non-current unsecured bank loans received | 獲得短期的無抵押銀行貸款和一年內應償還的長期無抵押銀行貸款 | ird_fs:CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived
Current value added tax payables | 流動增值税應付款 | ird_fs:CurrentValueAddedTaxPayables
Current value added tax receivables | 流動應收增值税 | ird_fs:CurrentValueAddedTaxReceivables
Current warrant liability | 流動權證負債 | ird_fs_localised:CurrentWarrantLiability
Current warranty provision | 流動保修準備 | ird_fs:ShorttermWarrantyProvision
Current work in progress | 流動半製成品 | ird_fs:WorkInProgress
Currently stated [member] | 當前列報 [member] | ird_fs:RestatedMember
Customer-related intangible assets [member] | 與客戶相關的無形資產 [member] | ird_fs:CustomerrelatedIntangibleAssetsMember
Customer-related intangible assets recognised as of acquisition date | 在收購日確認與客戶相關的無形資產 | ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
Date as at which entity plans to apply new HKFRS initially | 實體計劃初始應用新香港財務報告準則的日期 | ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially
Date by which application of new HKFRS is required | 要求應用新香港財務報告準則的截止日期 | ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired
Date of acquisition | 收購日期 | ird_fs:DateOfAcquisition2013
Date of authorisation for issue of financial statements | 授權發佈財務報表的日子 | ird_fs:DateOfAuthorisationForIssueOfFinancialStatements2013
Date of end of reporting period | 報告期末日期 | ird_fs:DateOfEndOfReportingPeriod2013
Date of end of reporting period of financial statements of associate | 聯營公司財務報表報告期期末日 | ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
Date of end of reporting period of financial statements of joint venture | 合營公司財務報表報告期期末日 | ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
Date of end of reporting period of financial statements of subsidiary | 附屬公司財務報表報告期期末日 | ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Date of grant of share-based payment arrangement | 以股份為基礎的支付安排的授予日期 | ird_fs:DateOfGrantOfSharebasedPaymentArrangement
Date of reclassification of financial assets due to change in business model | 由於業務模式的改變而重新分類金融資產的日期 | ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel
Dated subordinated liabilities | 註明日期的次級負債 | ird_fs:DatedSubordinatedLiabilities
Debt instruments held | 持有的債務工具 | ird_fs:DebtInstrumentsHeld
Debt instruments held [abstract] | 持有的債務工具 [abstract] | ird_fs:DebtInstrumentsHeldAbstract
Debt instruments held at amortised cost | 以攤銷成本衡量持有的債務工具 | ird_fs:DebtInstrumentsHeldAtAmortisedCost
Debt instruments held at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的債務工具，分類為持作交易 | ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的債務工具，除了分類為持作交易 | ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Debt instruments held measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的債務工具 | ird_fs:DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome
Debt instruments issued | 已發行的債務工具 | ird_fs:DebtSecurities
Debt instruments issued at amortised cost | 以攤銷成本衡量已發行的債務工具 | ird_fs:DebtInstrumentsIssuedAtAmortisedCost
Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的債務工具 | ird_fs:DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Debt instruments, amount contributed to fair value of plan assets | 債務工具，計入計劃資產公平價值的金額 | ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Debt instruments, percentage contributed to fair value of plan assets | 債務工具佔計劃資產公平價值的百分比 | ird_fs_localised:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Debt securities [member] | 債務證券 [member] | ird_fs:DebtSecuritiesMember
Decrease (increase) in inventories of finished goods and work in progress | 庫存的製成品和半製成品減少（增加） | ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions | 從人口假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加） | ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions | 從財務假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加） | ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments | 從經驗調整所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加） | ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan | 因計劃供款而導致的淨界定利益負債（資產）減少（增加） | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants | 由於計劃參與者對計劃的供款而導致的淨界定利益負債（資產）的減少（增加） | ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense | 在限制淨界定利益資產的資產上限不包括利息收入或支出的效果變化所產生的虧損（收益）導致淨界定利益負債（資產）減少（增加） | ird_fs:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income | 重新衡量其他綜合收益導致的淨界定利益負債（資產）增加（減少） | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements | 結算的收益（虧損）所產生的淨界定利益負債（資產）減少（增加） | ird_fs:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan | 從計劃付款所產生的淨界定利益負債（資產）減少（增加） | ird_fs:PaymentsFromPlanNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements | 關於結算的付款所產生的淨界定利益負債（資產）減少（增加） | ird_fs:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer | 由僱主供款計劃所產生的淨界定利益負債（資產）減少（增加）金額 | ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense | 不包括利息收入或費用的計劃資產回報所產生的淨界定利益負債（資產）減少（增加） | ird_fs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Decrease (increase) through tax on share-based payment transactions, equity | 通過以股份為基礎支付交易的税項的減少（增加），權益 | ird_fs:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions
Decrease due to harvest, biological assets | 由於收成而減少的生物資產 | ird_fs:DecreaseDueToHarvestBiologicalAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令資產公平價值衡量的減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令實體自有權益工具公平價值衡量的減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令負債公平價值衡量的減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的資產公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的負債公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的資產公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的負債公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的資產公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的實體自有權益工具公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的負債公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的資產公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的實體自有權益工具公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的負債公平價值衡量減少 | ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid | 界定利益責任相關的報銷權通過利益支付而減少 | ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements | 界定利益責任相關的報銷權通過結算支付而減少 | ird_fs:PaymentsInRespectOfSettlementsReimbursementRights
Decrease through balances recovered in current period, regulatory deferral account debit balances | 通過本期追回餘額的減少，監管遞延帳戶借方餘額 | ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
Decrease through balances reversed in current period, regulatory deferral account credit balances | 通過本期餘額撥回的減少，監管遞延帳戶貸方餘額 | ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
Decrease through classified as held for sale, biological assets | 通過分類為持有待售的減少，生物資產 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
Decrease through classified as held for sale, goodwill | 通過分類為持有待售而減值，商譽 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill
Decrease through classified as held for sale, intangible assets and goodwill | 通過分類為持有待售的減少，無形資產和商譽 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
Decrease through classified as held for sale, intangible assets other than goodwill | 通過分類為持有待售的減少，商譽以外的無形資產 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
Decrease through classified as held for sale, investment property | 通過分類為持有待售的減少，投資物業 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
Decrease through classified as held for sale, property, plant and equipment | 通過分類為持有待售物業、工業裝置及設備減少 | ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
Decrease through classified as held for sale, property, plant and equipment including right-of-use assets | 通過分類為持有待售而減值，物業、工業裝置及設備，包括使用權資產 | ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets
Decrease through classified as held for sale, right-of-use assets | 通過分類為持有待售而減值，使用權資產 | ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts | 通過終止確認，貸款承諾和財務擔保合同信貸風險減少 | ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Decrease through derecognition, financial assets | 通過終止確認，金融資產減少 | ird_fs:DecreaseThroughDerecognitionFinancialAssets
Decrease through disposals, regulatory deferral account credit balances | 通過處置的減少，監管遞延帳戶貸方餘額 | ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
Decrease through disposals, regulatory deferral account debit balances | 通過處置的減少，監管遞延帳戶借方餘額 | ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
Decrease through impairment losses, assets for insurance acquisition cash flows | 通過減值虧損減少的保險獲取現金流資產 | ird_fs_localised:DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows
Decrease through impairment, contract assets | 通過減值的減少，合同資產 | ird_fs:DecreaseThroughImpairmentContractAssets
Decrease through impairments, regulatory deferral account debit balances | 通過減值的減少，監管遞延帳戶借方餘額 | ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
Decrease through loss of control of subsidiary, intangible assets and goodwill | 通過失去附屬公司的控制權的減少，無形資產和商譽 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
Decrease through loss of control of subsidiary, intangible assets other than goodwill | 通過失去附屬公司的控制權的減少，商譽以外的無形資產 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
Decrease through loss of control of subsidiary, other provisions | 通過失去附屬公司的控制權的減少，其他準備 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
Decrease through loss of control of subsidiary, property, plant and equipment | 通過失去附屬公司的控制，物業、工業裝置及設備減少 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets | 通過失去附屬公司的控制而減值，物業、工業裝置及設備，包括使用權資產 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets
Decrease through loss of control of subsidiary, right-of-use assets | 通過失去附屬公司的控制而減值，使用權資產 | ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets
Decrease through other distributions to owners, equity | 通過其他分配給所有者，權益減少 | ird_fs:IncreaseDecreaseThroughOtherDistributionsToOwners
Decrease through performance obligation being satisfied, contract liabilities | 通過履約義務被滿足的減少，合同責任 | ird_fs:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
Decrease through right to consideration becoming unconditional, contract assets | 通過取得對價的權利變為無條件的減少，合同資產 | ird_fs:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions | 通過轉入分類為為持有而出售的處置組中的負債的減少，其他準備 | ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
Decrease through write-off, financial assets | 通過轉銷，金融資產減少 | ird_fs:DecreaseThroughWriteoffFinancialAssets
Deductible temporary differences for which no deferred tax asset is recognised | 對於沒有遞延税項資產確認的可抵扣暫時性差異 | ird_fs:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Default financial statements date [member] | 預設財務報表日期 [member] | ird_fs:DefaultFinancialStatementsDateMember
Deferred income including contract liabilities | 遞延收入包括合同負債 | ird_fs_localised:DeferredIncomeIncludingContractLiabilities
Deferred income including contract liabilities [abstract] | 遞延收入包括合同負債 [abstract] | ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesAbstract
Deferred income including contract liabilities recognised as of acquisition date | 遞延收入金額，包括在收購日確認的合同負債 | ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate
Deferred income including contract liabilities recognised as of acquisition date [abstract] | 遞延收入，包括在收購日確認的合同負債 [abstract] | ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
Deferred income other than contract liabilities | 合同負債以外的遞延收入 | ird_fs_localised:DeferredIncomeOtherThanContractLiabilities
Deferred income other than contract liabilities recognised as of acquisition date | 於收購日確認的合同負債以外的遞延收入 | ird_fs_localised:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate
Deferred tax asset associated with regulatory deferral account balances | 監管遞延帳戶餘額相關的遞延税項資產 | ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | 當遞延税項資產的使用取決於未來應課税利潤超過應課税暫時性差異撥回的利潤且實體在遞延税項資產相關的税務管轄區遭受損失時，遞延税項資產 | ird_fs:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates
Deferred tax assets | 遞延税項資產 | ird_fs:DeferredTaxAssets
Deferred tax assets and liabilities [abstract] | 遞延税項資產和負債 [abstract] | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract
Deferred tax assets recognised as of acquisition date | 在收購日確認的遞延税項資產 | ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
Deferred tax expense (income) | 遞延税項開支（收入） | ird_fs:DeferredTaxExpenseIncome
Deferred tax expense (income) [abstract] | 遞延税項開支（收入） [abstract] | ird_fs:DeferredTaxExpenseIncomeAbstract
Deferred tax expense (income) recognised in profit or loss | 在損益中確認的遞延税項開支（收入） | ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Deferred tax expense (income) relating to origination and reversal of temporary differences | 就暫時性差異的產生及撥回所涉及的遞延税項開支（收入） | ird_fs:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes | 就税率變動或開徵新税所涉及的遞延税項開支（收入） | ird_fs:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset | 遞延税項資產減記或減記撥回產生的遞延税項開支 | ird_fs:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Deferred tax liabilities | 遞延税項負債 | ird_fs:DeferredTaxLiabilities
Deferred tax liabilities recognised as of acquisition date | 在收購日確認的遞延所得税負債 | ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Deferred tax liability (asset) | 遞延税項負債（資產） | ird_fs:DeferredTaxLiabilityAsset
Deferred tax liability associated with regulatory deferral account balances | 監管遞延帳戶餘額相關的遞延税項負債 | ird_fs:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
Deferred tax relating to items credited (charged) directly to equity | 與直接計入權益的項目相關的遞延税項 | ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Defined benefit obligation, at present value | 現值的界定利益責任 | ird_fs:DefinedBenefitObligationAtPresentValue
Defined benefit plans [axis] | 界定利益計劃 [axis] | ird_fs:DefinedBenefitPlansAxis
Defined benefit plans [member] | 界定利益計劃 [member] | ird_fs:DefinedBenefitPlansMember
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] | 除多僱主計劃、政府計劃和在同一控制下的實體之間分擔風險的計劃以外的界定利益計劃 [member] | ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
Defined benefit plans that share risks between entities under common control [member] | 在共同控制下的實體之間分擔風險的界定利益計劃 [member] | ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
Departure from requirement of HKFRS [axis] | 偏離香港財務報告準則的要求 [axis] | ird_fs:DepartureFromRequirementOfHKFRSAxis
Deposit liabilities | 存款負債 | ird_fs:DepositLiabilities
Deposits at amortised cost | 以攤銷成本衡量的存款 | ird_fs:DepositsAtAmortisedCost
Deposits at fair value through profit or loss that meet definition of held for trading | 符合為交易而持有的定義經損益以公平價值衡量的存款 | ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
Deposits at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的存款 | ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Deposits from banks | 銀行存款 | ird_fs:DepositsFromBanks
Deposits from banks at amortised cost | 以攤銷成本衡量的銀行存款 | ird_fs:DepositsFromBanksAtAmortisedCost
Deposits from banks at fair value through profit or loss that meet definition of held for trading | 符合為交易而持有的定義經損益以公平價值衡量的銀行存款 | ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的銀行存款 | ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Deposits from customers | 客戶存款 | ird_fs:DepositsFromCustomers
Deposits from customers [abstract] | 客戶存款 [abstract] | ird_fs:DepositsFromCustomersAbstract
Deposits from customers at amortised cost | 以攤銷成本衡量的客戶存款 | ird_fs:DepositsFromCustomersAtAmortisedCost
Deposits from customers at fair value through profit or loss that meet definition of held for trading | 符合為交易而持有的定義經損益以公平價值衡量的客戶存款 | ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading
Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量來的客戶存款 | ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Depreciation and amortisation expense | 折舊和攤銷費用 | ird_fs:DepreciationAndAmortisationExpense
Depreciation and amortisation expense [abstract] | 折舊和攤銷費用 [abstract] | ird_fs:DepreciationAndAmortisationExpenseAbstract
Depreciation expense | 折舊費用 | ird_fs:DepreciationExpense
Depreciation method, biological assets, at cost | 折舊方法，生物資產，以成本衡量 | ird_fs:DepreciationMethodBiologicalAssetsAtCost
Depreciation method, investment property, cost model | 折舊方法，投資物業，成本模式 | ird_fs:DepreciationMethodInvestmentPropertyCostModel
Depreciation method, property, plant and equipment | 物業、工業裝置及設備的折舊方法 | ird_fs:DepreciationMethodPropertyPlantAndEquipment
Depreciation rate, biological assets, at cost | 折舊率，生物資產，以成本衡量 | ird_fs:DepreciationRateBiologicalAssetsAtCost
Depreciation rate, investment property, cost model | 折舊率，投資物業，成本模式 | ird_fs:DepreciationRateInvestmentPropertyCostModel
Depreciation rate, property, plant and equipment | 物業、工業裝置及設備的折舊率 | ird_fs:DepreciationRatePropertyPlantAndEquipment
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss | 確認在損益表的折舊，攤銷及減值虧損（減值虧損撥回） | ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] | 確認在損益表中的折舊，攤銷和減值虧損（減值虧損撥回） [abstract] | ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract
Depreciation, biological assets | 折舊，生物資產 | ird_fs:DepreciationBiologicalAssets
Depreciation, investment property | 折舊，投資物業 | ird_fs:DepreciationInvestmentProperty
Depreciation, property, plant and equipment | 物業、工業裝置及設備的折舊 | ird_fs:DepreciationPropertyPlantAndEquipment
Depreciation, property, plant and equipment including right-of-use assets | 物業、工業裝置及設備，包括使用權資產的折舊 | ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
Depreciation, right-of-use assets | 折舊，使用權資產 | ird_fs:DepreciationRightofuseAssets
Derivative financial assets | 衍生金融資產 | ird_fs:DerivativeFinancialAssets
Derivative financial assets held for hedging | 為對沖而持有的衍生金融資產 | ird_fs:DerivativeFinancialAssetsHeldForHedging
Derivative financial assets held for trading | 為交易而持有的衍生金融資產 | ird_fs:DerivativeFinancialAssetsHeldForTrading
Derivative financial liabilities | 衍生金融負債 | ird_fs:DerivativeFinancialLiabilities
Derivative financial liabilities held for hedging | 為對沖而持有的衍生金融負債 | ird_fs:DerivativeFinancialLiabilitiesHeldForHedging
Derivative financial liabilities held for trading | 為交易而持有的衍生金融負債 | ird_fs:DerivativeFinancialLiabilitiesHeldForTrading
Derivative financial liabilities, undiscounted cash flows | 衍生金融負債的未折現現金流量 | ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows
Derivatives [member] | 衍生工具 [member] | ird_fs:DerivativesMember
Derivatives, amount contributed to fair value of plan assets | 衍生工具，計入計劃資產的公平價值金額 | ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets
Derivatives, percentage contributed to fair value of plan assets | 衍生工具，計入計劃資產的公平價值百分比 | ird_fs_localised:DerivativesPercentageContributedToFairValueOfPlanAssets
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 説明與業務合併中資產收購和負債承擔分開確認的交易採用的會計準則 | ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Description of accounting policies and methods of computation followed in interim financial statements [text block] | 中期財務報表遵循的會計政策及計算方法説明 [text block] | ird_fs:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements
Description of accounting policy decision to use exception in HKFRS 13.48, assets | 使用香港財務報告準則第13號第48段例外的會計政策決策的説明，資產 | ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets
Description of accounting policy decision to use exception in HKFRS 13.48, liabilities | 使用香港財務報告準則第13號第48段例外的會計政策決策的説明，負債 | ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities
Description of accounting policy for available-for-sale financial assets [text block] | 會計政策對分類為可供出售的金融資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory
Description of accounting policy for biological assets [text block] | 會計政策對生物資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
Description of accounting policy for borrowing costs [text block] | 會計政策對借款費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
Description of accounting policy for borrowings [text block] | 會計政策對借款的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForBorrowingsExplanatory
Description of accounting policy for business combinations [text block] | 會計政策對業務合併的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
Description of accounting policy for business combinations and goodwill [text block] | 會計政策對業務合併及商譽的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
Description of accounting policy for cash flows [text block] | 會計政策對現金流量的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForCashFlowsExplanatory
Description of accounting policy for collateral [text block] | 會計政策對抵押品的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForCollateralExplanatory
Description of accounting policy for construction in progress [text block] | 會計政策對在建工程的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory
Description of accounting policy for contingent liabilities and contingent assets [text block] | 會計政策對或有負債和或有資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
Description of accounting policy for customer acquisition costs [text block] | 會計政策對客戶獲取成本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
Description of accounting policy for customer loyalty programmes [text block] | 會計政策對客戶忠誠度計劃的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | 會計政策對退役，復原和修復準備的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | 會計政策對保險合同產生的遞延取得成本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
Description of accounting policy for deferred income tax [text block] | 會計政策對遞延税項的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
Description of accounting policy for depreciation expense [text block] | 會計政策對折舊費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
Description of accounting policy for derecognition of financial instruments [text block] | 會計政策對終止確認的金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory
Description of accounting policy for derivative financial instruments [text block] | 會計政策對衍生金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
Description of accounting policy for derivative financial instruments and hedging [text block] | 會計政策對衍生金融工具和對沖的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
Description of accounting policy for determining components of cash and cash equivalents [text block] | 會計政策對決定現金及現金等價物部分的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
Description of accounting policy for discontinued operations [text block] | 會計政策對已終止業務的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory
Description of accounting policy for discounts and rebates [text block] | 會計政策對折扣和回扣的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory
Description of accounting policy for dividends [text block] | 會計政策對股息的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForDividendsExplanatory
Description of accounting policy for earnings per share [text block] | 會計政策對每股盈餘的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
Description of accounting policy for emission rights [text block] | 會計政策對排放權的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForEmissionRightsExplanatory
Description of accounting policy for employee benefits [text block] | 會計政策對僱員福利的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
Description of accounting policy for environment related expense [text block] | 會計政策對環境相關費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
Description of accounting policy for exceptional items [text block] | 會計政策對非經常性項目的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory
Description of accounting policy for expenses [text block] | 會計政策對費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForExpensesExplanatory
Description of accounting policy for exploration and evaluation expenditures [text block] | 會計政策對勘探和評估費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
Description of accounting policy for fair value measurement [text block] | 會計政策對公平價值衡量的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
Description of accounting policy for fee and commission income and expense [text block] | 會計政策對手續費及佣金收入和費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
Description of accounting policy for finance costs [text block] | 會計政策對財務成本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinanceCostsExplanatory
Description of accounting policy for finance income and costs [text block] | 會計政策對財務收入和成本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
Description of accounting policy for financial assets [text block] | 會計政策對金融資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
Description of accounting policy for financial guarantees [text block] | 會計政策對財政擔保的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
Description of accounting policy for financial instruments [text block] | 會計政策對金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
Description of accounting policy for financial instruments at fair value through profit or loss [text block] | 會計政策對經損益以公平價值衡量的金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
Description of accounting policy for financial liabilities [text block] | 會計政策對金融負債的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory
Description of accounting policy for foreign currency translation [text block] | 會計政策對外匯換算的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
Description of accounting policy for franchise fees [text block] | 會計政策對特許經營費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory
Description of accounting policy for functional currency [text block] | 會計政策對功能性貨幣的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
Description of accounting policy for goodwill [text block] | 會計政策對商譽的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForGoodwillExplanatory
Description of accounting policy for government grants [text block] | 描述政府補助的會計政策 [text block] | ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants
Description of accounting policy for hedging [text block] | 會計政策對對沖的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForHedgingExplanatory
Description of accounting policy for held-to-maturity investments [text block] | 會計政策對持有至到期投資的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
Description of accounting policy for impairment of assets [text block] | 會計政策對資產減值的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
Description of accounting policy for impairment of financial assets [text block] | 會計政策對金融資產減值的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory
Description of accounting policy for impairment of non-financial assets [text block] | 會計政策對非金融資產減值的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
Description of accounting policy for income tax [text block] | 會計政策對所得税的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForIncomeTaxExplanatory
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | 會計政策對保險合同及相關資產、負債、收入和支出的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInsuranceContracts
Description of accounting policy for intangible assets and goodwill [text block] | 會計政策對無形資產和商譽的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
Description of accounting policy for intangible assets other than goodwill [text block] | 會計政策對商譽以外的無形資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
Description of accounting policy for interest income and expense [text block] | 會計政策對利息收入和支出的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
Description of accounting policy for investment in associates [text block] | 於聯營公司的投資的會計政策描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociates
Description of accounting policy for investment in associates and joint ventures [text block] | 會計政策對聯營公司和合營公司的投資的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
Description of accounting policy for investment property [text block] | 會計政策對投資物業的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory
Description of accounting policy for investments in joint ventures [text block] | 於合營公司投資的會計政策描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
Description of accounting policy for investments other than investments accounted for using equity method [text block] | 會計政策對採用權益法入帳的投資外的其他投資的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
Description of accounting policy for issued capital [text block] | 會計政策對於已發行股本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
Description of accounting policy for leases [text block] | 會計政策對租賃的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForLeasesExplanatory
Description of accounting policy for loans and receivables [text block] | 會計政策對貸款和應收帳款的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory
Description of accounting policy for measuring inventories [text block] | 衡量存貨的會計政策的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories
Description of accounting policy for mining assets [text block] | 會計政策對礦業資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForMiningAssetsExplanatory
Description of accounting policy for mining rights [text block] | 會計政策對採礦權的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForMiningRightsExplanatory
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | 會計政策對分類為持有待售的非流動資產或處置組的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | 會計政策對分類為持有待售和已終止業務的非流動資產或處置組的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
Description of accounting policy for offsetting of financial instruments [text block] | 會計政策對抵銷金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
Description of accounting policy for oil and gas assets [text block] | 會計政策對石油和天然氣資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
Description of accounting policy for programming assets [text block] | 會計政策對程式設計資產的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
Description of accounting policy for property, plant and equipment [text block] | 會計政策對物業、工業裝置及設備的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
Description of accounting policy for provisions [text block] | 會計政策對準備的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForProvisionsExplanatory
Description of accounting policy for reclassification of financial instruments [text block] | 會計政策對重新分類的金融工具的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | 會計政策對確認在損益表的初始確認公平價值和成交價格之間的差別的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
Description of accounting policy for recognition of revenue [text block] | 確認收入的會計政策的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Description of accounting policy for regulatory deferral accounts [text block] | 會計政策對監管遞延帳戶的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory
Description of accounting policy for reinsurance [text block] | 會計政策對再保險的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForReinsuranceExplanatory
Description of accounting policy for repairs and maintenance [text block] | 會計政策對維修和保養的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
Description of accounting policy for repurchase and reverse repurchase agreements [text block] | 會計政策對回購和反向回購協議的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
Description of accounting policy for research and development expense [text block] | 會計政策對研發費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
Description of accounting policy for restricted cash and cash equivalents [text block] | 會計政策對受限制的現金及現金等價物的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
Description of accounting policy for segment reporting [text block] | 會計政策對分部報告的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForSegmentReportingExplanatory
Description of accounting policy for service concession arrangements [text block] | 會計政策對服務特許權協議的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
Description of accounting policy for share-based payment transactions [text block] | 會計政策對以股份為基礎的支付交易的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
Description of accounting policy for stripping costs [text block] | 會計政策對剝除成本的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForStrippingCostsExplanatory
Description of accounting policy for subsidiaries [text block] | 會計政策對附屬公司的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForSubsidiariesExplanatory
Description of accounting policy for taxes other than income tax [text block] | 會計政策對於所得税以外的税項的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
Description of accounting policy for termination benefits [text block] | 會計政策對離職福利的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTerminationBenefits
Description of accounting policy for trade and other payables [text block] | 會計政策對貿易及其他應付款的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory
Description of accounting policy for trade and other receivables [text block] | 會計政策對貿易及其他應收帳款的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
Description of accounting policy for trading income and expense [text block] | 會計政策對交易收入和費用的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
Description of accounting policy for transactions with non-controlling interests [text block] | 會計政策對與非控制性權益交易的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory
Description of accounting policy for transactions with related parties [text block] | 會計政策對與關聯方交易的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
Description of accounting policy for treasury shares [text block] | 會計政策對庫存股的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForTreasurySharesExplanatory
Description of accounting policy for warrants [text block] | 會計政策對權證的描述 [text block] | ird_fs:DescriptionOfAccountingPolicyForWarrantsExplanatory
Description of acquiree | 被收購方的描述 | ird_fs:DescriptionOfAcquiree
Description of acquisition of assets by assuming directly related liabilities or by means of lease | 通過承擔直接相關負債或租賃方式獲取資產的描述 | ird_fs:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease
Description of acquisition of entity by means of equity issue | 通過發行股份的方式收購實體的説明 | ird_fs:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan | 多個僱主或政府計劃的赤字或盈餘分配約定的説明 | ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan | 多個僱主或政府計劃在計劃結束時商定的赤字或盈餘分配説明 | ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
Description of amounts of potential income tax consequences practicably determinable | 描述實際上可以確定的潛在所得税後果金額 | ird_fs:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory
Description of any other entity's responsibilities for governance of plan | 描述任何其他實體對計劃治理的責任 | ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
Description of any retirement benefit plan termination terms | 任何退休福利計劃終止條款的説明 | ird_fs:DescriptionOfAnyRetirementBenefitPlanTerminationTerms
Description of approach used to determine discount rates | 描述用於確定折現率方式 | ird_fs:DescriptionOfApproachUsedToDetermineDiscountRates
Description of approach used to determine investment components | 描述用於確定投資部分方式 | ird_fs:DescriptionOfApproachUsedToDetermineInvestmentComponents
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features | 描述用於决定由保險範圍和投資回報服務提供的利益的相對比重的方法，關於具有直接參與特點的保險合同 | ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features | 描述用於决定由保險範圍和投資回報服務提供的利益的相對比重的方法，關於沒具有直接參與特點的保險合同 | ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures
Description of approach used to determine risk adjustment for non-financial risk | 描述用於確定非財務風險的風險調整方式 | ird_fs:DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk
Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features | 用來區分的未來現金流量估計從其他的變化，合同決定權的行使不產生直接參與功能的變化方法描述 | ird_fs:DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures
Description of arrangement for contingent consideration arrangements and indemnification assets | 或有對價安排和補償性資產的説明 | ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
Description of asset-liability matching strategies used by plan or entity to manage risk | 計劃或實體用於管理風險的資產負債匹配策略的描述 | ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete | 説明對資產、負債、權益或對價項目的初步核算不完整 | ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency | 因功能性貨幣的一般購買力的變化而重述財務報表的基礎説明 | ird_fs:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Description of basis for attributing revenues from external customers to individual countries | 將外部客戶的收入歸因於各個國家的基礎説明 | ird_fs:BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets | 確定或有對價安排和補償性資產金額的基準説明 | ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
Description of basis for determining financial assets eligible for redesignation at date of initial application of HKFRS 17 | 决定金融資產符合初始應用香港財務報告準則第17號之日重新指定金融資產的基準描述 | ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17
Description of basis of accounting for transactions between reportable segments | 描述應報導分部之間交易的會計基礎 | ird_fs:DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition | 用於確定金融工具的信貸風險自初始確認後是否顯著增加的輸入、假設和估計技術基準的説明 | ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset | 用於確定金融資產是否信用減損金融資產的輸入、假設和估計技術基準的描述 | ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses | 用來衡量12個月和存續期間預期信貸損失的輸入、假設和估計技術基準的説明 | ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses
Description of basis of preparation of summarised financial information of associate | 描述編制聯營公司財務資訊摘要的基準 | ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
Description of basis of preparation of summarised financial information of joint venture | 描述編制合營公司財務資訊摘要的基準 | ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
Description of basis of valuation of assets available for benefits | 可用於福利的資產估值基準説明 | ird_fs:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently | 監管遞延帳戶餘額的確認和終止確認的基準，以及如何進行初始和後續衡量的描述 | ird_fs:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
Description of basis on which unit's recoverable amount has been determined | 確定單位的可收回金額的基準的描述 | ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
Description of basis used to determine surplus or deficit of multi-employer or state plan | 來確定多僱主或政府計劃的盈餘或赤字基準的描述 | ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
Description of basis used to prepare comparative information that does not comply with HKFRS 7 and HKFRS 9 | 用於編制不符合香港財務報告準則第7號和香港財務報告準則第9號的比較資訊的基準的描述 | ird_fs:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithHKFRS7AndHKFRS9
Description of biological assets | 描述生物資產 | ird_fs:DescriptionOfBiologicalAssets
Description of biological assets previously measured at cost | 先前以成本衡量的生物資產的描述 | ird_fs:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost
Description of biological assets where fair value information is unreliable | 生物資產的公平價值資訊不可靠的描述 | ird_fs:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable
Description of cash-generating unit | 現金產生單位的描述 | ird_fs:DescriptionOfCashgeneratingUnit
Description of change in valuation technique used in fair value measurement, assets | 公平價值衡量中使用的估值方法變更説明，資產 | ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets
Description of change in valuation technique used in fair value measurement, entity's own equity instruments | 公平價值衡量中使用的估值方法變更説明，實體自有權益工具 | ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of change in valuation technique used in fair value measurement, liabilities | 公平價值衡量中使用的估值方法變更説明，負債 | ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
Description of change in valuation technique used to measure fair value less costs of disposal | 用於衡量公平價值減處置成本的估值方法變動的描述 | ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
Description of change of investment entity status | 描述投資實體地位的變動 | ird_fs:DescriptionOfChangeOfInvestmentEntityStatus
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital | 管理資本的目標，政策和流程的變更，及實體管理什麽資本的説明 | ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes | 應用減值要求時估計技術或重大假設的變化以及這些變化的原因的描述 | ird_fs:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges
Description of changes in exposure to risk | 風險變化的描述 | ird_fs:ChangesInExposureToRisk
Description of changes in exposures to risks that arise from contracts within scope of HKFRS 17 and how they arise | 描述由香港財務報告準則第17號範圍內的合同產生的風險的變動和其產生方式 | ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
Description of changes in methods and assumptions used in preparing sensitivity analysis | 在準備敏感度分析時改變方法和假設的説明 | ird_fs:ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | 在製備用於精算假設敏感度分析中使用在方法和假設的變化的説明 | ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更的説明 | ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
Description of changes in methods used to measure contracts within scope of HKFRS 17 and processes for estimating inputs to those methods | 描述改變方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程 | ird_fs:DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
Description of changes in methods used to measure risk | 用來衡量風險方法改變説明 | ird_fs:ChangesInMethodsUsedToMeasureRisk
Description of changes in methods used to measure risks that arise from contracts within scope of HKFRS 17 | 描述改變用於衡量由香港財務報告準則第17號範圍內合同產生的風險的方法 | ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
Description of changes in objectives, policies and processes for managing risk | 風險管理目標、政策和流程變化的描述 | ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of HKFRS 17 | 描述改變管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程 | ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
Description of changes in plan to sell non-current asset or disposal group held for sale | 出售持有待售的非流動資產或處置組的計劃變更描述 | ird_fs:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale
Description of changes in service concession arrangement | 服務特許權安排的變動説明 | ird_fs:DescriptionOfChangesInServiceConcessionArrangement
Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform [text block] | 實體因接觸受利率基準改革影響的金融工具導致實體風險管理策略發生變化的説明 [text block] | ird_fs_localised:DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory
Description of circumstances leading to reversals of inventory write-down | 描述導致存貨減記撥回的情況 | ird_fs:CircumstancesLeadingToReversalsOfInventoryWritedown
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired | 就單獨評估作出減值的金融資產，持有的抵押物和其他強化信貸條件的説明 | ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
Description of collateral held as security and other credit enhancements | 作為擔保的抵押品和其他信貸增級的説明 | ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure | 對於最能代表最大承擔金額，作為擔保的抵押品和其他信貸增級和財務影響的説明 | ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in HKFRS 9 are not applied | 描述作為擔保持有的抵押品和其他信用增級及其對最能代表最大風險的金額的財務影響，香港財務報告準則第9號減值要求不適用的金融工具 | ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities | 實體與其在結構性實體中的權益相關的資產和負債的帳面金額與實體遭受來自結構性實體權益的最大虧損之間的比較的描述 | ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
Description of compliance with HKFRSs if applied for interim financial report | 中期財務報告應用時符合香港財務報告準則的説明 | ird_fs:DescriptionOfComplianceWithHKFRSsIfAppliedForInterimFinancialReport
Description of composition of underlying items for contracts with direct participation features | 有直接參與特點合同的基礎項目構成説明 | ird_fs:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures
Description of compound financial instruments with multiple embedded derivatives | 具有多項嵌入式衍生工具的複合金融工具的描述 | ird_fs:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory
Description of concentrations of risk | 風險集中的説明 | ird_fs:ConcentrationsOfRisk
Description of conclusion why transaction price was not best evidence of fair value | 説明為何交易價格不是公平價值的最好證據 | ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue
Description of contractual agreement or stated policy for charging net defined benefit cost | 收取界定利益淨成本的合同協議或規定政策的説明 | ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
Description of conversion of debt to equity | 債務轉換為權益的説明 | ird_fs:DescriptionOfConversionOfDebtToEquity
Description of criteria satisfied when using premium allocation approach | 符合使用保費分配法條件的描述 | ird_fs:DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business | 用於區分投資物業與業主自用物業以及在日常業務過程中持有待售的物業的準則的描述 | ird_fs:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
Description of cross-reference to disclosures about activities subject to rate regulation | 對收費監管機活動的披露的交叉引用的描述 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
Description of cross-reference to disclosures about credit risk presented outside financial statements | 財務報表外交叉參考信貸風險披露説明 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements
Description of cross-reference to disclosures about hedge accounting presented outside financial statements | 財務報表外列報的對沖會計披露的交叉引用説明 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements
Description of cross-reference to disclosures about leases | 交互索引租賃披露的描述 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutLeases
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments | 關於金融工具風險性質和程度的披露的交叉引用説明 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements | 在另一集團實體的財務報表中，對在同一控制下的實體之間分擔風險的計劃的交叉引用的描述 | ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
Description of cross-reference to disclosures presented outside interim financial statements | 中期財務報表外的披露相互參照的説明 | ird_fs:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements
Description of cross-references to disclosures about other contracts to buy nature-dependent electricity | 其他買入依賴自然能源生產電力的合約的相互參照説明 | ird_fs:DescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricity
Description of currency in which supplementary information is displayed | 其中顯示附加資訊的貨幣説明 | ird_fs:DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed
Description of current and former way of aggregating assets | 描述當前和以前的資產合計方式 | ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets
Description of current commitments or intentions to provide support to subsidiary | 描述當前向附屬公司提供支援的承諾或意向 | ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable | 描述在違約情況下允許貸款人在應付貸款的本金，利息，償債基金或贖回期限內要求加速還款的細節 | ird_fs:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable | 應付貸款本金、利息、償債基金或贖回條款期間違約詳情的説明 | ird_fs:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
Description of difficulties structured entity experienced in financing its activities | 描述結構性實體在為其活動進行融資時遇到的困難 | ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
Description of effect of changing business model for managing financial assets on financial statements | 改變業務模式以管理金融資產對財務報表的影響説明 | ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements
Description of effect of regulatory framework on plan | 對計劃的監管框架的作用説明 | ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets | 自或有對價安排和補償性資產的估計未折現結果範圍的説明 | ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date | 描述導致確認購買日後業務合併中獲得的遞延所得税利益的事件或情況變化 | ird_fs:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | 當使用取決於未來應課税利潤超過應課税暫時性差異撥回的利潤且實體在遞延税資產相關的税務管轄區遭受損失時，支持確認遞延税資產的證據描述 | ird_fs:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory
Description of existence of restrictions on title, property, plant and equipment | 物業、工業裝置及設備的業權限制存在的説明 | ird_fs:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
Description of existence of third-party credit enhancement | 第三方信貸強化條件的存在説明 | ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement
Description of expected timing of outflows, contingent liabilities in business combination | 預期資金流出時間的説明，在業務合併中的或有負債 | ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
Description of expected timing of outflows, other provisions | 預計流出時間的描述，其他準備 | ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits | 可抵扣暫時性差異、未使用税務虧損和未使用税收抵免的到期日的説明 | ird_fs:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | 自或有對價安排和補償性資產的未折現結果範圍無法估計的事實及原因 | ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
Description of exposure to risk | 風險描述 | ird_fs:DescriptionOfExposureToRisk
Description of exposures to risks that arise from contracts within scope of HKFRS 17 and how they arise | 描述面臨在香港財務報告準則第17號範圍內的合同產生的風險和其產生方式 | ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations | 實體責任義務對多僱主或狀態計劃的其他實體的義務範圍的描述 | ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
Description of extent to which fair value of investment property is based on valuation by independent valuer | 投資物業公平價值基於獨立估值師估值的程度的描述 | ird_fs:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in HKFRS 1.D8A(b) | 如果實體使用香港財務報告準則第1號D8A(b)段中的豁免，則根據先前公認會計原則確定的帳面價值分配的事實和基準的描述 | ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInHKFRS1D8Ab
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in HKFRS 1.D8B | 如果實體使用香港財務報告準則第1號第D8B段中的豁免，則根據先前的公認會計原則確定帳面價值的事實和基準的説明 | ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInHKFRS1D8B
Description of fact and reason why entity's exposure to risk arising from contracts within scope of HKFRS 17 at end of reporting period is not representative of its exposure during period | 描述為何實體在報告期末因暴露於在香港財務報告準則第17號範圍內的合同產生的風險並不代表此期間內的風險之事實和原因 | ird_fs:DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfHKFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod
Description of fact and reason why sensitivity analyses are unrepresentative | 説明為什麽敏感度分析是不具代表性的事實和理由 | ird_fs:DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative
Description of fact and reason why volume of hedging relationships to which exemption in HKFRS 7.23C applies is unrepresentative of normal volumes | 説明適用香港財務報告準則第7號第23C段豁免的對沖關係的數量不代表正常數量的事實和原因 | ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified | 為何無法量化遭受來自結構性實體權益的最大虧損的事實和原因的描述 | ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
Description of fact that amounts presented in financial statements are not entirely comparable | 描述在財務報表中顯示的金額不能完全比較的事實 | ird_fs:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對資產公平價值衡量有重大影響 | ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對實體自有權益工具公平價值衡量有重大影響 | ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對負債公平價值衡量有重大影響 | ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method | 實體對負淨資產不承擔法律或推定義務的事實描述，從比例合併法轉變為權益法 | ird_fs:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod
Description of fact that estimating amount of change in accounting estimate is impracticable [text block] | 預計會計估計的變化金額是不可行的事實説明 [text block] | ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Description of fact that exemption from consolidation has been used | 已使用合併豁免的事實描述 | ird_fs:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably | 因工具的公平價值不能可靠衡量而未披露公平價值資訊的事實描述 | ird_fs:DescriptionOfInformationWhereFairValueDisclosuresNotRequired
Description of fact that highest and best use of non-financial asset differs from current use | 非金融資產的最高和最佳用途與當前用途不同的事實説明 | ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse
Description of fact that impact of initial application of new HKFRS is not known or reasonably estimable | 初始應用新香港財務報告準則未知的影響或無法合理估計的影響的事實説明 | ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
Description of fact that multi-employer or state plan is defined benefit plan | 多僱主或政府計劃為界定利益計劃的事實説明 | ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Description of fact that new or amended HKFRS Accounting Standard is applied early | 提早應用新訂或經修訂香港財務報告準則的事實説明 | ird_fs_localised:DescriptionOfFactThatNewOrAmendedHKFRSStandardIsAppliedEarly
Description of factors that make up goodwill recognised | 構成商譽確認因素的描述 | ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Description of factors used to identify entity's reportable segments | 描述用於識別實體應報導分部的因素 | ird_fs:FactorsUsedToIdentifyEntitysReportableSegments
Description of financial instruments designated as hedging instruments | 指定為對沖工具的金融工具的説明 | ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably | 描述金融工具，其帳面價值及公平價值不能可靠衡量的原因説明 | ird_fs:DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably
Description of financial risk management related to agricultural activity | 與農業活動相關的財務風險管理的描述 | ird_fs:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur | 描述在過往期間曾使用對沖會計但不再預期發生的預測交易 | ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
Description of frequency and methods for testing procedures of pricing models, assets | 測試資產定價模型的程序的頻率和方法的説明 | ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments | 測試實體自有權益工具定價模型的程序的頻率和方法的説明 | ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
Description of frequency and methods for testing procedures of pricing models, liabilities | 測試負債定價模型的程序的頻率和方法的説明 | ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities
Description of fully amortised intangible assets | 完全攤銷無形資產的描述 | ird_fs:DescriptionOfFullyAmortisedIntangibleAssets
Description of functional currency | 功能貨幣的説明 | ird_fs:DescriptionOfFunctionalCurrency
Description of funding arrangements and funding policy that affect future contributions | 會影響今後的供款資金安排和資助政策説明 | ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
Description of funding policy | 資助政策説明 | ird_fs:DescriptionOfFundingPolicy
Description of group within entity that decides entity's valuation policies and procedures, assets | 實體中決定資產估價方法和程序的團隊的描述 | ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments | 實體中決定實體自有權益工具估價方法和程序的團隊的描述 | ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
Description of group within entity that decides entity's valuation policies and procedures, liabilities | 實體中決定負債估價方法和程序的團隊的描述 | ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities
Description of hedging instruments used to hedge risk exposures and how they are used | 對風險進行對沖的對沖工具的描述以及它們的使用方式 | ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed
Description of historical information about counterparty default rates | 有關交易方違約率的歷史資訊説明 | ird_fs:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates
Description of how acquirer obtained control of acquiree | 收購方如何獲取控制被收購方的描述 | ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對資產公平價值衡量的影響的描述 | ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對實體自有權益工具公平價值衡量的影響的描述 | ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對負債公平價值衡量的影響的描述 | ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities
Description of how entity assesses whether contracts for receipt of nature-dependent electricity might become onerous | 有關實體如何釐定依賴自然能源生產電力的合約可能會虧損的描述 | ird_fs:DescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerous
Description of how entity determined maximum economic benefit available | 説明實體如何確定最大的經濟效益 | ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with HKFRS 13, assets | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，資產 | ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with HKFRS 13, entity's own equity instruments | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，實體自有權益工具 | ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with HKFRS 13, liabilities | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，負債 | ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities
Description of how entity determined which structured entities it sponsored | 描述實體如何確定資助了那些結構性實體 | ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
Description of how entity determines concentrations of risk that arises from contracts within scope of HKFRS 17 | 描述實體如何决定由香港財務報告準則第17號範圍內合同產生的風險集中 | ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness | 有關實體如何釐定被對沖項目和對沖工具之間的經濟關係以評估對沖有效性的描述 | ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are | 説明實體如何建立對沖比率及對沖無效的來源 | ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships | 描述實體如何管理流程以過渡到對沖關係的替代基準利率 | ird_fs_localised:DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships
Description of how entity manages liquidity risk that arises from contracts within scope of HKFRS 17 | 説明實體如何管理由在香港財務報告準則第17號範圍內合同產生的流動性風險 | ird_fs:DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets | 有關實體如何利用對沖會計並經常重設指定的對沖關係反映其風險管理策略的描述 | ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets
Description of how forward-looking information has been incorporated into determination of expected credit losses | 如何確定預期信貸損失納入前瞻性資訊説明 | ird_fs:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty | 風險和不確定性如何影響監管遞延帳戶餘額的未來追回或撥回的描述 | ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 説明未有確認為開支的交易發行成本如何在業務合併中與資產收購和負債承擔分開確認的交易 | ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Description of how management determines concentrations | 描述管理層如何確定集中度 | ird_fs:DescriptionOfHowManagementDeterminesConcentrations
Description of how third-party information was taken into account when measuring fair value, assets | 描述在衡量公平價值時如何考慮第三方信息，資產 | ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments | 描述在衡量公平價值時如何考慮第三方信息，實體自有權益工具 | ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
Description of how third-party information was taken into account when measuring fair value, liabilities | 描述在衡量公平價值時如何考慮第三方信息，負債 | ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
Description of identification of financial statements to which separate financial statements relate | 描述與獨立財務報表相關的財務報表的識別 | ird_fs:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Description of identity of price index | 描述價格指數的特性 | ird_fs:IdentityOfPriceIndex
Description of identity of rate regulator(s) | 收費監管機構的身份的描述 | ird_fs:DescriptionOfIdentityOfRateRegulators
Description of impact of rate regulation on current and deferred tax | 收費監管對當期税項和遞延税項的影響的描述 | ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax
Description of implications of surplus or deficit on multi-employer or state plan for entity | 在多僱主或政府計劃實體盈餘或赤字的影響的説明 | ird_fs:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
Description of information about surplus or deficit of multi-employer or state plan | 多僱主或政府計劃的盈餘或赤字的資訊説明 | ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
Description of inputs to option pricing model, share options granted | 期權定價模型的輸入描述，授予的股份期權 | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted
Description of inputs used in fair value measurement, assets | 公平價值衡量中使用的輸入值説明，資產 | ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets
Description of inputs used in fair value measurement, entity's own equity instruments | 公平價值衡量中使用的投入説明，實體自有權益工具 | ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of inputs used in fair value measurement, liabilities | 公平價值衡量中使用的投入説明，負債 | ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities
Description of intangible assets material to entity | 描述對實體很重要的無形資產 | ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life | 具無限可用年限的無形資產的描述，支持其可用年限為無限的評估 | ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
Description of intentions to provide support to structured entity | 描述向結構性實體提供支援的意向 | ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
Description of internal credit ratings process | 內部信貸評級流程説明 | ird_fs:DescriptionOfInternalCreditRatingsProcess
Description of internal reporting procedures for discussing and assessing fair value measurements, assets | 討論和評估資產的公平價值衡量的內部報告程序的説明 | ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments | 討論和評估實體自有權益工具的公平價值衡量的內部報告程序的説明 | ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities | 討論和評估負債的公平價值衡量的內部報告程序的説明 | ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets | 描述不可觀測輸入之間的相互關係，以及不可觀測輸入變化對資產公平價值衡量的影響 | ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments | 有關不可觀察輸入值以及它們的變化如何放大或降低公平價值衡量，這相互關係的説明，實體自有權益工具 | ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities | 説明不可觀察輸入值之間的相互關係，以及它們如何放大或減輕不可觀察輸入值在衡量負債公平價值時的影響變化 | ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
Description of inventory cost formulas | 存貨成本公式的描述 | ird_fs:InventoryCostFormulas
Description of investment property where fair value information is unreliable, cost model | 公平價值資訊不可靠的投資物業的描述，成本模式 | ird_fs:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel
Description of investment property, at cost or in accordance with HKFRS 16 within fair value model | 投資物業的描述，以成本或公平價值模式下根據香港財務報告準則第16號衡量 | ird_fs:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
Description of investments in equity instruments designated at fair value through other comprehensive income | 指定以其他綜合收益按公平價值計量之權益工具投資之描述 | ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome
Description of judgements made by management in applying aggregation criteria for operating segments | 描述管理層對經營分部所適用有關彙總基準的判斷 | ird_fs:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers | 描述在確定取得或履行與客戶合同的成本金額時作出的判斷 | ird_fs:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers | 描述對確定客戶合同的收入的金額和時間產生重大影響的判斷和判斷的變動 | ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
Description of justification for using growth rate that exceeds long-term average growth rate | 描述使用超過長期平均增長率的增長率的理由 | ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
Description of key assumptions on which management has based cash flow projections | 管理層預測現金流量所依據的關鍵假設的描述 | ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
Description of key assumptions on which management has based determination of fair value less costs of disposal | 管理層確定公平價值減去處置成本所依據的關鍵假設的描述 | ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
Description of level of fair value hierarchy within which fair value measurement is categorised | 公平價值衡量分類於的公平價值層級的描述 | ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions | 在製備用於精算假設敏感度分析中使用的方法的限制的描述 | ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised | 説明在綜合收益表的報表項目確認廉價購買交易的增益 | ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Description of line item in statement of comprehensive income that includes reclassification adjustments | 綜合收益表中包含重新分類調整的項目説明 | ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness | 綜合收益表項目説明包括已確認的對沖無效 | ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness
Description of line item in statement of financial position that includes hedged item | 在財務狀況表中包含被對沖項目説明 | ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem
Description of line item in statement of financial position that includes hedging instrument | 在財務狀況表中包含對沖工具的項目説明 | ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised | 因重新衡量股權公平價值而產生收益或虧損，確認為綜合收益表項目的説明 | ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost | 描述當失去附屬公司控制權時在損益表中已確認收益（虧損）的項目 | ird_fs:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised | 損益表中因停止合併附屬公司而確認的收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included | 綜合損益表中包含無形資產攤銷的項目的説明 | ird_fs:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included | 綜合收益表中計入損益的減值虧損的項目説明 | ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed | 綜合收益表中已撥回損益中確認的減值虧損的項目説明 | ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of HKAS 16 | 根據香港會計準則第16號第20A段，綜合收益表中包括計入損益的所得款項和成本的項目説明 | ird_fs_localised:DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 在財務報表中的項目説明與業務合併中資產收購和負債承擔分開確認的交易金額 | ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets | 就公平價值衡量的資產在其他綜合收益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在其他綜合收益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities | 就公平價值衡量的負債在其他綜合收益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets | 就公平價值衡量的資產在損益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在損益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities | 就公平價值衡量的負債在損益中確認收益（虧損）的項目説明 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement | 對期末持有資產的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement | 對期末持有實體自有權益工具的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement | 對期末持有負債的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量 | ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 在綜合收益表項目説明與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為交易開支 | ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised | 財務狀況表中確認與結構性實體相關的資產和負債的項目描述 | ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
Description of line items in statement of financial position which include lease liabilities | 財務狀況表中包含使租賃負債的項目的描述 | ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities
Description of line items in statement of financial position which include right-of-use assets | 財務狀況表中包含使用權資產的項目的描述 | ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets | 表示持續參與終止確認金融資產的已確認資產和負債的説明 | ird_fs:LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Description of link between reimbursement right and related obligation | 報銷的權利和義務之間的説明 | ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
Description of major assumptions made concerning future events, contingent liabilities in business combination | 描述對未來事項的主要假設，在業務合併中的或有負債 | ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
Description of major assumptions made concerning future events, other provisions | 對未來事件作出的主要假設的描述，其他準備 | ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
Description of management's approach to determining values assigned to key assumptions | 描述管理層確定分配給關鍵假設的價值的方法 | ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
Description of material reconciling items | 描述重大對帳項目 | ird_fs:DescriptionOfMaterialReconcilingItems
Description of maximum term of options granted for share-based payment arrangement | 描述就以股份為基礎的支付安排中授予的購股權最長期限 | ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date | 在收購日確認的被收購方非控制性權益的衡量基準描述 | ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 受可對銷、可強制執行淨額計算安排或類似協議規限影響的金融資產衡量差異的説明 | ird_fs:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 受抵銷、可執行的總淨額結算安排或類似協議約束的金融負債的衡量差異的説明 | ird_fs:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Description of method of measuring fair value of instruments or interests | 以公平價值計算的工具或權益的方法説明 | ird_fs:MethodOfDeterminingFairValueOfInstrumentsOrInterests
Description of method of settlement for share-based payment arrangement | 描述以股份為基礎的支付安排的結算方法 | ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Description of method to recognise insurance acquisition cash flows when using premium allocation approach | 使用保費分配法以確認保險收購現金流量的説明描述 | ird_fs:DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted | 所用方法和假設的説明，以納入預期提前行使，授予的購股權的影響 | ird_fs:DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers | 用於確定從獲取或履行與客戶合同的成本中確認的資產攤銷的方法的描述 | ird_fs:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables | 在準備敏感度分析中使用的不同風險變量的獨立變數所使用的方法、參數和假設的描述 | ird_fs:MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss | 描述所使用的方法來確定在其他綜合收益中列報負債的信貸風險變動影響是否將產生或放大在損益中的會計錯配 | ird_fs:DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss
Description of methods and assumptions used in preparing sensitivity analysis | 在準備敏感度分析所用的方法和假設的説明 | ird_fs:MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | 在製備用於精算假設敏感度分析中使用的方法和假設描述 | ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的説明 | ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
Description of methods of translation used to determine supplementary information | 用於確定補充資訊的匯兑方法的説明 | ird_fs:MethodsOfTranslationUsedToDetermineSupplementaryInformation
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk | 對確定因信貸風險變動而導致金融資產和金融負債的公平價值變動金額的方法説明 | ird_fs:MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，資產 | ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，實體自有權益工具 | ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，負債 | ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
Description of methods used to measure contracts within scope of HKFRS 17 and processes for estimating inputs to those methods | 描述方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程 | ird_fs:DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue | 在財務報表授權發布之前已宣告分給所有者的非現金資產的公平價值衡量的方法的描述 | ird_fs:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
Description of methods used to measure risks that arise from contracts within scope of HKFRS 17 | 描述用於衡量由在香港財務報告準則第17號範圍內合同產生的風險的方法 | ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
Description of methods used to recognise revenue from contracts with customers | 描述用於確認客戶合同的收入的方法 | ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
Description of nature and amount of change in estimate during final interim period | 在末期中期間估計變更的性質和金額説明 | ird_fs:DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod
Description of nature and effect of any asymmetrical allocations to reportable segments | 描述應報導分部任何不對稱分配的性質和影響 | ird_fs:DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments
Description of nature and extent of government grants for agricultural activity recognised in financial statements | 財務報表中確認的對農業活動的政府補助的性質和範圍的描述 | ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements
Description of nature and extent of government grants recognised in financial statements | 描述於財務報表中確認政府補助的性質和範圍 | ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
Description of nature and extent of rate-regulated activity | 受收費監管的活動的性質和程度的描述 | ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity
Description of nature and extent of significant restrictions on transfer of funds to entity | 向實體轉移資金的重大限制的性質和程度的描述 | ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group | 非控制性權益的保護權利對實體存取或使用集團資產，清償該集團負債的能力所造成的限制的性質和程度的描述 | ird_fs:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue | 在本報告期後及財務報表授權發布之前，業務合併期間的性質和財務影響的描述 | ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
Description of nature and financial effect of business combinations during period | 業務合併期間的性質和財務影響的描述 | ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
Description of nature and purpose of reserves within equity | 描述權益內儲備的性質和目的 | ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Description of nature of accounting errors in prior periods [text block] | 前期會計差誤的性質描述 [text block] | ird_fs:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
Description of nature of activities of biological assets | 生物資產活動性質的描述 | ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | 確認任何衡量時期調整對於特定的資產、負債、非控制性權益或對價項目的性質説明 | ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements | 已收回的抵押物或已要求的其他強化信貸條件的資產性質的説明 | ird_fs:DescriptionOfNatureAndCarryingAmountOfAssetsObtained
Description of nature of assets with significant risk of material adjustments within next financial year | 下個財政年度有顯著風險導致重大調整的資產性質描述 | ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Description of nature of benefits provided by plan | 計劃提供的福利性質的描述 | ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan
Description of nature of change in accounting estimate [text block] | 會計估計變更的性質描述 [text block] | ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Description of nature of change in accounting policy | 會計政策變更的性質描述 | ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss | 描述應報告分部損益的衡量方法中與以前各期相比的變化性質，以及這些變化對分部損益衡量的影響 | ird_fs:DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss
Description of nature of class of assets measured at fair value | 以公平價值衡量的資產類別的性質説明 | ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue
Description of nature of class of entity's own equity instruments measured at fair value | 以公平價值衡量的實體自有權益工具類別的性質説明 | ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
Description of nature of class of liabilities measured at fair value | 以公平價值衡量的負債類別的性質説明 | ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue
Description of nature of contingent assets | 或有資產性質的描述 | ird_fs:DescriptionOfNatureOfContingentAssets
Description of nature of contingent event | 或有事件的性質描述 | ird_fs:DescriptionOfNatureOfContingentEvent
Description of nature of counterparty | 交易方的性質描述 | ird_fs:DescriptionOfNatureOfCounterparty
Description of nature of differences between measurements of reportable segments' assets and entity's assets | 描述應報導分部的資產和實體資產衡量之間的差異性質 | ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities | 描述應報告分部的負債和實體負債衡量之間的差異性質 | ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations | 描述應報導分部的損益衡量與實體在所得税費用或收入和已終止業務之前的損益衡量之間的差異性質 | ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations
Description of nature of entity's operations and principal activities | 實體的營運和主要活動的性質的描述 | ird_fs:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
Description of nature of entity's relationship with associate | 描述實體與聯營公司的關係的性質 | ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate
Description of nature of entity's relationship with joint operation | 描述實體與聯合營運的關係的性質 | ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation
Description of nature of entity's relationship with joint venture | 描述實體與合營公司的關係的性質 | ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture
Description of nature of financial statements | 財務報表的性質描述 | ird_fs:DescriptionOfNatureOfFinancialStatements
Description of nature of goods or services that entity has promised to transfer | 描述該實體已承諾轉讓的商品或服務的性質 | ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
Description of nature of impending change in accounting policy | 即將改變會計政策的性質描述 | ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy
Description of nature of individual asset | 描述個別資產的性質 | ird_fs:DescriptionOfNatureOfIndividualAsset
Description of nature of interest in funds | 對基金的興趣的性質的描述 | ird_fs:DescriptionOfNatureOfInterestInFunds
Description of nature of liabilities with significant risk of material adjustments within next financial year | 下個財政年度有顯著風險導致重大調整的負債性質描述 | ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with HKFRSs | 描述主要調整的性質，這些調整將使根據以前的公認會計原則列報的歷史摘要或比較資訊，符合香港財務報告準則 | ird_fs:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithHKFRSs
Description of nature of necessary adjustments to provide comparative information | 為提供比較資訊而進行的必要調整的性質的描述 | ird_fs:DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation
Description of nature of non-adjusting event after reporting period | 報告期後非調整事件的性質説明 | ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue | 在財務報表授權發布之前已宣告分給所有者的非現金資產的性質描述 | ird_fs:DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue
Description of nature of obligation, contingent liabilities | 或有負債的責任性質的描述 | ird_fs:DescriptionOfNatureOfObligationContingentLiabilities
Description of nature of obligation, contingent liabilities in business combination | 描述在業務合併中的或有負債的義務性質 | ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
Description of nature of obligation, other provisions | 責任的性質的描述，其他準備 | ird_fs:DescriptionOfNatureOfObligationOtherProvisions
Description of nature of potential income tax consequences that would result from payment of dividend | 描述因支付股息而可能產生的所得税後果的性質 | ird_fs:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
Description of nature of reclassifications or changes in presentation | 重新分類或列報變動性質的描述 | ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Description of nature of regulatory rate-setting process | 監管收費制定的過程的性質的描述 | ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess
Description of nature of related party relationship | 描述與關聯方之間的關係的性質 | ird_fs:DescriptionOfNatureOfRelatedPartyRelationship
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities | 描述沒有全數終止確認的已轉移金融資產和相關負債之間關係的性質 | ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities
Description of nature of risks and rewards of ownership to which entity is exposed | 描述實體在持有所有權下面對的風險和回報的性質 | ird_fs:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Description of nature of risks being hedged | 對沖項目的風險性質 | ird_fs:DescriptionOfNatureOfRisksBeingHedged
Description of nature of transferred financial assets that are not derecognised in their entirety | 描述沒有全數終止確認的已轉移金融資產的性質 | ird_fs:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Description of nature of voluntary change in accounting policy | 會計政策的自願變更的性質描述 | ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
Description of non-current asset or disposal group held for sale which were sold or reclassified | 已出售或重新分類的持有待售的非流動資產或處置組的描述 | ird_fs:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce | 生物資產及農產品產量的實物數量的非財務衡量或估計的描述 | ird_fs:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved | 使用的方法的目標和限制的描述，該方法可能會導致涉及的資產負債的公平價值未能被完全反映 | ird_fs:LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved
Description of objectives, policies and processes for managing risk | 管理風險的目標，政策和流程的説明 | ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk
Description of objectives, policies and processes for managing risks that arise from contracts within scope of HKFRS 17 | 描述管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程 | ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
Description of obligations for returns, refunds and other similar obligations | 退貨義務，退款義務和其他類似義務的描述 | ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
Description of option pricing model, share options granted | 期權定價模型説明，授予的股份期權 | ird_fs:DescriptionOfOptionPricingModelShareOptionsGranted
Description of other information used to assess credit quality | 用於評估信貸品質的其他資訊的描述 | ird_fs:DescriptionOfOtherInformationUsedToAssessCreditQuality
Description of other inputs to options pricing model, share options granted | 對期權定價模型的其他輸入的描述，授予的股份期權 | ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted
Description of other transactions that are collectively significant | 説明集體意義上重大的其他交易 | ird_fs:DescriptionOfOtherTransactionsThatAreCollectivelySignificant
Description of performance obligations to arrange for another party to transfer goods or services | 描述安排另一方轉讓商品或服務的履約義務 | ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
Description of periods when cash flows affect profit or loss | 説明現金流量影響損益表的期間 | ird_fs:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
Description of periods when cash flows expected to occur | 描述現金流量預期發生的期間 | ird_fs:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
Description of plan amendments, curtailments and settlements | 計劃修改、縮減和結算的描述 | ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block] | 處置或使用已收回的抵押物或已要求的其他強化信貸條件的政策的描述 [text block] | ird_fs:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] | 確定在共同控制下的實體之間分擔風險的界定利益計劃供款的政策説明 [text block] | ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
Description of policy for determining when transfers between levels are deemed to have occurred, assets | 用於確定層級轉移的發生時間的政策説明，資產 | ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments | 用於確定層級轉移的發生時間的政策説明，實體自有權益工具 | ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities | 用於確定層級轉移的發生時間的政策説明，負債 | ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
Description of practical expedients used when applying HKFRS 15 retrospectively | 當追溯地採用香港財務報告準則第15號時使用實務上的權宜操作的描述 | ird_fs:DescriptionOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively
Description of presentation currency | 報表呈列貨幣的描述 | ird_fs:DescriptionOfPresentationCurrency
Description of primary reasons for business combination | 業務合併的主要原因描述 | ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination
Description of process for analysing changes in fair value measurements, assets | 為公平價值衡量分析的變化過程的説明，資產 | ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets
Description of process for analysing changes in fair value measurements, entity's own equity instruments | 為公平價值衡量分析的變化過程的説明，實體自有權益工具 | ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
Description of process for analysing changes in fair value measurements, liabilities | 為公平價值衡量分析的變化過程的説明，負債 | ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities
Description of rating agencies used | 所用評級機構的描述 | ird_fs:DescriptionOfRatingAgenciesUsed
Description of reason for change in functional currency | 描述功能貨幣變更的原因 | ird_fs:DescriptionOfReasonForChangeInFunctionalCurrency
Description of reason for derecognition of financial assets measured at amortised cost | 説明終止確認以攤銷成本衡量的金融資產的原因 | ird_fs:DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income | 處置那些指定經其他綜合收益以公平價值衡量的權益工具投資的原因描述 | ird_fs:DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome
Description of reason for reclassifications or changes in presentation | 重新分類或更改列報原因的説明 | ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation
Description of reason for using longer or shorter reporting period | 使用更長或更短的報告期的原因説明 | ird_fs:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
Description of reason for using presentation alternative | 使用呈列替代方案之理由描述 | ird_fs:DescriptionOfReasonForUsingPresentationAlternative
Description of reason why entity is resuming application of HKFRSs | 説明為何實體重新應用香港財務報告準則的理由 | ird_fs:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSs
Description of reason why entity stopped applying HKFRSs | 説明為何實體停止應用香港財務報告準則的理由 | ird_fs:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSs
Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features | 關於具有直接參與特點的合同，理由説明為什麽需要實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準 | ird_fs:DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures
Description of reason why fair value of goods or services received cannot be reliably estimated | 無法可靠估計收到的商品或服務的公平價值的原因説明 | ird_fs:DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable
Description of reason why non-financial asset is being used in manner different from highest and best use | 非金融資產使用方法不同於最高和最佳使用方法的原因説明 | ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse
Description of reason why presentation currency is different from functional currency | 理由説明為什麼列帳貨幣與功能貨幣不同 | ird_fs:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
Description of reason why reclassification of comparative amounts is impracticable | 説明比較金額重新分類不可行的原因 | ird_fs:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible | 為何監管遞延帳戶餘額不再是完全可追回或可逆轉的解釋 | ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan | 就未有足夠資料以解釋為何多僱主或政府計劃是界定利益計劃的理由説明 | ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
Description of reason why using different reporting date or period for associate | 為何聯營公司使用不同報告日期或期間的原因的描述 | ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
Description of reason why using different reporting date or period for joint venture | 描述為何合營公司使用不同的報告日期或時期 | ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
Description of reason why using different reporting date or period for subsidiary | 為何附屬公司使用不同報告日期或期間的原因的描述 | ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented | 因信貸風險變動導致金融資產和金融負債的公平價值變動金額未能如實反映的原因及相關因素説明 | ird_fs:DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent
Description of reasons for change in valuation technique used in fair value measurement, assets | 在公平價值衡量中使用的估值方法變更原因説明，資產 | ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments | 在公平價值衡量中使用的估值方法變更原因説明，實體自有權益工具 | ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of reasons for change in valuation technique used in fair value measurement, liabilities | 在公平價值衡量中使用的估值方法變更原因説明，負債 | ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
Description of reasons for change in valuation technique used to measure fair value less costs of disposal | 用於衡量公平價值減處置成本的估值方法發生變動的原因描述 | ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
Description of reasons for change of investment entity status | 描述投資實體地位變動的原因 | ird_fs:DescriptionOfReasonsForChangeOfInvestmentEntityStatus
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis | 在準備敏感度分析時改變方法和假設的原因的説明 | ird_fs:DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | 在製備用於精算假設敏感度分析中使用的原因的方法和假設變動描述 | ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更原因的説明 | ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17
Description of reasons for changes in methods used to measure contracts within scope of HKFRS 17 and processes for estimating inputs to those methods | 描述改變方法的原因，關於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程 | ird_fs:DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
Description of reasons for changing way cash-generating unit is identified | 更改識別現金產生單位元方式的原因描述 | ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics | 描述如果該實體不具備一項或多項典型特徵，認定該實體為投資實體的原因 | ird_fs:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of HKFRS 17 | 於初始應用香港財務報告準則第17號之日指定或取消指定經損益以公平價值衡量的金融資產的原因説明 | ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS17
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to HKFRS 9 for prepayment features with negative compensation | 應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂，指定或取消指定經損益以公平價值衡量的金融資產的原因 | ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of HKFRS 9 | 説明在首次應用香港財務報告準則第9號之日指定或取消指定經損益以公平價值衡量的金融資產或金融負債的原因 | ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS9
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to HKFRS 9 for prepayment features with negative compensation | 應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂，指定或取消指定經損益以公平價值衡量的金融負債的原因 | ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to HKFRS 9 made by HKFRS 17 | 應用香港財務報告準則第17號對香港財務報告準則第9號作出的修訂時，指定或取消指定經損益以公平價值衡量的金融負債的原因説明 | ird_fs_localised:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9MadeByHKFRS17
Description of reasons for fair value measurement, assets | 公平價值衡量原因説明，資產 | ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets
Description of reasons for fair value measurement, entity's own equity instruments | 公平價值衡量原因説明，實體自有權益工具 | ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments
Description of reasons for fair value measurement, liabilities | 公平價值衡量原因説明，負債 | ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities
Description of reasons for providing support to structured entity without having contractual obligation to do so | 描述在沒有合同義務的情況下向結構性實體提供的支援的原因 | ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | 描述在沒有合同義務的情況下由投資實體或其附屬公司向附屬公司提供支援的原因 | ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
Description of reasons for transfers into Level 3 of fair value hierarchy, assets | 資產轉入公平價值層級第三級的原因説明 | ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments | 實體自有權益工具轉入公平價值層級第三級的原因説明 | ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities | 負債轉入公平價值層級第三級的原因説明 | ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income | 當負債的信貸風險變動在其他綜合收益中列報時，在權益內累計收益（虧損）的轉移的原因説明 | ird_fs:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets | 轉出公平價值層級級別一到級別二原因説明，資產 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments | 轉出公平價值層級一級到二級原因説明，實體自有權益工具 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities | 轉出公平價值層級一級到二級原因説明，負債 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets | 轉出公平價值層級級別二到級別一原因説明，資產 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments | 轉出公平價值層級二級到一級原因説明，實體自有權益工具 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities | 轉出公平價值層級二級到一級原因説明，負債 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets | 資產從公平價值層級第三級轉出原因説明 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments | 實體自有權益工具從公平價值層級第三級轉出原因説明 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities | 負債從公平價值層級第三級轉出原因説明 | ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities
Description of reasons why applying new accounting policy provides reliable and more relevant information | 説明應用新的會計政策可提供可靠，更相關的資訊的理由 | ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
Description of reasons why bargain purchase transaction resulted in gain | 説明廉價購買交易會導致增益的理由 | ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
Description of reasons why initial accounting for business combination is incomplete | 説明業務合併的初步核算不完整的理由 | ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
Description of reasons why liability cannot be measured reliably | 解釋為何負債不能可靠地計算 | ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent | 當投資者持有被投資方少於百分之二十的股權時，為何能認定投資者對被投資方具有重大影響力的原因的描述 | ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent | 當投資者持有被投資方超過百分之二十的股權時，為何不能認定投資者對被投資方具有重大影響力的原因的描述 | ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome
Description of reasons why separate financial statements are prepared if not required by law | 描述在法律沒有要求的情況下編制獨立財務報表的原因 | ird_fs:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw
Description of redesignated financial assets | 重新指定的金融資產的説明 | ird_fs:DescriptionOfRedesignatedFinancialAssets
Description of redesignated financial liabilities | 重新指定金融負債的説明 | ird_fs:DescriptionOfRedesignatedFinancialLiabilities
Description of regulatory framework in which plan operates | 計劃運作的監管框架的描述 | ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates
Description of relationship between internal and external ratings | 內外部評級關係説明 | ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
Description of reportable segment to which individual asset belongs | 描述個別資產的所屬應報告分部 | ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
Description of restrictions on access to assets in funds | 對獲得基金資產的限制的描述 | ird_fs:RestrictionsOnAccessToAssetsInFunds
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment | 描述向股東作出重估物業、工業裝置及設備的盈餘分配的限制 | ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets | 説明使用權資產重估盈餘分配給股東的限制 | ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets
Description of retirement benefit plan | 退休金計劃説明 | ird_fs:DescriptionOfRetirementBenefitPlan
Description of retirement benefits promised to participants | 承諾給參與者的退休福利的描述 | ird_fs:DescriptionOfRetirementBenefitsPromisedToParticipants
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement | 與受可對銷、可強制執行淨額計算安排或類似協議所規限的金融資產相關的抵銷權利的説明 | ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement | 可對銷、可強制執行淨額計算安排或類似協議所規限的金融負債相關的抵銷權利的描述 | ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital | 描述沒有股本的實體的權益類別所附帶的權利、優先權和限制 | ird_fs:DescriptionOfOtherEquityInterest
Description of risks to which plan exposes entity | 計劃使實體面臨的風險的描述 | ird_fs:DescriptionOfRisksToWhichPlanExposesEntity
Description of segment in which non-current asset or disposal group held for sale is presented | 呈列持有待售的非流動資產或處置組的分部的描述 | ird_fs:SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 | ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments | 實體自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 | ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 | ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities
Description of service concession arrangement | 服務特許權安排的説明 | ird_fs:DescriptionOfServiceConcessionArrangement
Description of share-based payment arrangement | 披露以股份為基礎的支付安排 | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Description of shared characteristic for concentration | 描述集中度共同特徵 | ird_fs:DescriptionOfSharedCharacteristicForConcentration
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of HKFRS 17 | 描述用於識別由香港財務報告準則第17號範圍內合同產生的風險集中的共同特徵 | ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits | 所作出的顯著精算假設的描述，和用於計算承諾退休福利的精算現值方法 | ird_fs:DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform | 實體對利率基準改革應用修正作出的重大假設或判斷的説明 | ird_fs_localised:DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform
Description of significant concentrations of risk related to plan | 與計劃相關的重大風險集中的描述 | ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
Description of significant events and transactions | 重大事件和交易的描述 | ird_fs:DescriptionOfSignificantEventsAndTransactions
Description of significant intangible assets controlled by entity but not recognised | 被實體控制但未被確認的重大無形資產的描述 | ird_fs:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights | 確定一個實體即使持有少於半數投票權但控制另一個實體時所做出的重大判斷和假設的描述 | ird_fs:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights | 確定一個實體即使持有半數以上投票權但並不控制另一個實體時所做出的重大判斷和假設的描述 | ird_fs:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
Description of significant judgements and assumptions made in determining that entity is agent or principal | 確定一個實體是代理人或主事人時所做出的重大判斷和假設的描述 | ird_fs:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal
Description of significant judgements made in evaluating when customer obtains control of promised goods or services | 在評估客戶何時獲得對承諾的商品或服務的控制權時作出的重大判斷的描述 | ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
Description of significant payment terms in contracts with customers | 與客戶合同中重要的付款條款的描述 | ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group | 實體存取或使用集團資產及清償集團負債的能力受到重大限制的描述 | ird_fs:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
Description of sources of hedge ineffectiveness expected to affect hedging relationship | 預期影響對沖關係的對沖無效來源的描述 | ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship
Description of sources of hedge ineffectiveness that emerged in hedging relationship | 對沖關係中出現的對沖無效的來源描述 | ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship
Description of sources of revenue for all other segments | 描述所有其他分部的收入來源 | ird_fs:DescriptionOfSourcesOfRevenueForAllOtherSegments
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk | 非用置信水準技術去確定非財務風險的風險調整的技術説明 | ird_fs:DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral | 在抵押品所有者不違約的情況下，實體使用允許出售或再質押的抵押品相關的條款和條件描述 | ird_fs:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities | 説明作為擔保負債及或有負債的抵押品的金融資產的條款及條件 | ird_fs:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity | 可要求投資實體或其附屬公司向由投資實體控制而未綜合的結構性實體提供財務支援的合同安排條款的描述 | ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity | 可要求母公司或附屬公司向結構性實體提供財務支持的合同安排條款的描述 | ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
Description of terms of shares reserved for issue under options and contracts for sale of shares | 按期權和股份出售合同保留發行的股份的條款的描述 | ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition | 金融負債和權益歸屬之間轉讓的説明在贖回禁止改變時間和原因 | ird_fs:TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition
Description of timing and reason of reclassification between financial liabilities and equity | 金融負債和權益之間的重新分類的原因和時機説明 | ird_fs:DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets | 實體中決定資產估價方法和程序的團隊的匯報對象的描述 | ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments | 實體中決定實體自有權益工具估價方法和程序的團隊的匯報對象的描述 | ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities | 實體中決定負債估價方法和程序的團隊的匯報對象的描述 | ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 説明與業務合併中資產收購和負債承擔分開確認的交易 | ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Description of transactions after reporting period that significantly change number of ordinary shares outstanding | 報告期後顯著改變已發行在外的普通股數量的交易説明 | ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding | 報告期後顯著改變潛在已發行在外的普通股數量的交易説明 | ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding
Description of transactions with related party | 描述與關聯方之間的交易 | ird_fs:DescriptionOfTransactionsWithRelatedParty
Description of transitional provisions of initially applied HKFRS | 初始採用香港財務報告準則的過渡性條文説明 | ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS
Description of transitional provisions of initially applied HKFRS that might have effect on future periods | 初始採用香港財務報告準則可能對未來期間產生影響的過渡性規定的説明 | ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods
Description of type of hedge | 對沖類型的描述 | ird_fs:DescriptionOfTypeOfHedge
Description of type of plan | 描述計劃的類型 | ird_fs:DescriptionOfTypeOfPlan
Description of type of retirement benefit plan | 退休金計劃類型説明 | ird_fs:DescriptionOfTypeOfRetirementBenefitPlan
Description of type of support provided to structured entity without having contractual obligation to do so | 描述在沒有合同義務的情況下向結構性實體提供的支援類型 | ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | 描述在沒有合同義務的情況下由投資實體或其附屬公司向附屬公司提供的支援的類型 | ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
Description of types of contracts affected by changes in methods used to measure contracts within scope of HKFRS 17 and processes for estimating inputs to those methods | 描述受影響的合同類型，關於變更衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程 | ird_fs:DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods
Description of types of income from structured entities | 描述從結構性實體的收入類型 | ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities
Description of types of products and services from which each reportable segment derives its revenues | 描述每個應報導分部獲得收入的產品和服務類型 | ird_fs:DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues
Description of types of warranties and related obligations | 擔保和相關義務的類型的描述 | ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity | 對農業活動的政府補助所附帶的未滿足條件和其他或有事項的描述 | ird_fs:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity
Description of useful life, biological assets, at cost | 可用年限的描述，生物資產，以成本衡量 | ird_fs:DescriptionOfUsefulLifeBiologicalAssetsAtCost
Description of useful life, intangible assets other than goodwill | 可用年限的描述，商譽以外的無形資產 | ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
Description of useful life, investment property, cost model | 可用年限的描述，投資物業，成本模式 | ird_fs:DescriptionOfUsefulLifeInvestmentPropertyCostModel
Description of useful life, property, plant and equipment | 説明使用年期，財產，工業裝置及設備 | ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment
Description of valuation processes used in fair value measurement, assets | 在資產的公平價值衡量中使用的估值方法説明 | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets
Description of valuation processes used in fair value measurement, entity's own equity instruments | 在實體自有權益工具的公平價值衡量中使用的估值方法説明 | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of valuation processes used in fair value measurement, liabilities | 在負債的公平價值衡量中使用的估值方法説明 | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities
Description of valuation techniques and key model inputs used to measure contingent consideration | 描述計算或有代價的估值方法和主要模型輸入 | ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value | 用於衡量被收購方以公平價值衡量的非控制性權益的估值技術和重要輸入值的描述 | ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
Description of valuation techniques used in fair value measurement, assets | 資產公平價值衡量中使用的估值方法説明，資產 | ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets
Description of valuation techniques used in fair value measurement, entity's own equity instruments | 實體自有權益工具公平價值衡量中使用的估值方法説明，實體自有權益工具 | ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments
Description of valuation techniques used in fair value measurement, liabilities | 實體自有權益工具公平價值衡量中使用的估值方法説明，負債 | ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
Description of valuation techniques used to measure fair value less costs of disposal | 用於衡量公平價值減去處置成本的估值方法描述 | ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
Description of vesting requirements for share-based payment arrangement | 披露以股份為基礎的支付安排的歸屬規定 | ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Description of when entity typically satisfies performance obligations | 實體通常滿足其履約義務的時間的描述 | ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
Description of whether entity is required to absorb losses of structured entities before other parties | 描述實體是否需要先於其他各方吸收結構性實體的虧損 | ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | 實體是否使用保費分配法調整時間價值及金融風險影響的描述 | ird_fs:DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach
Description of whether impairment requirements have been applied in classification overlay | 分類覆蓋中是否已應用減值要求的説明 | ird_fs:DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay
Description of whether investment in associate is measured using equity method or at fair value | 描述於聯營公司之權益是採用權益法或以公平價值去計算 | ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
Description of whether investment in joint venture is measured using equity method or at fair value | 描述於合營公司之權益是採用權益法或以公平價值衡量 | ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
Description of whether there are potential income tax consequences not practicably determinable | 是否有潛在所得税後果並不可行地確定説明 | ird_fs:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable
Description of whether third-party credit enhancement is reflected in fair value measurement | 第三方信貸強化條件是否已反映在公平價值衡量的説明 | ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied HKFRS | 説明會計政策變更是否按照初始採用香港財務報告準則的過渡規定 | ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS
Designated financial liabilities at fair value through profit or loss [abstract] | 指定經損益以公平價值衡量的金融負債 [abstract] | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Designated loans or receivables at fair value through profit or loss [abstract] | 經損益以公平價值衡量的指定貸款或應收帳款 [abstract] | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract
Destruction of major production plant [member] | 拆卸主要生產廠 [member] | ird_fs:DestructionOfMajorProductionPlantMember
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed | 應付股利的帳面價值與非現金資產的帳面價值分配的差額 | ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation | 金融負債帳面價值與合同規定到期時向債務持有人支付的金額之間的差額 | ird_fs:DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation
Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares | 持續營運業務的每種工具的攤薄收益（虧損），普通股以外的參與權益工具 | ird_fs_localised:DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | 來自終止營運業務的每種工具的攤薄收益（虧損），普通股以外的參與權益工具 | ird_fs_localised:DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares
Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | 每種工具的攤薄收益（虧損）金額，普通股以外的參與權益工具 | ird_fs_localised:DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
Diluted earnings (loss) per share | 稀釋每股盈餘（虧損） | ird_fs:DilutedEarningsLossPerShare
Diluted earnings (loss) per share from continuing operations | 持續營運的業務的稀釋每股盈餘（虧損） | ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | 持續營運業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動 | ird_fs:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Diluted earnings (loss) per share from discontinued operations | 已終止業務的稀釋每股盈餘（虧損） | ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | 來自已終止業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額淨遷移和淨變動相關的遞延税項 | ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | 稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動 | ird_fs:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
Diluted earnings per share [abstract] | 稀釋每股盈餘 [abstract] | ird_fs:DilutedEarningsPerShareAbstract
Dilutive effect of all instruments on weighted average number of ordinary shares | 所有工具對加權平均普通股數的稀釋效應 | ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
Dilutive effect of contingently issuable shares on weighted average number of ordinary shares | 有條件發行股份對加權平均普通股數的稀釋效應 | ird_fs_localised:DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares
Dilutive effect of convertible instruments on weighted average number of ordinary shares | 可轉換工具對加權平均普通股數的稀釋效應 | ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
Dilutive effect of other instruments on weighted average number of ordinary shares | 其他工具對加權平均普通股數的稀釋效應 | ird_fs_localised:DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares
Dilutive effect of restricted share units on weighted average number of ordinary shares | 受限制股份單位對加權平均普通股數的稀釋效應 | ird_fs_localised:DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares
Dilutive effect of share options on weighted average number of ordinary shares | 股票期權對加權平均普通股數的稀釋效應 | ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
Dilutive effect of warrants on weighted average number of ordinary shares | 認股權證對加權平均普通股數的稀釋效應 | ird_fs_localised:DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares
Direct finance leases acquired in business combination [member] | 在業務合併中取得的直接融資租賃 [member] | ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember
Direct operating expense from investment property | 投資物業的直接營運支出 | ird_fs:DirectOperatingExpenseFromInvestmentProperty
Direct operating expense from investment property [abstract] | 投資物業的直接營運支出 [abstract] | ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract
Direct operating expense from investment property generating rental income | 產生租金收入的投資物業的直接運營支出 | ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome
Direct operating expense from investment property not generating rental income | 沒有產生租金收入的投資物業的直接運營支出 | ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
Directors' remuneration expense | 董事酬金費用 | ird_fs:DirectorsRemunerationExpense
Disaggregation of insurance contracts [axis] | 保險合同的拆分 [axis] | ird_fs:DisaggregationOfInsuranceContractsAxis
Disaggregation of insurance contracts [member] | 保險合同的拆分 [member] | ird_fs:DisaggregationOfInsuranceContractsMember
Disclosure of accounting judgements and estimates [text block] | 披露會計判斷和估計 [text block] | ird_fs:DisclosureOfAccountingJudgementsAndEstimatesExplanatory
Disclosure of accrued expenses and other liabilities [text block] | 披露應付費用和其他負債 [text block] | ird_fs:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
Disclosure of acquired receivables [abstract] | 披露收購的應收帳款 [abstract] | ird_fs:DisclosureOfAcquiredReceivablesAbstract
Disclosure of acquired receivables [line items] | 披露收購的應收帳款 [line items] | ird_fs:DisclosureOfAcquiredReceivablesLineItems
Disclosure of acquired receivables [table] | 披露收購的應收帳款 [table] | ird_fs:DisclosureOfAcquiredReceivablesTable
Disclosure of acquired receivables [text block] | 披露收購的應收帳款 [text block] | ird_fs:DisclosureOfAcquiredReceivablesExplanatory
Disclosure of actual claims compared with previous estimates [abstract] | 實際索賠與以前的估計相比的披露 [abstract] | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract
Disclosure of actual claims compared with previous estimates [line items] | 實際索賠與以前的估計相比的披露 [line items] | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems
Disclosure of actual claims compared with previous estimates [table] | 實際索賠與以前的估計相比的披露 [table] | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable
Disclosure of actual claims compared with previous estimates [text block] | 實際索賠與以前的估計相比的披露 [text block] | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
Disclosure of additional information [text block] | 附加資訊的披露 [text block] | ird_fs:DisclosureOfAdditionalInformationExplanatory
Disclosure of additional information about defined benefit plans [text block] | 關於界定利益計畫的附加資訊披露 [text block] | ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
Disclosure of additional information about leasing activities for lessee [text block] | 為承租人披露有關租賃活動的額外資訊 [text block] | ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
Disclosure of additional information about leasing activities for lessor [text block] | 為出租人披露有關租賃活動的額外資訊 [text block] | ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
Disclosure of additional information about understanding financial position and liquidity of entity [text block] | 瞭解實體的財務狀況和流動性更多的資訊披露 [text block] | ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory
Disclosure of additional information representative of risk exposure arising from contracts within scope of HKFRS 17 during period [text block] | 披露在期內由香港財務報告準則第17號範圍內合同產生的具有代表性風險的額外資料 [text block] | ird_fs:DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfHKFRS17DuringPeriodExplanatory
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [abstract] | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [line items] | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [table] | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [text block] | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory
Disclosure of allowance for credit losses [text block] | 披露信貸損失準備 [text block] | ird_fs:DisclosureOfAllowanceForCreditLossesExplanatory
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract] | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額 [abstract] | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items] | 披露向獨立管理實體需付有關提供關鍵管理人員服務的服務費金額 [line items] | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table] | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額 [table] | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] | 披露向獨立管理實體就關鍵管理人員服務支付的服務費金額 [text block] | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract] | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [abstract] | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items] | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [line items] | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table] | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [table] | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block] | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [text block] | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory
Disclosure of analysis of insurance revenue [abstract] | 保險收益分析的披露 [abstract] | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract
Disclosure of analysis of insurance revenue [line items] | 保險收入分析的披露 [line items] | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems
Disclosure of analysis of insurance revenue [table] | 保險收益分析的披露 [table] | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable
Disclosure of analysis of insurance revenue [text block] | 保險收益分析的披露 [text block] | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory
Disclosure of analysis of other comprehensive income by item [abstract] | 其它綜合收益分析（按項目）的披露 [abstract] | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract
Disclosure of analysis of other comprehensive income by item [line items] | 其它綜合收益分析（按項目）的披露 [line items] | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
Disclosure of analysis of other comprehensive income by item [table] | 其它綜合收益分析（按項目）的披露 [table] | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable
Disclosure of analysis of other comprehensive income by item [text block] | 其它綜合收益分析（按項目）的披露 [text block] | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] | 界定利益責任的現值的內容區分的性質、特徵和風險分析的披露 [text block] | ird_fs:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
Disclosure of analysis of single amount of discontinued operations [abstract] | 對已終止業務的單筆金額的分析的披露 [abstract] | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract
Disclosure of analysis of single amount of discontinued operations [line items] | 對已終止業務的單筆金額的分析的披露 [line items] | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
Disclosure of analysis of single amount of discontinued operations [table] | 對已終止業務的單筆金額的分析的披露 [table] | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable
Disclosure of analysis of single amount of discontinued operations [text block] | 對已終止業務的單筆金額的分析的披露 [text block] | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
Disclosure of assets and liabilities affected by currency not being exchangeable [abstract] | 披露因貨幣不能兑換而受影響的資產和負債 [abstract] | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract
Disclosure of assets and liabilities affected by currency not being exchangeable [line items] | 披露因貨幣不能兑換而受影響的資產和負債 [line item] | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems
Disclosure of assets and liabilities affected by currency not being exchangeable [table] | 披露因貨幣不能兑換而受影響的資產和負債 [table] | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable
Disclosure of assets and liabilities affected by currency not being exchangeable [text block] | 披露因貨幣不能兑換而受影響的資產和負債 [text block] | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory
Disclosure of assets and liabilities with significant risk of material adjustment [abstract] | 披露具有顯著風險導致重大調整的資產及負債 [abstract] | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
Disclosure of assets and liabilities with significant risk of material adjustment [line items] | 披露具有顯著風險導致重大調整的資產及負債 [line items] | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Disclosure of assets and liabilities with significant risk of material adjustment [table] | 披露具有顯著風險導致重大調整的資產及負債 [table] | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
Disclosure of assets and liabilities with significant risk of material adjustment [text block] | 披露具有顯著風險導致重大調整的資產及負債 [text block] | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract] | 披露從取得或履行客戶合同的成本中確認的資產 [abstract] | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items] | 披露從取得或履行客戶合同的成本中確認的資產 [line items] | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] | 披露從取得或履行客戶合同的成本中確認的資產 [table] | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] | 披露從取得或履行客戶合同的成本中確認的資產 [text block] | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
Disclosure of associates [abstract] | 聯營公司的披露 [abstract] | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract
Disclosure of associates [line items] | 聯營公司的披露 [line items] | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
Disclosure of associates [table] | 聯營公司的披露 [table] | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable
Disclosure of associates [text block] | 聯營公司的披露 [text block] | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
Disclosure of attribution of expenses by nature to their function [abstract] | 披露按功能分類的費用性質 [abstract] | ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract
Disclosure of attribution of expenses by nature to their function [line items] | 披露按功能分類的費用性質 [line items] | ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems
Disclosure of attribution of expenses by nature to their function [table] | 披露按功能分類的費用性質 [table] | ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable
Disclosure of attribution of expenses by nature to their function [text block] | 披露按功能分類的費用性質 [text block] | ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory
Disclosure of auditors' remuneration [text block] | 披露審計師酬金 [text block] | ird_fs:DisclosureOfAuditorsRemunerationExplanatory
Disclosure of authorisation of financial statements [text block] | 披露財務報表的授權 [text block] | ird_fs:DisclosureOfAuthorisationOfFinancialStatementsExplanatory
Disclosure of available-for-sale financial assets [text block] | 披露可供出售金融資產 [text block] | ird_fs:DisclosureOfAvailableforsaleAssetsExplanatory
Disclosure of basis of consolidation [text block] | 披露綜合的基準 [text block] | ird_fs:DisclosureOfBasisOfConsolidationExplanatory
Disclosure of basis of preparation of financial statements [text block] | 披露編制財務報表的基準 [text block] | ird_fs:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | 生物資產的披露，收穫時的農產品以及與生物資產相關的政府補助 [text block] | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
Disclosure of borrowing costs [text block] | 披露借貸成本 [text block] | ird_fs:DisclosureOfBorrowingCostsExplanatory
Disclosure of borrowings [text block] | 披露借款 [text block] | ird_fs:DisclosureOfBorrowingsExplanatory
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] | 披露合計成單線投資餘額的資產和負債的明細，從比例合併法轉變為權益法 [text block] | ird_fs:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory
Disclosure of business combinations [text block] | 披露業務合併 [text block] | ird_fs:DisclosureOfBusinessCombinationsExplanatory
Disclosure of cash and cash equivalents [text block] | 披露現金及現金等價物 [text block] | ird_fs:DisclosureOfCashAndCashEquivalentsExplanatory
Disclosure of cash flow statement [text block] | 披露現金流量表 [text block] | ird_fs:DisclosureOfCashFlowStatementExplanatory
Disclosure of changes in accounting estimates [abstract] | 披露會計估計變更 [abstract] | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract
Disclosure of changes in accounting estimates [line items] | 披露會計估計變更 [line items] | ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems
Disclosure of changes in accounting estimates [table] | 披露會計估計變更 [table] | ird_fs:DisclosureOfChangesInAccountingEstimatesTable
Disclosure of changes in accounting estimates [text block] | 披露會計估計變更 [text block] | ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory
Disclosure of changes in accounting policies [text block] | 披露會計政策的變更 [text block] | ird_fs:DisclosureOfChangesInAccountingPoliciesExplanatory
Disclosure of changes in accounting policies, accounting estimates and errors [text block] | 披露在會計政策，會計估計和差誤的變動 [text block] | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
Disclosure of claims and benefits paid [text block] | 披露所支付的賠付和給付 [text block] | ird_fs:DisclosureOfClaimsAndBenefitsPaidExplanatory
Disclosure of classes of share capital [abstract] | 股本類別披露 [abstract] | ird_fs:DisclosureOfClassesOfShareCapitalAbstract
Disclosure of classes of share capital [line items] | 股本類別披露 [line items] | ird_fs:DisclosureOfClassesOfShareCapitalLineItems
Disclosure of classes of share capital [table] | 股本類別披露 [table] | ird_fs:DisclosureOfClassesOfShareCapitalTable
Disclosure of classes of share capital [text block] | 股本類別披露 [text block] | ird_fs:DisclosureOfClassesOfShareCapitalExplanatory
Disclosure of collateral [text block] | 披露抵押品 [text block] | ird_fs:DisclosureOfCollateralExplanatory
Disclosure of commitments [text block] | 披露承諾 [text block] | ird_fs:DisclosureOfCommitmentsExplanatory
Disclosure of commitments and contingent liabilities [text block] | 披露承諾和或有負債 [text block] | ird_fs:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
Disclosure of comparative information prepared under previous GAAP [abstract] | 披露先前採取通用會計準則的比較資料 [abstract] | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
Disclosure of comparative information prepared under previous GAAP [line items] | 披露先前採取通用會計準則的比較資料 [line items] | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Disclosure of comparative information prepared under previous GAAP [table] | 披露先前採取通用會計準則的比較資料 [table] | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
Disclosure of comparative information prepared under previous GAAP [text block] | 披露先前採取通用會計準則的比較資料 [text block] | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
Disclosure of composition of group [text block] | 集團的組成部分披露 [text block] | ird_fs:DisclosureOfCompositionOfGroupExplanatory
Disclosure of contingent liabilities [abstract] | 或有負債的披露 [abstract] | ird_fs:DisclosureOfContingentLiabilitiesAbstract
Disclosure of contingent liabilities [line items] | 或有負債的披露 [line items] | ird_fs:DisclosureOfContingentLiabilitiesLineItems
Disclosure of contingent liabilities [table] | 或有負債的披露 [table] | ird_fs:DisclosureOfContingentLiabilitiesTable
Disclosure of contingent liabilities [text block] | 或有負債的披露 [text block] | ird_fs:DisclosureOfContingentLiabilitiesExplanatory
Disclosure of contingent liabilities in business combination [abstract] | 披露在業務合併中的或有負債 [abstract] | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
Disclosure of contingent liabilities in business combination [line items] | 披露在業務合併中的或有負債 [line items] | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
Disclosure of contingent liabilities in business combination [table] | 披露在業務合併中的或有負債 [table] | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
Disclosure of contingent liabilities in business combination [text block] | 披露在業務合併中的或有負債 [text block] | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
Disclosure of continuing involvement in derecognised financial assets [abstract] | 繼續在已終止確認的金融資產參與的披露 [abstract] | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract
Disclosure of continuing involvement in derecognised financial assets [line items] | 在終止確認的金融資產繼續參與的披露 [line items] | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems
Disclosure of continuing involvement in derecognised financial assets [table] | 繼續在已終止確認的金融資產參與的披露 [table] | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable
Disclosure of continuing involvement in derecognised financial assets [text block] | 繼續在已終止確認的金融資產參與的披露 [text block] | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory
Disclosure of cost of sales [text block] | 披露銷售成本 [text block] | ird_fs:DisclosureOfCostOfSalesExplanatory
Disclosure of credit risk [text block] | 披露信貸風險 [text block] | ird_fs:DisclosureOfCreditRiskExplanatory
Disclosure of credit risk exposure [abstract] | 信貸風險的披露 [abstract] | ird_fs:DisclosureOfCreditRiskExposureAbstract
Disclosure of credit risk exposure [line items] | 信貸風險的披露 [line items] | ird_fs:DisclosureOfCreditRiskExposureLineItems
Disclosure of credit risk exposure [table] | 信貸風險的披露 [table] | ird_fs:DisclosureOfCreditRiskExposureTable
Disclosure of credit risk exposure [text block] | 信貸風險的披露 [text block] | ird_fs:DisclosureOfCreditRiskExposureExplanatory
Disclosure of debt instruments [text block] | 披露債務工具 [text block] | ird_fs:DisclosureOfDebtSecuritiesExplanatory
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | 披露保險合同產生的遞延取得成本 [text block] | ird_fs:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
Disclosure of deferred income [text block] | 披露遞延收入 [text block] | ird_fs:DisclosureOfDeferredIncomeExplanatory
Disclosure of deferred taxes [text block] | 披露遞延税項 [text block] | ird_fs:DisclosureOfDeferredTaxesExplanatory
Disclosure of defined benefit plans [abstract] | 披露界定利益計劃 [abstract] | ird_fs:DisclosureOfDefinedBenefitPlansAbstract
Disclosure of defined benefit plans [line items] | 界定利益計劃的披露 [line items] | ird_fs:DisclosureOfDefinedBenefitPlansLineItems
Disclosure of defined benefit plans [table] | 披露界定利益計劃 [table] | ird_fs:DisclosureOfDefinedBenefitPlansTable
Disclosure of defined benefit plans [text block] | 披露界定利益計劃 [text block] | ird_fs:DisclosureOfDefinedBenefitPlansExplanatory
Disclosure of defined contribution plans [text block] | 界定供款計劃的披露 [text block] | ird_fs_localised:DisclosureOfDefinedContributionPlansExplanatory
Disclosure of depositary receipts [abstract] | 預託證券的披露 [abstract] | ird_fs_localised:DisclosureOfDepositaryReceiptsAbstract
Disclosure of depositary receipts [line items] | 預託證券的披露 [line items] | ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems
Disclosure of depositary receipts [table] | 預託證券的披露 [table] | ird_fs_localised:DisclosureOfDepositaryReceiptsTable
Disclosure of depositary receipts [text block] | 預託證券的披露 [text block] | ird_fs_localised:DisclosureOfDepositaryReceiptsExplanatory
Disclosure of deposits from banks [text block] | 披露銀行存款 [text block] | ird_fs:DisclosureOfDepositsFromBanksExplanatory
Disclosure of deposits from customers [text block] | 披露客戶存款 [text block] | ird_fs:DisclosureOfDepositsFromCustomersExplanatory
Disclosure of depreciation and amortisation expense [text block] | 披露折舊和攤銷費用 [text block] | ird_fs:DisclosureOfDepreciationAndAmortisationExpenseExplanatory
Disclosure of derivative financial instruments [text block] | 披露衍生金融工具 [text block] | ird_fs:DisclosureOfDerivativeFinancialInstrumentsExplanatory
Disclosure of detailed information about biological assets [abstract] | 有關生物資產的詳細資訊的披露 [abstract] | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract
Disclosure of detailed information about biological assets [line items] | 有關生物資產的詳細資訊的披露 [line items] | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems
Disclosure of detailed information about biological assets [table] | 有關生物資產的詳細資訊的披露 [table] | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable
Disclosure of detailed information about biological assets [text block] | 有關生物資產的詳細資訊的披露 [text block] | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
Disclosure of detailed information about borrowings [abstract] | 關於借貸的詳細資訊披露 [abstract] | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract
Disclosure of detailed information about borrowings [line items] | 關於借貸的詳細資訊的披露 [line items] | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems
Disclosure of detailed information about borrowings [table] | 關於借貸的詳細資訊披露 [table] | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable
Disclosure of detailed information about borrowings [text block] | 關於借貸的詳細資訊披露 [text block] | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory
Disclosure of detailed information about business combination [abstract] | 披露關於業務合併的詳細資料 [abstract] | ird_fs:DisclosureOfBusinessCombinationsAbstract
Disclosure of detailed information about business combination [line items] | 披露關於業務合併的詳細資料 [line items] | ird_fs:DisclosureOfBusinessCombinationsLineItems
Disclosure of detailed information about business combination [table] | 披露關於業務合併的詳細資料 [table] | ird_fs:DisclosureOfBusinessCombinationsTable
Disclosure of detailed information about business combination [text block] | 披露關於業務合併的詳細資訊 [text block] | ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of HKFRS 17 [abstract] | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [abstract] | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of HKFRS 17 [line items] | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [line items] | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of HKFRS 17 [table] | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [table] | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of HKFRS 17 [text block] | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [text block] | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
Disclosure of detailed information about financial instruments [abstract] | 披露關於金融工具的詳細資訊 [abstract] | ird_fs:DisclosureOfFinancialInstrumentsAbstract
Disclosure of detailed information about financial instruments [line items] | 披露金融工具的詳細資訊 [line items] | ird_fs:DisclosureOfFinancialInstrumentsLineItems
Disclosure of detailed information about financial instruments [table] | 披露關於金融工具的詳細資訊 [table] | ird_fs:DisclosureOfFinancialInstrumentsTable
Disclosure of detailed information about financial instruments [text block] | 披露關於金融工具的詳細資訊 [text block] | ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Disclosure of detailed information about hedged items [abstract] | 披露有關被對沖項目的詳細信息 [abstract] | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract
Disclosure of detailed information about hedged items [line items] | 披露有關被對沖項目的詳細資訊 [line items] | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems
Disclosure of detailed information about hedged items [table] | 披露有關被對沖項目的詳細信息 [table] | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable
Disclosure of detailed information about hedged items [text block] | 披露有關被對沖項目的詳細信息 [text block] | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
Disclosure of detailed information about hedges [abstract] | 披露有關對沖的詳細資料 [abstract] | ird_fs:DisclosureOfHedgeAccountingAbstract
Disclosure of detailed information about hedges [line items] | 披露有關對沖的詳細資料 [line items] | ird_fs:DisclosureOfHedgeAccountingLineItems
Disclosure of detailed information about hedges [table] | 披露有關對沖的詳細資料 [table] | ird_fs:DisclosureOfHedgeAccountingTable
Disclosure of detailed information about hedges [text block] | 披露有關對沖的詳細資料 [text block] | ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory
Disclosure of detailed information about hedging instruments [abstract] | 關於對沖工具的詳細資訊披露 [abstract] | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract
Disclosure of detailed information about hedging instruments [line items] | 關於對沖工具的詳細資訊披露 [line items] | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems
Disclosure of detailed information about hedging instruments [table] | 關於對沖工具的詳細資訊披露 [table] | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable
Disclosure of detailed information about hedging instruments [text block] | 關於對沖工具的詳細資訊披露 [text block] | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
Disclosure of detailed information about intangible assets [abstract] | 披露無形資產的詳細資料 [abstract] | ird_fs:DisclosureOfIntangibleAssetsAbstract
Disclosure of detailed information about intangible assets [line items] | 無形資產的詳細資料披露 [line items] | ird_fs:DisclosureOfIntangibleAssetsLineItems
Disclosure of detailed information about intangible assets [table] | 披露與無形資產有關的詳細資料 [table] | ird_fs:DisclosureOfIntangibleAssetsTable
Disclosure of detailed information about intangible assets [text block] | 披露無形資產的詳細資料 [text block] | ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Disclosure of detailed information about investment property [abstract] | 有關投資物業的詳細資訊的披露 [abstract] | ird_fs:DisclosureOfInvestmentPropertyAbstract
Disclosure of detailed information about investment property [line items] | 有關投資物業的詳細資訊的披露 [line items] | ird_fs:DisclosureOfInvestmentPropertyLineItems
Disclosure of detailed information about investment property [table] | 有關投資物業的詳細資訊的披露 [table] | ird_fs:DisclosureOfInvestmentPropertyTable
Disclosure of detailed information about investment property [text block] | 有關投資物業的詳細資訊的披露 [text block] | ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
Disclosure of detailed information about property, plant and equipment [abstract] | 披露物業、工業裝置及設備的詳細資料 [abstract] | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract
Disclosure of detailed information about property, plant and equipment [line items] | 披露物業、工業裝置及設備的詳細資料 [line items] | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems
Disclosure of detailed information about property, plant and equipment [table] | 披露物業、工業裝置及設備的詳細資料 [table] | ird_fs:DisclosureOfPropertyPlantAndEquipmentTable
Disclosure of detailed information about property, plant and equipment [text block] | 披露物業、工業裝置及設備的詳細資料 [text block] | ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Disclosure of detailed information about service concession arrangements [abstract] | 披露有關服務特許權安排的詳細資料 [abstract] | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract
Disclosure of detailed information about service concession arrangements [line items] | 詳細的資訊披露有關服務特許權安排 [line items] | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems
Disclosure of detailed information about service concession arrangements [table] | 披露有關服務特許權安排的詳細資料 [table] | ird_fs:DisclosureOfServiceConcessionArrangementsTable
Disclosure of detailed information about service concession arrangements [text block] | 披露有關服務特許權安排的詳細資料 [text block] | ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory
Disclosure of disaggregation of revenue from contracts with customers [abstract] | 披露客戶合同的收入分列 [abstract] | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract
Disclosure of disaggregation of revenue from contracts with customers [line items] | 披露客戶合同的收入分列 [line items] | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
Disclosure of disaggregation of revenue from contracts with customers [table] | 披露客戶合同的收入分列 [table] | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
Disclosure of disaggregation of revenue from contracts with customers [text block] | 披露客戶合同的收入分列 [text block] | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Disclosure of discontinued operations [text block] | 披露已終止業務 [text block] | ird_fs:DisclosureOfDiscontinuedOperationsExplanatory
Disclosure of dividends [text block] | 披露股息 [text block] | ird_fs:DisclosureOfDividendsExplanatory
Disclosure of earnings per share [text block] | 每股盈餘的披露 [text block] | ird_fs:DisclosureOfEarningsPerShareExplanatory
Disclosure of effect of change of investment entity status on financial statements [text block] | 披露投資實體地位變動對財務報表的影響 [text block] | ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
Disclosure of effect of changes in foreign exchange rates [text block] | 披露外匯匯率變動的影響 [text block] | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Disclosure of effect of insurance contracts initially recognised [abstract] | 初始確認保險合同的影響的披露 [abstract] | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract
Disclosure of effect of insurance contracts initially recognised [line items] | 初始確認保險合同的影響的披露 [line items] | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems
Disclosure of effect of insurance contracts initially recognised [table] | 初始確認保險合同的影響的披露 [table] | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable
Disclosure of effect of insurance contracts initially recognised [text block] | 初始確認保險合同的影響的披露 [text block] | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block] | 披露不導致歸屬於母公司所有者權益喪失控制權的母公司對附屬公司所有者權益變動的影響 [text block] | ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
Disclosure of employee benefits [text block] | 披露僱員福利 [text block] | ird_fs:DisclosureOfEmployeeBenefitsExplanatory
Disclosure of entity's operating segments [text block] | 披露實體的營運分部 [text block] | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory
Disclosure of events after reporting period [text block] | 披露報告期後事件 [text block] | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory
Disclosure of expected impact of initial application of new standards or interpretations [abstract] | 披露初始應用新標準或詮釋的預期影響 [abstract] | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract
Disclosure of expected impact of initial application of new standards or interpretations [line items] | 披露初始應用新標準或詮釋的預期影響 [line items] | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
Disclosure of expected impact of initial application of new standards or interpretations [table] | 披露初始應用新標準或詮釋的預期影響 [table] | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable
Disclosure of expected impact of initial application of new standards or interpretations [text block] | 披露初始應用新標準或詮釋的預期影響 [text block] | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
Disclosure of expenses [text block] | 披露費用 [textblocck] | ird_fs:DisclosureOfExpensesExplanatory
Disclosure of expenses by nature [text block] | 披露通過性質分類的費用 [text block] | ird_fs:DisclosureOfExpensesByNatureExplanatory
Disclosure of explanatory information about ranges of payment due dates that are wide [text block] | 披露關於付款到期日範圍較長的說明資料 [text block] | ird_fs:DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory
Disclosure of exploration and evaluation assets [text block] | 披露勘探及評估資產 [text block] | ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory
Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block] | 披露實體管理的直接受利率基準改革影響的對沖關係的風險程度 [text block] | ird_fs_localised:DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory
Disclosure of external credit grades [abstract] | 外部信貸評級的披露 [abstract] | ird_fs:DisclosureOfExternalCreditExposuresAbstract
Disclosure of external credit grades [line items] | 外部信貸評級的披露 [line items] | ird_fs:DisclosureOfExternalCreditExposuresLineItems
Disclosure of external credit grades [table] | 外部信貸評級的披露 [table] | ird_fs:DisclosureOfExternalCreditExposuresTable
Disclosure of external credit grades [text block] | 外部信貸評級的披露 [text block] | ird_fs:DisclosureOfExternalCreditExposuresExplanatory
Disclosure of fair value measurement [text block] | 公平價值衡量的披露 [text block] | ird_fs:DisclosureOfFairValueMeasurementExplanatory
Disclosure of fair value measurement of assets [abstract] | 資產公平價值衡量的披露 [abstract] | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract
Disclosure of fair value measurement of assets [line items] | 衡量資產公平價值的披露 [line items] | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems
Disclosure of fair value measurement of assets [table] | 資產公平價值的衡量披露 [table] | ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable
Disclosure of fair value measurement of assets [text block] | 資產公平價值衡量的披露 [text block] | ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory
Disclosure of fair value measurement of equity [abstract] | 權益的公平價值衡量的披露 [abstract] | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract
Disclosure of fair value measurement of equity [line items] | 權益的公平價值衡量的披露 [line items] | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems
Disclosure of fair value measurement of equity [table] | 權益的公平價值衡量的披露 [table] | ird_fs:DisclosureOfFairValueMeasurementOfEquityTable
Disclosure of fair value measurement of equity [text block] | 權益的公平價值衡量的披露 [text block] | ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory
Disclosure of fair value measurement of liabilities [abstract] | 負債的公平價值衡量的披露 [abstract] | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract
Disclosure of fair value measurement of liabilities [line items] | 負債的公平價值衡量的披露 [line items] | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems
Disclosure of fair value measurement of liabilities [table] | 負債的公平價值衡量的披露 [table] | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable
Disclosure of fair value measurement of liabilities [text block] | 負債的公平價值衡量的披露 [text block] | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Disclosure of fair value of financial instruments [text block] | 披露金融工具的公平價值 [text block] | ird_fs:DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract] | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [abstract] | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [line items] | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table] | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [table] | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [text block] | ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
Disclosure of fair value of plan assets [abstract] | 計劃資產的公平價值披露 [abstract] | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract
Disclosure of fair value of plan assets [line items] | 計劃資產的公平價值披露 [line items] | ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems
Disclosure of fair value of plan assets [table] | 計劃資產的公平價值披露 [table] | ird_fs:DisclosureOfFairValueOfPlanAssetsTable
Disclosure of fair value of plan assets [text block] | 計劃資產的公平價值披露 [text block] | ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory
Disclosure of fair values of items used as deemed cost [abstract] | 披露以公平價值衡量的項目用作推定成本 [abstract] | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract
Disclosure of fair values of items used as deemed cost [line items] | 披露以公平價值衡量的項目用作推定成本 [line items] | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems
Disclosure of fair values of items used as deemed cost [table] | 披露以公平價值衡量的項目用作推定成本 [table] | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable
Disclosure of fair values of items used as deemed cost [text block] | 披露以公平價值衡量的項目用作推定成本 [text block] | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
Disclosure of fee and commission income (expense) [text block] | 披露手續費及佣金收入（支出） [text block] | ird_fs:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory
Disclosure of finance cost [text block] | 披露財務成本 [text block] | ird_fs:DisclosureOfFinanceCostExplanatory
Disclosure of finance income (cost) [text block] | 披露財務收入（費用） [text block] | ird_fs:DisclosureOfFinanceIncomeExpenseExplanatory
Disclosure of finance income [text block] | 披露財務收入 [text block] | ird_fs:DisclosureOfFinanceIncomeExplanatory
Disclosure of financial assets [abstract] | 披露金融資產 [abstract] | ird_fs:DisclosureOfFinancialAssetsAbstract
Disclosure of financial assets [line items] | 金融資產披露 [line items] | ird_fs:DisclosureOfFinancialAssetsLineItems
Disclosure of financial assets [table] | 披露金融資產 [table] | ird_fs:DisclosureOfFinancialAssetsTable
Disclosure of financial assets [text block] | 披露金融資產 [text block] | ird_fs:DisclosureOfFinancialAssetsExplanatory
Disclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [abstract] | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [abstract] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract
Disclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [line items] | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [line items] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems
Disclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [table] | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [table] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable
Disclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [text block] | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [text block] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory
Disclosure of financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation [abstract] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [abstract] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
Disclosure of financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation [line items] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [line items] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Disclosure of financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation [table] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [table] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
Disclosure of financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation [text block] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [text block] | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
Disclosure of financial assets affected by amendments to HKFRS 9 made by HKFRS 17 [abstract] | 披露受香港財務報告準則第17號對香港財務報告準則第9號修訂所影響的金融資產 [abstract] | ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Abstract
Disclosure of financial assets affected by amendments to HKFRS 9 made by HKFRS 17 [line items] | 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產 [line items] | ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17LineItems
Disclosure of financial assets affected by amendments to HKFRS 9 made by HKFRS 17 [table] | 披露受香港財務報告準則第17號對香港財務報告準則第9號修訂所影響的金融資產 [table] | ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table
Disclosure of financial assets affected by amendments to HKFRS 9 made by HKFRS 17 [text block] | 披露受香港財務報告準則第17號對香港財務報告準則第9號修訂所影響的金融資產 [text block] | ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Explanatory
Disclosure of financial assets at date of initial application of HKFRS 9 [abstract] | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [abstract] | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract
Disclosure of financial assets at date of initial application of HKFRS 9 [line items] | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [line items] | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems
Disclosure of financial assets at date of initial application of HKFRS 9 [table] | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [table] | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table
Disclosure of financial assets at date of initial application of HKFRS 9 [text block] | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [text block] | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory
Disclosure of financial assets held for trading [text block] | 披露為交易而持有的金融資產 [text block] | ird_fs:DisclosureOfFinancialAssetsHeldForTradingExplanatory
Disclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [abstract] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [abstract] | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
Disclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [line items] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [line items] | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
Disclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [table] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [table] | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
Disclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [text block] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [text block] | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory
Disclosure of financial assets that are either past due or impaired [abstract] | 逾期或減損金融資產的披露 [abstract] | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract
Disclosure of financial assets that are either past due or impaired [line items] | 過期或減損金融資產的披露 [line items] | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
Disclosure of financial assets that are either past due or impaired [table] | 逾期或減損金融資產的披露 [table] | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable
Disclosure of financial assets that are either past due or impaired [text block] | 逾期或減損金融資產的披露 [text block] | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory
Disclosure of financial instruments [text block] | 披露金融工具 [text block] | ird_fs:DisclosureOfFinancialInstrumentsExplanatory
Disclosure of financial instruments at fair value through profit or loss [text block] | 披露經損益以公平價值衡量的金融工具 [text block] | ird_fs:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
Disclosure of financial instruments by type of interest rate [abstract] | 按利率類型分類的金融工具的資訊披露 [abstract] | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract
Disclosure of financial instruments by type of interest rate [line items] | 按利率類型分類的金融工具的資訊披露 [line items] | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
Disclosure of financial instruments by type of interest rate [table] | 按利率類型分類的金融工具的資訊披露 [table] | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable
Disclosure of financial instruments by type of interest rate [text block] | 按利率類型分類的金融工具的資訊披露 [text block] | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory
Disclosure of financial instruments designated at fair value through profit or loss [text block] | 披露指定經損益以公平價值衡量的金融工具 [text block] | ird_fs:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
Disclosure of financial instruments held for trading [text block] | 披露為交易而持有的金融工具 [text block] | ird_fs:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
Disclosure of financial liabilities [abstract] | 金融負債的披露 [abstract] | ird_fs:DisclosureOfFinancialLiabilitiesAbstract
Disclosure of financial liabilities [line items] | 金融負債的披露 [line items] | ird_fs:DisclosureOfFinancialLiabilitiesLineItems
Disclosure of financial liabilities [table] | 金融負債的披露 [table] | ird_fs:DisclosureOfFinancialLiabilitiesTable
Disclosure of financial liabilities [text block] | 金融負債的披露 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesExplanatory
Disclosure of financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation [abstract] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [abstract] | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
Disclosure of financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation [line items] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [line items] | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Disclosure of financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation [table] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [table] | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
Disclosure of financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation [text block] | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
Disclosure of financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17 [abstract] | 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債 [abstract] | ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Abstract
Disclosure of financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17 [line items] | 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債 [line items] | ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17LineItems
Disclosure of financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17 [table] | 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債 [table] | ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table
Disclosure of financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17 [text block] | 披露受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債 [text block] | ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Explanatory
Disclosure of financial liabilities at date of initial application of HKFRS 9 [abstract] | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [abstract] | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract
Disclosure of financial liabilities at date of initial application of HKFRS 9 [line items] | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [line items] | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems
Disclosure of financial liabilities at date of initial application of HKFRS 9 [table] | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [table] | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table
Disclosure of financial liabilities at date of initial application of HKFRS 9 [text block] | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory
Disclosure of financial liabilities held for trading [text block] | 披露為交易而持有的金融負債 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
Disclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [abstract] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [abstract] | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract
Disclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [line items] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [line items] | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
Disclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [table] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [table] | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable
Disclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [text block] | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory
Disclosure of financial liabilities that are part of supplier finance arrangements [abstract] | 披露作為供應商融資安排的一部分的金融負債 [abstract] | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
Disclosure of financial liabilities that are part of supplier finance arrangements [line items] | 披露作為供應商融資安排的一部分的金融負債 [line items] | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
Disclosure of financial liabilities that are part of supplier finance arrangements [table] | 披露作為供應商融資安排的一部分的金融負債 [table] | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
Disclosure of financial liabilities that are part of supplier finance arrangements [text block] | 披露作為供應商融資安排的一部分的金融負債 [text block] | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
Disclosure of financial risk management [text block] | 披露金融風險管理 [text block] | ird_fs:DisclosureOfFinancialRiskManagementExplanatory
Disclosure of first-time adoption [text block] | 披露首次採用 [text block] | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory
Disclosure of forms of funding of structured entity and their weighted-average life [text block] | 披露結構性實體的融資形式及其加權平均年期 [text block] | ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
Disclosure of general and administrative expense [text block] | 披露一般行政管理費用 [text block] | ird_fs:DisclosureOfGeneralAndAdministrativeExpenseExplanatory
Disclosure of general hedge accounting [text block] | 一般對沖會計的披露 [text block] | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory
Disclosure of general information about financial statements [text block] | 財務報表的一般資料披露 [text block] | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
Disclosure of geographical areas [abstract] | 地理區域的披露 [abstract] | ird_fs:DisclosureOfGeographicalAreasAbstract
Disclosure of geographical areas [line items] | 地理區域的披露 [line items] | ird_fs:DisclosureOfGeographicalAreasLineItems
Disclosure of geographical areas [table] | 地理區域的披露 [table] | ird_fs:DisclosureOfGeographicalAreasTable
Disclosure of geographical areas [text block] | 地理區域的披露 [text block] | ird_fs:DisclosureOfGeographicalAreasExplanatory
Disclosure of going concern [text block] | 披露持續營運 [text block] | ird_fs:DisclosureOfGoingConcernExplanatory
Disclosure of goodwill [text block] | 披露商譽 [text block] | ird_fs:DisclosureOfGoodwillExplanatory
Disclosure of government grants [text block] | 政府補助的披露 [text block] | ird_fs:DisclosureOfGovernmentGrantsExplanatory
Disclosure of hedge accounting [text block] | 對沖會計的披露 [text block] | ird_fs:DisclosureOfHedgeAccountingExplanatory
Disclosure of how entity aggregated interests in similar entities [text block] | 實體如何合計於類似實體的權益的披露 [text block] | ird_fs:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory
Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block] | 披露實體如何管理向替代基準利率的過渡，其在報告日的進展以及因過渡而面臨的金融工具風險 [text block] | ird_fs_localised:DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory
Disclosure of how entity manages liquidity risk [text block] | 實體如何管理流動性風險的披露 [text block] | ird_fs:DescriptionOfManagingLiquidityRisk
Disclosure of impairment loss and reversal of impairment loss [abstract] | 減值虧損和減值虧損撥回的披露 [abstract] | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Disclosure of impairment loss and reversal of impairment loss [line items] | 減值虧損和減值虧損撥回的披露 [line items] | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Disclosure of impairment loss and reversal of impairment loss [table] | 減值虧損和減值虧損撥回的披露 [table] | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
Disclosure of impairment loss and reversal of impairment loss [text block] | 減值虧損和減值虧損撥回的披露 [text block] | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract] | 披露現金產生單位已確認或撥回的減值虧損 [abstract] | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items] | 披露現金產生單位已確認或撥回的減值虧損 [line items] | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems
Disclosure of impairment loss recognised or reversed for cash-generating unit [table] | 披露現金產生單位已確認或撥回的減值虧損 [table] | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block] | 披露現金產生單位已確認或撥回的減值虧損 [text block] | ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
Disclosure of impairment of assets [text block] | 披露資產減值 [text block] | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory
Disclosure of income tax [text block] | 披露所得税 [text block] | ird_fs:DisclosureOfIncomeTaxExplanatory
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] | 披露期間收到的商品或服務的公平價值的間接衡量以及授予的其他權益工具 [text block] | ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] | 披露所收到商品或服務公平價值的間接衡量，期間授予的股份期權 [text block] | ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] | 披露所收到商品或服務公平價值的間接衡量，期間修改的以股份為基礎的支付安排 [text block] | ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory
Disclosure of information about Pillar Two income taxes [abstract] | 披露有關支柱二所得税的信息 [abstract] | ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract
Disclosure of information about activities subject to rate regulation [abstract] | 有關受收費監管的活動的資訊的披露 [abstract] | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract
Disclosure of information about activities subject to rate regulation [line items] | 有關受收費監管的活動的資訊的披露 [line items] | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
Disclosure of information about activities subject to rate regulation [table] | 有關受收費監管的活動的資訊的披露 [table] | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
Disclosure of information about activities subject to rate regulation [text block] | 有關受收費監管的活動的資訊的披露 [text block] | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
Disclosure of information about agricultural produce [abstract] | 關於農產品的資訊的披露 [abstract] | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract
Disclosure of information about agricultural produce [line items] | 關於農產品的資訊的披露 [line items] | ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems
Disclosure of information about agricultural produce [table] | 關於農產品的資訊的披露 [table] | ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable
Disclosure of information about agricultural produce [text block] | 關於農產品的資訊的披露 [text block] | ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract] | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [abstract] | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [line items] | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [table] | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [text block] | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract] | 披露受對沖會計影響的綜合收益表的金額信息 [abstract] | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items] | 披露受對沖會計影響的綜合收益表的金額信息 [line items] | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] | 披露受對沖會計影響的綜合收益表的金額信息 [table] | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] | 披露受對沖會計影響的綜合收益表的金額信息 [text block] | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
Disclosure of information about consolidated structured entities [abstract] | 有關合併結構性實體的資訊披露 [abstract] | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract
Disclosure of information about consolidated structured entities [line items] | 有關合併結構性實體的資訊披露 [line items] | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems
Disclosure of information about consolidated structured entities [table] | 有關合併結構性實體的資訊披露 [table] | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable
Disclosure of information about consolidated structured entities [text block] | 有關合併結構性實體的資訊披露 [text block] | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory
Disclosure of information about contractual features of contracts for receipt of nature-dependent electricity [text block] | 披露收到依賴自然能源生產電力的合約特徵的資料 [text block] | ird_fs:DisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatory
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block] | 附有契約條款的非流動負債相關的契約資訊披露，包括表明實體可能難以遵守契約的事實和情況 [text block] | ird_fs_localised:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract] | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [abstract] | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items] | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [line items] | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table] | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [table] | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [text block] | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory
Disclosure of information about credit risk that arises from contracts within scope of HKFRS 17 [abstract] | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [abstract] | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
Disclosure of information about credit risk that arises from contracts within scope of HKFRS 17 [line items] | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [line items] | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Disclosure of information about credit risk that arises from contracts within scope of HKFRS 17 [table] | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [table] | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
Disclosure of information about credit risk that arises from contracts within scope of HKFRS 17 [text block] | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [text block] | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
Disclosure of information about defined benefit plans [abstract] | 披露界定利益計劃的資訊 [abstract] | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract
Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy [text block] | 利率基準改革對實體金融工具的影響及風險管理策略的資訊披露 [text block] | ird_fs_localised:DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory
Disclosure of information about employees [text block] | 披露關於僱員資料 [text block] | ird_fs:DisclosureOfInformationAboutEmployeesExplanatory
Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block] | 受利率基準改革不確定性直接影響的實體對沖關係資訊披露 [text block] | ird_fs_localised:DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory
Disclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [abstract] | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [abstract] | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract
Disclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [line items] | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [line items] | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems
Disclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [table] | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [table] | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable
Disclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [text block] | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [text block] | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract] | 關於預期終止確認保險獲取現金流資產的資訊披露 [abstract] | ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items] | 預期終止確認的保險取得現金流量資產的披露 [line items] | ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table] | 關於預期終止確認保險獲取現金流資產的資訊披露 [table] | ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block] | 關於預期終止確認保險獲取現金流資產的資訊披露 [text block] | ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory
Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract] | 有關合約服務邊際預期識別計入損益的資訊披露 [abstract] | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items] | 關於合約服務邊際的預期認可利潤或虧損資訊披露 [line items] | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems
Disclosure of information about expected recognition of contractual service margin in profit or loss [table] | 有關合約服務邊際預期識別計入損益的資訊披露 [table] | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block] | 有關合約服務邊際預期識別計入損益的資訊披露 [text block] | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory
Disclosure of information about hyperinflationary reporting [text block] | 在惡性通貨膨脹經濟下的財務報告資訊披露 [text block] | ird_fs:DisclosureOfHyperinflationaryReportingExplanatory
Disclosure of information about interests in structured entity [text block] | 披露於構性實體的權益的資訊 [line items] | ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
Disclosure of information about interim financial reporting [text block] | 有關中期財務報告的資訊披露 [text block] | ird_fs:DisclosureOfInterimFinancialReportingExplanatory
Disclosure of information about investments in equity instruments designated at fair value through other comprehensive income [abstract] | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [abstract] | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract
Disclosure of information about investments in equity instruments designated at fair value through other comprehensive income [line items] | 指定以其他綜合收益按公平價值計量之權益工具投資的資訊披露 [line items] | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems
Disclosure of information about investments in equity instruments designated at fair value through other comprehensive income [table] | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [table] | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable
Disclosure of information about investments in equity instruments designated at fair value through other comprehensive income [text block] | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [textblock] | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory
Disclosure of information about key management personnel [text block] | 披露關於主要管理人員的資訊 [text block] | ird_fs:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block] | 披露可能影響結構性實體權益的公平價值或風險的與第三方的流動性安排、擔保或其他承諾的資訊 [text block] | ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
Disclosure of information about maturity profile of defined benefit obligation [text block] | 關於界定利益責任的到期日分佈的資訊披露 [text block] | ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] | 披露有關用於分配交易價格的方法，輸入和假設的資訊 [text block] | ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] | 披露有關用於評估估計可變對價是否受限的方法，輸入和假設的資訊 [text block] | ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] | 披露有關用於確定交易價格的方法，輸入和假設的資訊 [text block] | ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] | 披露有關用於衡量退貨，退款和其他類似義務的方法，輸入和假設的資訊 [text block] | ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of HKFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block] | 披露有關承租人應用香港財務報告準則第16號第46A段中的實務權宜作法的合同性質的資訊，如果它不適用於因covid-19大流行直接導致的所有租金寬減 [text block] | ird_fs_localised:DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory
Disclosure of information about non-current liabilities with covenants [abstract] | 附有契約條款的非流動負債的資訊披露[abstract] | ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract
Disclosure of information about non-current liabilities with covenants [line items] | 附有契約條款的非流動負債的資訊披露 [line items] | ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems
Disclosure of information about non-current liabilities with covenants [table] | 附有契約條款的非流動負債的資訊披露 [table] | ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable
Disclosure of information about non-current liabilities with covenants [text block] | 附有契約條款的非流動負債的資訊披露 [text block] | ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory
Disclosure of information about possible differences between carrying amount and fair value of contracts described in HKFRS 7.29 b and HKFRS 7.29 c [text block] | 披露有關香港財務報告準則第7號第29b段和香港財務報告準則第7號第29c段中描述的合同帳面金額和公平價值之間可能差異的資訊 [text block] | ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory
Disclosure of information about separate financial statements [text block] | 獨立財務報表的信息披露 [text block] | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract] | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [abstract] | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items] | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [line items] | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table] | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [table] | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [text block] | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract] | 披露由投資實體控制而未綜合的結構性實體的資訊 [abstract] | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items] | 披露由投資實體控制而未綜合的結構性實體資訊 [line items] | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems
Disclosure of information about unconsolidated structured entities controlled by investment entity [table] | 披露由投資實體控制而未綜合的結構性實體的資訊 [table] | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] | 披露由投資實體控制而未綜合的結構性實體的資訊 [text block] | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
Disclosure of information about unconsolidated subsidiaries [abstract] | 披露有關未綜合的附屬公司的資訊 [abstrac] | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract
Disclosure of information about unconsolidated subsidiaries [line items] | 披露未綜合的附屬公司的資訊 [line items] | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems
Disclosure of information about unconsolidated subsidiaries [table] | 披露有關未綜合的附屬公司的資訊 [table] | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable
Disclosure of information about unconsolidated subsidiaries [text block] | 披露有關未綜合的附屬公司的資訊 [text] | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
Disclosure of information for cash-generating units [abstract] | 現金產生單位的資訊披露 [abstract] | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract
Disclosure of information for cash-generating units [line items] | 現金產生單位的資訊披露 [line items] | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems
Disclosure of information for cash-generating units [table] | 現金產生單位的資訊披露 [table] | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable
Disclosure of information for cash-generating units [text block] | 現金產生單位的資訊披露 [text block] | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract] | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [abstract] | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [line items] | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table] | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [table] | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [text block] | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory
Disclosure of information on how contracts for receipt of nature-dependent electricity affect amount, timing and uncertainty of entity's future cash flows and financial performance [text block] | 披露收到依賴自然能源生產電力的合約如何影響實體未來現金流及財務業績的金額、時機和不確定性的資料 [text block] | ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory
Disclosure of information relating to supplier finance arrangements [text block] | 披露與供應商融資安排相關的信息 [text block] | ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，資產 [text block] | ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block] | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，實體自有權益工具 [text block] | ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block] | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，負債 [text block] | ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] | 使財務報表使用者評估融資活動產生的負債變化的資訊披露 [text block] | ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory
Disclosure of information when currency is not exchangeable into another currency [text block] | 披露貨幣不能兑換成另一種貨幣時的信息 [text block] | ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory
Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block] | 披露外地業務的功能貨幣不能兑換成列帳貨幣時的信息 [text block] | ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory
Disclosure of initial application of standards or interpretations [abstract] | 披露初始應用的標準或詮釋 [abstract] | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
Disclosure of initial application of standards or interpretations [line items] | 披露初始應用的標準或詮釋 [line items] | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
Disclosure of initial application of standards or interpretations [table] | 披露初始應用的標準或詮釋 [table] | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable
Disclosure of initial application of standards or interpretations [text block] | 披露初始應用的標準或詮釋 [text block] | ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations
Disclosure of inputs to methods used to measure contracts within scope of HKFRS 17 [abstract] | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [abstract] | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract
Disclosure of inputs to methods used to measure contracts within scope of HKFRS 17 [line items] | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [line items] | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems
Disclosure of inputs to methods used to measure contracts within scope of HKFRS 17 [table] | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [table] | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table
Disclosure of inputs to methods used to measure contracts within scope of HKFRS 17 [text block] | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [text block] | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract] | 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 [abstract] | ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items] | 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 [line items] | ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table] | 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 [table] | ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block] | 未包括在稀釋每股收益計算中具有潛在未來稀釋效應的工具的信息披露 [text block] | ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023
Disclosure of insurance contracts [text block] | 保險合同的披露 [text block] | ird_fs:DisclosureOfInsuranceContractsExplanatory
Disclosure of insurance premium revenue [text block] | 披露保費收入 [text block] | ird_fs:DisclosureOfInsurancePremiumRevenueExplanatory
Disclosure of intangible assets [text block] | 披露無形資產 [text block] | ird_fs:DisclosureOfIntangibleAssetsExplanatory
Disclosure of intangible assets and goodwill [text block] | 披露無形資產和商譽 [text block] | ird_fs:DisclosureOfIntangibleAssetsAndGoodwillExplanatory
Disclosure of intangible assets material to entity [abstract] | 披露對實體很重要的無形資產 [abstract] | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
Disclosure of intangible assets material to entity [line items] | 披露對實體很重要的無形資產 [line items] | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Disclosure of intangible assets material to entity [table] | 披露對實體很重要的無形資產 [table] | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable
Disclosure of intangible assets material to entity [text block] | 披露對實體很重要的無形資產 [text block] | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Disclosure of intangible assets with indefinite useful life [abstract] | 具無限可用年限的無形資產的披露 [abstract] | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract
Disclosure of intangible assets with indefinite useful life [line items] | 具無限可用年限的無形資產的披露 [line items] | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems
Disclosure of intangible assets with indefinite useful life [table] | 具無限可用年限的無形資產的披露 [table] | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable
Disclosure of intangible assets with indefinite useful life [text block] | 具無限可用年限的無形資產的披露 [text block] | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
Disclosure of interest expense [text block] | 披露利息費用 [text block] | ird_fs:DisclosureOfInterestExpenseExplanatory
Disclosure of interest in funds [text block] | 對基金的興趣披露 [text block] | ird_fs:DisclosureOfInterestInFundsExplanatory
Disclosure of interest income (expense) [text block] | 披露利息收入（費用） [text block] | ird_fs:DisclosureOfInterestIncomeExpenseExplanatory
Disclosure of interest income [text block] | 披露利息收入 [text block] | ird_fs:DisclosureOfInterestIncomeExplanatory
Disclosure of interests in associates [text block] | 於聯營公司之權益的披露 [text block] | ird_fs:DisclosureOfInterestsInAssociatesExplanatory
Disclosure of interests in joint arrangements [text block] | 合營安排權益的披露 [text block] | ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory
Disclosure of interests in other entities [text block] | 在其它實體的利益披露 [text block] | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory
Disclosure of interests in subsidiaries [text block] | 在附屬公司的權益披露 [text block] | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory
Disclosure of interests in unconsolidated structured entities [text block] | 對未綜合的結構性實體的利益披露 [text block] | ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory
Disclosure of internal credit grades [abstract] | 內部信貸評級的披露 [abstract] | ird_fs:DisclosureOfInternalCreditExposuresAbstract
Disclosure of internal credit grades [line items] | 內部信貸評級的披露 [line items] | ird_fs:DisclosureOfInternalCreditExposuresLineItems
Disclosure of internal credit grades [table] | 內部信貸評級的披露 [table] | ird_fs:DisclosureOfInternalCreditExposuresTable
Disclosure of internal credit grades [text block] | 內部信貸評級的披露 [text block] | ird_fs:DisclosureOfInternalCreditExposuresExplanatory
Disclosure of inventories [text block] | 存貨的披露 [text block] | ird_fs:DisclosureOfInventoriesExplanatory
Disclosure of investment contracts liabilities [text block] | 披露投資合同負債 [text block] | ird_fs:DisclosureOfInvestmentContractsLiabilitiesExplanatory
Disclosure of investment entities [text block] | 投資實體的披露 [text block] | ird_fs:DisclosureOfInvestmentEntitiesExplanatory
Disclosure of investment property [text block] | 投資物業的披露 [text block] | ird_fs:DisclosureOfInvestmentPropertyExplanatory
Disclosure of investments accounted for using equity method [text block] | 披露採用權益法入帳的投資 [text block] | ird_fs:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
Disclosure of investments other than investments accounted for using equity method [text block] | 披露除採用權益法入帳外的投資 [text block] | ird_fs:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
Disclosure of issued capital [text block] | 披露已發行股本 [text block] | ird_fs:DisclosureOfIssuedCapitalExplanatory
Disclosure of joint operations [abstract] | 聯合營運的披露 [abstract] | ird_fs:DisclosureOfJointOperationsAbstract
Disclosure of joint operations [line items] | 聯合營運的披露 [line items] | ird_fs:DisclosureOfJointOperationsLineItems
Disclosure of joint operations [table] | 聯合營運的披露 [table] | ird_fs:DisclosureOfJointOperationsTable
Disclosure of joint operations [text block] | 聯合營運的披露 [text block] | ird_fs:DisclosureOfJointOperationsExplanatory
Disclosure of joint ventures [abstract] | 合營公司的披露 [abstract] | ird_fs:DisclosureOfJointVenturesAbstract
Disclosure of joint ventures [line items] | 合營公司的披露 [line items] | ird_fs:DisclosureOfJointVenturesLineItems
Disclosure of joint ventures [table] | 合營公司的披露 [table] | ird_fs:DisclosureOfJointVenturesTable
Disclosure of joint ventures [text block] | 合營公司的披露 [text block] | ird_fs:DisclosureOfJointVenturesExplanatory
Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block] | 披露已知或合理估計的有關支柱二所得税的風險的信息 [text block] | ird_fs:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory
Disclosure of lease prepayments [text block] | 披露預付租賃 [text block] | ird_fs:DisclosureOfLeasePrepaymentsExplanatory
Disclosure of leases [text block] | 租賃的披露 [text block] | ird_fs:DisclosureOfLeasesExplanatory
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract] | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [abstract] | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items] | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [line items] | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table] | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [table] | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [text block] | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory
Disclosure of liquidity risk [text block] | 披露流動性風險 [text block] | ird_fs:DisclosureOfLiquidityRiskExplanatory
Disclosure of loans and advances to banks [text block] | 披露銀行貸款和墊款 [text block] | ird_fs:DisclosureOfLoansAndAdvancesToBanksExplanatory
Disclosure of loans and advances to customers [text block] | 披露客戶貸款和墊款 [text block] | ird_fs:DisclosureOfLoansAndAdvancesToCustomersExplanatory
Disclosure of major customers [abstract] | 主要客戶披露 [abstract] | ird_fs:DisclosureOfMajorCustomersAbstract
Disclosure of major customers [line items] | 主要客戶披露 [line items] | ird_fs:DisclosureOfMajorCustomersLineItems
Disclosure of major customers [table] | 主要客戶披露 [table] | ird_fs:DisclosureOfMajorCustomersTable
Disclosure of major customers [text block] | 主要客戶披露 [text block] | ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory
Disclosure of market risk [text block] | 披露市場風險 [text block] | ird_fs:DisclosureOfMarketRiskExplanatory
Disclosure of material accounting policy information [text block] | 重大會計政策資訊的披露 [text block] | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory
Disclosure of maturity analysis for derivative financial liabilities [abstract] | 衍生金融負債的到期分析的披露內容 [abstract] | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract
Disclosure of maturity analysis for derivative financial liabilities [line items] | 對於衍生金融負債到期分析的披露內容 [line items] | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems
Disclosure of maturity analysis for derivative financial liabilities [table] | 對於衍生金融負債到期分析的披露內容 [table] | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable
Disclosure of maturity analysis for derivative financial liabilities [text block] | 對於衍生金融負債到期分析的披露內容 [text block] | ird_fs:MaturityAnalysisForDerivativeFinancialLiabilities
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract] | 持有作流動性風險管理的金融資產到期日分析的披露 [abstract] | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] | 持有作流動性風險管理的金融資產到期日分析的披露 [line items] | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table] | 持有作流動性風險管理的金融資產到期日分析的披露 [table] | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block] | 持有作流動性風險管理的金融資產到期日分析的披露 [text block] | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of HKFRS 17 [abstract] | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [abstract] | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of HKFRS 17 [line items] | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [line items] | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of HKFRS 17 [table] | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [table] | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of HKFRS 17 [text block] | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [text block] | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
Disclosure of maturity analysis for non-derivative financial liabilities [abstract] | 非衍生金融負債到期分析的披露內容 [abstract] | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | 非衍生金融負債到期分析的披露內容 [line items] | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems
Disclosure of maturity analysis for non-derivative financial liabilities [table] | 非衍生金融負債到期分析的披露內容 [table] | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable
Disclosure of maturity analysis for non-derivative financial liabilities [text block] | 非衍生金融負債到期分析的披露內容 [text block] | ird_fs:MaturityAnalysisForNonderivativeFinancialLiabilities
Disclosure of maturity analysis of finance lease payments receivable [abstract] | 應收融資租賃款到期日分析的披露 [abstract] | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract
Disclosure of maturity analysis of finance lease payments receivable [line items] | 應收融資租賃付款期限分析披露 [line items] | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems
Disclosure of maturity analysis of finance lease payments receivable [table] | 應收融資租賃款到期日分析的披露 [table] | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable
Disclosure of maturity analysis of finance lease payments receivable [text block] | 應收融資租賃款到期日分析的披露 [text block] | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
Disclosure of maturity analysis of operating lease payments [abstract] | 披露營運租賃付款期限分析 [abstract] | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract
Disclosure of maturity analysis of operating lease payments [line items] | 披露營運租賃付款期限分析 [ [line items] | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems
Disclosure of maturity analysis of operating lease payments [table] | 披露營運租賃付款期限分析 [table] | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable
Disclosure of maturity analysis of operating lease payments [text block] | 披露營運租賃付款期限分析 [text block] | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract] | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [abstract] | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items] | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [line items] | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table] | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [table] | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block] | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [text block] | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory
Disclosure of nature and extent of risks arising from financial instruments [abstract] | 金融工具風險性質和程度的披露 [abstract] | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract
Disclosure of nature and extent of risks arising from financial instruments [line items] | 披露金融工具產生的風險性質和程度 [line items] | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems
Disclosure of nature and extent of risks arising from financial instruments [table] | 金融工具風險性質和程度的披露 [table] | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable
Disclosure of nature and extent of risks arising from financial instruments [text block] | 金融工具風險性質和程度的披露 [text block] | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Disclosure of nature and extent of risks that arise from contracts within scope of HKFRS 17 [abstract] | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [abstract] | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract
Disclosure of nature and extent of risks that arise from contracts within scope of HKFRS 17 [line items] | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [line items] | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems
Disclosure of nature and extent of risks that arise from contracts within scope of HKFRS 17 [table] | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [table] | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table
Disclosure of nature and extent of risks that arise from contracts within scope of HKFRS 17 [text block] | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [text block] | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory
Disclosure of net asset value attributable to unit-holders [text block] | 披露歸屬於單位持有人的資產淨值 [text block] | ird_fs:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory
Disclosure of net defined benefit liability (asset) [abstract] | 淨界定利益負債（資產）披露 [abstract] | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract
Disclosure of net defined benefit liability (asset) [line items] | 淨界定利益負債（資產）披露 [line items] | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
Disclosure of net defined benefit liability (asset) [table] | 淨界定利益負債（資產）披露 [table] | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable
Disclosure of net defined benefit liability (asset) [text block] | 淨界定利益負債（資產）披露 [text block] | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Disclosure of non-adjusting events after reporting period [abstract] | 披露報告期後非調整事件 [abstract] | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
Disclosure of non-adjusting events after reporting period [line items] | 報告期後非調整事件的披露 [line items] | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Disclosure of non-adjusting events after reporting period [table] | 披露報告期後非調整事件 [table] | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
Disclosure of non-adjusting events after reporting period [text block] | 披露報告期後非調整事件 [text block] | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
Disclosure of non-controlling interests [text block] | 披露非控制性權益 [text block] | ird_fs:DisclosureOfNoncontrollingInterestsExplanatory
Disclosure of non-current assets held for sale and discontinued operations [text block] | 持有待售的非流動資產和已終止業務的披露 [text block] | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
Disclosure of non-current assets or disposal groups classified as held for sale [text block] | 披露分類為持有待售的非流動資產或處置組 [text block] | ird_fs:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
Disclosure of number and weighted average exercise prices of other equity instruments [text block] | 其他權益工具數量及加權平均行權價格的披露 [text block] | ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
Disclosure of number and weighted average exercise prices of share options [text block] | 股份期權數目及加權平均行使價的披露 [text block] | ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract] | 披露未行使購股權的數目及加權平均剩餘合同年期 [abstract] | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items] | 披露未行使購股權的數目及加權平均剩餘合同年期 [line items] | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems
Disclosure of number and weighted average remaining contractual life of outstanding share options [table] | 披露未行使購股權的數目及加權平均剩餘合同年期 [table] | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] | 披露未行使購股權的數目及加權平均剩餘合同年期 [text block] | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
Disclosure of objectives, policies and processes for managing capital [abstract] | 披露管理資本的目標，政策和流程 [abstract] | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract
Disclosure of objectives, policies and processes for managing capital [line items] | 披露管理資本的目標，政策和流程 [line items] | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems
Disclosure of objectives, policies and processes for managing capital [table] | 披露管理資本的目標，政策和流程 [table] | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable
Disclosure of objectives, policies and processes for managing capital [text block] | 披露管理資本的目標，政策和流程 [text block] | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
Disclosure of offsetting of financial assets [abstract] | 金融資產抵銷的披露 [abstract] | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract
Disclosure of offsetting of financial assets [line items] | 金融資產抵銷的披露 [line items] | ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems
Disclosure of offsetting of financial assets [table] | 金融資產抵銷的披露 [table] | ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable
Disclosure of offsetting of financial assets [text block] | 金融資產抵銷的披露 [text block] | ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory
Disclosure of offsetting of financial assets and financial liabilities [text block] | 金融資產和金融負債抵銷的披露 [text block] | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
Disclosure of offsetting of financial liabilities [abstract] | 金融負債抵銷的披露 [abstract] | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract
Disclosure of offsetting of financial liabilities [line items] | 金融負債的抵銷的披露 [line items] | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems
Disclosure of offsetting of financial liabilities [table] | 金融負債抵銷的披露 [table] | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable
Disclosure of offsetting of financial liabilities [text block] | 金融負債抵銷的披露 [text block] | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory
Disclosure of operating segments [abstract] | 經營分部的披露 [abstract] | ird_fs:DisclosureOfOperatingSegmentsAbstract
Disclosure of operating segments [line items] | 經營分部的披露 [line items] | ird_fs:DisclosureOfOperatingSegmentsLineItems
Disclosure of operating segments [table] | 經營分部的披露 [table] | ird_fs:DisclosureOfOperatingSegmentsTable
Disclosure of operating segments [text block] | 經營分部的披露 [text block] | ird_fs:DisclosureOfOperatingSegmentsExplanatory
Disclosure of other assets [text block] | 披露其他資產 [text block] | ird_fs:DisclosureOfOtherAssetsExplanatory
Disclosure of other current assets [text block] | 披露其他流動資產 [text block] | ird_fs:DisclosureOfOtherCurrentAssetsExplanatory
Disclosure of other current liabilities [text block] | 披露其他流動負債 [text block] | ird_fs:DisclosureOfOtherCurrentLiabilitiesExplanatory
Disclosure of other liabilities [text block] | 披露其他負債 [text block] | ird_fs:DisclosureOfOtherLiabilitiesExplanatory
Disclosure of other non-current assets [text block] | 披露其他非流動資產 [text block] | ird_fs:DisclosureOfOtherNoncurrentAssetsExplanatory
Disclosure of other non-current liabilities [text block] | 披露其他非流動負債 [text block] | ird_fs:DisclosureOfOtherNoncurrentLiabilitiesExplanatory
Disclosure of other operating expense [text block] | 披露其他營運費用 [text block] | ird_fs:DisclosureOfOtherOperatingExpenseExplanatory
Disclosure of other operating income (expense) [text block] | 披露其他營運收入（支出） [text block] | ird_fs:DisclosureOfOtherOperatingIncomeExpenseExplanatory
Disclosure of other operating income [text block] | 披露其他營運收入 [text block] | ird_fs:DisclosureOfOtherOperatingIncomeExplanatory
Disclosure of other provisions [abstract] | 其他準備的披露 [abstract] | ird_fs:DisclosureOfOtherProvisionsAbstract
Disclosure of other provisions [line items] | 其他準備披露 [line items] | ird_fs:DisclosureOfOtherProvisionsLineItems
Disclosure of other provisions [table] | 其他準備的披露 [table] | ird_fs:DisclosureOfOtherProvisionsTable
Disclosure of other provisions [text block] | 其他準備的披露 [text block] | ird_fs:DisclosureOfOtherProvisionsExplanatory
Disclosure of other provisions, contingent liabilities and contingent assets [text block] | 其他準備、或有負債和或有資產的披露 [text block] | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
Disclosure of performance obligations [abstract] | 履約義務的披露 [abstract] | ird_fs:DisclosureOfPerformanceObligationsAbstract
Disclosure of performance obligations [line items] | 履約義務的披露 [line items] | ird_fs:DisclosureOfPerformanceObligationsLineItems
Disclosure of performance obligations [table] | 履約義務的披露 [table] | ird_fs:DisclosureOfPerformanceObligationsTable
Disclosure of performance obligations [text block] | 履約義務的披露 [text block] | ird_fs:DisclosureOfPerformanceObligationsExplanatory
Disclosure of possible changes to contractual cash flows resulting from occurrence (or non-occurrence) of contingent event [text block] | 披露或有事件發生（或不發生）可能導致的合約現金流量變動 [text block] | ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
Disclosure of prepayments and other assets [text block] | 披露預付帳款和其他資產 [text block] | ird_fs:DisclosureOfPrepaymentsAndOtherAssetsExplanatory
Disclosure of products and services [abstract] | 產品和服務的披露 [abstract] | ird_fs:DisclosureOfProductsAndServicesAbstract
Disclosure of products and services [line items] | 產品和服務的披露 [line items] | ird_fs:DisclosureOfProductsAndServicesLineItems
Disclosure of products and services [table] | 產品和服務的披露 [table] | ird_fs:DisclosureOfProductsAndServicesTable
Disclosure of products and services [text block] | 產品和服務的披露 [text block] | ird_fs:DisclosureOfProductsAndServicesExplanatory
Disclosure of profit (loss) from operating activities [text block] | 披露營運活動的利潤（虧損） [text block] | ird_fs:DisclosureOfProfitLossFromOperatingActivitiesExplanatory
Disclosure of property, plant and equipment [text block] | 披露物業、工業裝置及設備 [text block] | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory
Disclosure of provision matrix [abstract] | 規定矩陣的披露 [abstract] | ird_fs:DisclosureOfProvisionMatrixAbstract
Disclosure of provision matrix [line items] | 規定矩陣的披露 [line items] | ird_fs:DisclosureOfProvisionMatrixLineItems
Disclosure of provision matrix [table] | 規定矩陣的披露 [table] | ird_fs:DisclosureOfProvisionMatrixTable
Disclosure of provision matrix [text block] | 規定矩陣的披露 [text block] | ird_fs:DisclosureOfProvisionMatrixExplanatory
Disclosure of provisions [text block] | 披露準備 [text block] | ird_fs:DisclosureOfProvisionsExplanatory
Disclosure of qualitative information about application of classification overlay and impairment requirements [text block] | 披露有關採用分類覆蓋和減值要求的定性資訊 [text block] | ird_fs_localised:DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory
Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block] | 披露有關面臨風險的資產和負債的風險、性質和帳面價值的定性信息 [text block] | ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract] | 尚未過渡至替代基準利率的金融工具的量化資訊披露 [abstract] | ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items] | 尚未過渡至替代基準利率的金融工具的量化資訊披露 [line items] | ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table] | 尚未過渡至替代基準利率的金融工具的量化資訊披露 [table] | ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block] | 尚未過渡至替代基準利率的金融工具的量化資訊披露 [text block] | ird_fs_localised:DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
Disclosure of quantitative information about leases for lessee [abstract] | 承租人租賃量化的資訊披露 [abstract] | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract
Disclosure of quantitative information about leases for lessor [abstract] | 出租人租賃的定量資訊披露 [abstract] | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract
Disclosure of quantitative information about right-of-use assets [abstract] | 使用權資產量化的資訊披露 [abstract] | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract
Disclosure of quantitative information about right-of-use assets [line items] | 使用權資產量化資訊披露 [line items] | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Disclosure of quantitative information about right-of-use assets [table] | 使用權資產量化的資訊披露 [table] | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable
Disclosure of quantitative information about right-of-use assets [text block] | 使用權資產量化的資訊披露 [text block] | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Disclosure of range of exercise prices of outstanding share options [abstract] | 披露未行使購股權的行權價格範圍 [abstract] | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract
Disclosure of range of exercise prices of outstanding share options [line items] | 披露未行使購股權的行權價格範圍 [line items] | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems
Disclosure of range of exercise prices of outstanding share options [table] | 披露未行使購股權的行權價格範圍 [table] | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable
Disclosure of range of exercise prices of outstanding share options [text block] | 披露未行使購股權的行權價格範圍 [text block] | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract] | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [abstract] | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items] | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [line item] | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table] | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [table] | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block] | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [text block] | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block] | 披露由權益排名低於實體的各方所承擔的結構性實體的潛在虧損金額及排名 [text block] | ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
Disclosure of reclassification of financial assets [abstract] | 金融資產重新分類的披露 [abstract] | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract
Disclosure of reclassification of financial assets [line items] | 金融資產重新分類的披露 [line items] | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems
Disclosure of reclassification of financial assets [table] | 金融資產重新分類的披露 [table] | ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable
Disclosure of reclassification of financial assets [text block] | 金融資產重新分類的披露 [text block] | ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory
Disclosure of reclassification of financial instruments [text block] | 披露重新分類的金融工具 [text block] | ird_fs:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
Disclosure of reclassifications or changes in presentation [abstract] | 重新分類或列報變更的披露 [abstract] | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract
Disclosure of reclassifications or changes in presentation [line items] | 重新分類或列報變更的披露 [line items] | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Disclosure of reclassifications or changes in presentation [table] | 重新分類或列報變更的披露 [table] | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable
Disclosure of reclassifications or changes in presentation [text block] | 重新分類或列報變更的披露 [text block] | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with HKFRS 9 to accounting for assets and liabilities [text block] | 終止確認的投資與確認的資產和負債的對帳的披露，從對投資以成本或根據香港財務報告準則第9號衡量轉變為對資產和負債衡量 [text block] | ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithHKFRS9ToAccountingForAssetsAndLiabilitiesExplanatory
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] | 終止確認的投資與確認的資產和負債的對帳的披露，從權益法轉變為對資產和負債衡量 [text block] | ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory
Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block] | 保險獲取現金流資產變化的對帳披露 [text block] | ird_fs_localised:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
Disclosure of reconciliation of changes in biological assets [abstract] | 生物資產變動的對帳的披露 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
Disclosure of reconciliation of changes in biological assets [line items] | 生物資產變動對帳的披露 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Disclosure of reconciliation of changes in biological assets [table] | 生物資產變動的對帳的披露 [table] | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
Disclosure of reconciliation of changes in biological assets [text block] | 生物資產變動的對帳的披露 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Disclosure of reconciliation of changes in goodwill [abstract] | 披露商譽變化調節 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract
Disclosure of reconciliation of changes in goodwill [line items] | 披露商譽變動對帳 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems
Disclosure of reconciliation of changes in goodwill [table] | 商譽變化調節 [table] | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable
Disclosure of reconciliation of changes in goodwill [text block] | 披露商譽變化調節 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
Disclosure of reconciliation of changes in insurance contracts by components [abstract] | 保險合同組成部分變更的對帳的披露 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract
Disclosure of reconciliation of changes in insurance contracts by components [line items] | 保險合同組成部分變更的對帳的披露 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems
Disclosure of reconciliation of changes in insurance contracts by components [table] | 保險合同組成部分變更的對帳的披露 [table] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable
Disclosure of reconciliation of changes in insurance contracts by components [text block] | 保險合同組成部分變更的對帳的披露 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items] | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [table] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block] | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract] | 無形資產和商譽變動對帳的披露 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] | 無形資產和商譽變動的對帳的披露 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems
Disclosure of reconciliation of changes in intangible assets and goodwill [table] | 無形資產和商譽變動對帳的披露 [table] | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable
Disclosure of reconciliation of changes in intangible assets and goodwill [text block] | 無形資產和商譽變動對帳的披露 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] | 披露損失撥備變動調節表和金融工具帳面總額變動的解釋 [line items] | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [table] | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract] | 披露物業、機器及設備，包括使用權資產，變動的對帳 [abstract] | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] | 披露物業、機器及設備，包括使用權資產，變動的對帳 [line item] | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table] | 披露物業、機器及設備，包括使用權資產，變動的對帳 [table] | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block] | 披露物業、機器及設備，包括使用權資產，變動的對帳 [text block] | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | 披露受可對銷、可強制執行淨額計算安排或類似協議規限的金融資產對財務狀況表中各個項目的調節 [text block] | ird_fs:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | 披露受可對銷、可強制執行淨額計算安排或類似協議規限的金融負債對財務狀況表中各個項目的調節 [text block] | ird_fs:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
Disclosure of reconciliation of liabilities arising from financing activities [abstract] | 融資活動產生的債務的對帳披露 [abstract] | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract
Disclosure of reconciliation of liabilities arising from financing activities [line items] | 融資活動產生的債務的對帳披露 [line items] | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
Disclosure of reconciliation of liabilities arising from financing activities [table] | 融資活動產生的債務的對帳披露 [table] | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable
Disclosure of reconciliation of liabilities arising from financing activities [text block] | 融資活動產生的債務的對帳披露 [text block] | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] | 披露採用權益法入帳的聯營公司財務資訊摘要及聯營公司權益帳面金額的對帳 [text block] | ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block] | 披露採用權益法入帳的合營公司財務資訊摘要及合營公司權益帳面金額的對帳 [text block] | ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] | 禁止贖回，轉移金融負債和權益之間的披露 [text block] | ird_fs:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory
Disclosure of redesignated financial assets and liabilities [abstract] | 披露重新指定的金融資產和負債 [abstract] | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract
Disclosure of redesignated financial assets and liabilities [line items] | 披露重新指定的金融資產和負債 [line items] | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems
Disclosure of redesignated financial assets and liabilities [table] | 披露重新指定的金融資產和負債 [table] | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable
Disclosure of redesignated financial assets and liabilities [text block] | 披露重新指定的金融資產和負債 [text block] | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
Disclosure of redesignation of financial assets at date of initial application of HKFRS 17 [abstract] | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [abstract] | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract
Disclosure of redesignation of financial assets at date of initial application of HKFRS 17 [line items] | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [line items] | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems
Disclosure of redesignation of financial assets at date of initial application of HKFRS 17 [table] | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [table] | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table
Disclosure of redesignation of financial assets at date of initial application of HKFRS 17 [text block] | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [text block] | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory
Disclosure of regulatory deferral accounts [text block] | 監管遞延帳戶的披露 [text block] | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory
Disclosure of reimbursement rights [abstract] | 報銷權披露 [abstract] | ird_fs:DisclosureOfReimbursementRightsAbstract
Disclosure of reimbursement rights [line items] | 報銷權的披露 [line items] | ird_fs:DisclosureOfReimbursementRightsLineItems
Disclosure of reimbursement rights [table] | 報銷權披露 [table] | ird_fs:DisclosureOfReimbursementRightsTable
Disclosure of reimbursement rights [text block] | 報銷權披露 [text block] | ird_fs:DisclosureOfReimbursementRightsExplanatory
Disclosure of reinsurance [text block] | 披露再保險 [text block] | ird_fs:DisclosureOfReinsuranceExplanatory
Disclosure of related party [text block] | 披露關聯方 [text block] | ird_fs:DisclosureOfRelatedPartyExplanatory
Disclosure of repurchase and reverse repurchase agreements [text block] | 披露回購和反向回購協定 [text block] | ird_fs:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory
Disclosure of research and development expense [text block] | 披露研發費用 [text block] | ird_fs:DisclosureOfResearchAndDevelopmentExpenseExplanatory
Disclosure of reserves within equity [abstract] | 權益內儲備的披露 [abstract] | ird_fs:DisclosureOfReservesWithinEquityAbstract
Disclosure of reserves within equity [line items] | 權益內儲備的披露 [line items] | ird_fs:DisclosureOfReservesWithinEquityLineItems
Disclosure of reserves within equity [table] | 權益內儲備的披露 [table] | ird_fs:DisclosureOfReservesWithinEquityTable
Disclosure of reserves within equity [text block] | 權益內儲備的披露 [text block] | ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory
Disclosure of restricted cash and cash equivalents [text block] | 披露受限制的現金及現金等價物 [text block] | ird_fs:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory
Disclosure of revenue [text block] | 收入披露 [text block] | ird_fs:DisclosureOfRevenueExplanatory
Disclosure of revenue from contracts with customers [text block] | 披露從客戶合同的收入 [text block] | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory
Disclosure of risk management strategy related to hedge accounting [abstract] | 披露對沖會計相關的風險管理策略 [abstract] | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract
Disclosure of risk management strategy related to hedge accounting [line items] | 披露與對沖會計相關的風險管理策略 [line items] | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems
Disclosure of risk management strategy related to hedge accounting [table] | 披露對沖會計相關的風險管理策略 [table] | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable
Disclosure of risk management strategy related to hedge accounting [text block] | 披露對沖會計相關的風險管理策略 [text block] | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract] | 披露實體當貨幣不能兑換時面臨的風險 [abstract] | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract
Disclosure of risks to which entity is exposed when currency is not exchangeable [line items] | 披露實體當貨幣不能兑換時面臨的風險 [line item] | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems
Disclosure of risks to which entity is exposed when currency is not exchangeable [table] | 披露實體當貨幣不能兑換時面臨的風險 [table] | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable
Disclosure of risks to which entity is exposed when currency is not exchangeable [text block] | 披露實體當貨幣不能兑換時面臨的風險 [text block] | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory
Disclosure of sensitivity analysis for actuarial assumptions [abstract] | 用於精算假設敏感度分析的披露內容 [abstract] | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract
Disclosure of sensitivity analysis for actuarial assumptions [line items] | 用於精算假設敏感度分析的披露內容 [line items] | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems
Disclosure of sensitivity analysis for actuarial assumptions [table] | 用於精算假設敏感度分析的披露內容 [table] | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
Disclosure of sensitivity analysis for actuarial assumptions [text block] | 用於精算假設敏感度分析的披露內容 [text block] | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract] | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 [line items] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table] | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [text block] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract] | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items] | 實體自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 [line items] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table] | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block] | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露，實體的自有權益工具 [text block] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract] | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items] | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [line items] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table] | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block] | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [text block] | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of HKFRS 17 [text block] | 披露香港財務報告準則第17號第128(a)規定以外的敏感度分析 [text block] | ird_fs:DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 [abstract] | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [abstract] | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 [line items] | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [line items] | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 [table] | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [table] | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of HKFRS 17 [text block] | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [text block] | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory
Disclosure of service concession arrangements [text block] | 披露服務特許權協議 [text block] | ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory
Disclosure of share capital, reserves and other equity interest [text block] | 股本、儲備和其他權益披露 [text block] | ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
Disclosure of share-based payment arrangements [text block] | 披露以股份為基礎的支付安排 [text block] | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory
Disclosure of significant actuarial assumptions used to determine present value of defined benefit obligation [text block] | 計算界定利益責任的現值所作出的顯著精算假設的披露 [text block] | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory
Disclosure of significant adjustments to valuation obtained [text block] | 所獲得的估值重大調整的披露 [text block] | ird_fs:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block] | 受重大利率基準改革不確定性直接影響的實體對沖關係資訊披露 [text block] | ird_fs_localised:DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] | 披露與其他實體權益相關的重大判斷和假設 [text block] | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory
Disclosure of significant judgements and changes in judgements made in applying HKFRS 17 [text block] | 披露在採用香港財務報告準則第17號時作出的顯著判斷和判斷變更 [text block] | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract] | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [abstract] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [line items] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems
Disclosure of significant unobservable inputs used in fair value measurement of assets [table] | 有關在資產公平價值衡量中使用的重大不可觀察的輸入數據的披露 [table] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [text block] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract] | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [abstract] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items] | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [line items] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems
Disclosure of significant unobservable inputs used in fair value measurement of equity [table] | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [table] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [text block] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract] | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [abstract] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items] | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [line items] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table] | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [table] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [text block] | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory
Disclosure of statement that information is not known or reasonably estimable and entity's progress in assessing exposure to Pillar Two income taxes [text block] | 披露未知或合理地不可估計的信息及實體評估支柱二所得税風險的進度的聲明 [text block] | ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory
Disclosure of subordinated liabilities [text block] | 披露次級負債 [text block] | ird_fs:DisclosureOfSubordinatedLiabilitiesExplanatory
Disclosure of subsidiaries [abstract] | 附屬公司的披露 [abstract] | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
Disclosure of subsidiaries [line items] | 附屬公司的披露 [line items] | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
Disclosure of subsidiaries [table] | 附屬公司的披露 [table] | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable
Disclosure of subsidiaries [text block] | 附屬公司的披露 [text block] | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
Disclosure of summarised financial information about foreign operation [abstract] | 披露關於外地業務的財務資訊摘要 [abstract] | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract
Disclosure of summarised financial information about foreign operation [line items] | 披露關於外地業務的財務資訊摘要 [line item] | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems
Disclosure of summarised financial information about foreign operation [table] | 披露關於外地業務的財務資訊摘要 [table] | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable
Disclosure of summarised financial information about foreign operation [text block] | 披露關於外地業務的財務資訊摘要 [text block] | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory
Disclosure of tax receivables and payables [text block] | 披露税收應收帳款和應付款 [text block] | ird_fs:DisclosureOfTaxReceivablesAndPayablesExplanatory
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [abstract] | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [line items] | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Disclosure of temporary difference, unused tax losses and unused tax credits [table] | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [table] | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [text block] | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Disclosure of terms and conditions of share-based payment arrangement [abstract] | 披露以股份為基礎的支付安排的條款和條件 [abstract] | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Disclosure of terms and conditions of share-based payment arrangement [line items] | 披露以股份為基礎的支付安排的條款和條件 [line items] | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Disclosure of terms and conditions of share-based payment arrangement [table] | 披露以股份為基礎的支付安排的條款和條件 [table] | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
Disclosure of terms and conditions of share-based payment arrangement [text block] | 披露以股份為基礎的支付安排的條款和條件 [text block] | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
Disclosure of terms and conditions of supplier finance arrangements [text block] | 披露供應商融資安排的條款及細則 [text block] | ird_fs:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory
Disclosure of trade and other payables [text block] | 披露貿易及其他應付款 [text block] | ird_fs:DisclosureOfTradeAndOtherPayablesExplanatory
Disclosure of trade and other receivables [text block] | 披露貿易及其他應收帳款 [text block] | ird_fs:DisclosureOfTradeAndOtherReceivablesExplanatory
Disclosure of trading income (expense) [text block] | 披露交易收入（費用） [text block] | ird_fs:DisclosureOfTradingIncomeExpenseExplanatory
Disclosure of transaction price allocated to remaining performance obligations [abstract] | 披露分配至剩餘履約義務的交易價格 [abstract] | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract
Disclosure of transaction price allocated to remaining performance obligations [line items] | 披露分配至剩餘履約義務的交易價格 [line items] | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
Disclosure of transaction price allocated to remaining performance obligations [table] | 披露分配至剩餘履約義務的交易價格 [table] | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
Disclosure of transaction price allocated to remaining performance obligations [text block] | 披露分配至剩餘履約義務的交易價格 [text block] | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
Disclosure of transactions between related parties [abstract] | 披露與關聯方之間的交易 [abstract] | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Disclosure of transactions between related parties [line items] | 披露與關聯方之間的交易 [line items] | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Disclosure of transactions between related parties [table] | 披露與關聯方之間的交易 [table] | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable
Disclosure of transactions between related parties [text block] | 披露與關聯方之間的交易 [text block] | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract] | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [abstract] | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items] | 與業務合併中資產收購和負債承擔分開確認的交易披露 [line items] | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table] | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [table] | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [text block] | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] | 披露沒有全數終止確認的已轉移金融資產 [abstract] | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | 披露沒有全數終止確認的已轉移金融資產 [line items] | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Disclosure of transferred financial assets that are not derecognised in their entirety [table] | 披露沒有全數終止確認的已轉移金融資產 [table] | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
Disclosure of transferred financial assets that are not derecognised in their entirety [text block] | 披露沒有全數終止確認的已轉移金融資產 [text block] | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
Disclosure of transfers of financial assets [text block] | 金融資產轉讓的披露 [text block] | ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory
Disclosure of treasury shares [text block] | 披露庫存股 [text block] | ird_fs:DisclosureOfTreasurySharesExplanatory
Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block] | 披露作為供應商融資安排的一部分的金融負債的非現金變動的類型和影響 [text block] | ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
Disclosure of uncertainties of entity's ability to continue as going concern [text block] | 披露實體繼續持續營運的能力的不確定性 [text block] | ird_fs:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
Disclosure of unconsolidated structured entities [abstract] | 未綜合的結構性實體的披露 [abstract] | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract
Disclosure of unconsolidated structured entities [line items] | 未綜合的結構性實體的披露 [line items] | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems
Disclosure of unconsolidated structured entities [table] | 未綜合的結構性實體的披露 [table] | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable
Disclosure of unconsolidated structured entities [text block] | 未綜合的結構性實體的披露 [text block] | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
Disclosure of voluntary change in accounting policy [abstract] | 披露會計政策的自願變更 [abstract] | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract
Disclosure of voluntary change in accounting policy [line items] | 披露會計政策的自願變更 [line items] | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
Disclosure of voluntary change in accounting policy [table] | 披露會計政策的自願變更 [table] | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable
Disclosure of voluntary change in accounting policy [text block] | 披露會計政策的自願變更 [text block] | ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract] | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [abstract] | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items] | 就折現現金流（其基礎項目的回報不受改變）的收益率曲綫的披露 [line items] | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table] | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [table] | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block] | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [text block] | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions | 披露關聯方交易的條款與公平交易中通行的條款相同 | ird_fs:DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions
Discontinued operations [member] | 已終止業務 [member] | ird_fs:DiscontinuedOperationsMember
Discount rate applied to cash flow projections | 採用於現金流量預測的折現率 | ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections
Discount rate used in current estimate of value in use | 用於當前估計使用價值的折現率 | ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
Discount rate used in current measurement of fair value less costs of disposal | 用於當前衡量公平價值減去處置成本的折現率 | ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
Discount rate used in previous estimate of value in use | 用於先前估計使用價值的折現率 | ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
Discount rate used in previous measurement of fair value less costs of disposal | 用於先前衡量公平價值減去處置成本時使用的折現率 | ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
Discount rate used to reflect time value of money, regulatory deferral account balances | 用於反映貨幣的時間價值的折現率，監管遞延帳戶餘額 | ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
Discount rate, measurement input [member] | 折現率，衡量輸入 [member] | ird_fs:DiscountRateMeasurementInputMember
Discounted cash flow [member] | 折現現金流量 [member] | ird_fs:DiscountedCashFlowMember
Discounted unguaranteed residual value of assets subject to finance lease | 融資租賃資產折現後未擔保餘值 | ird_fs:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease
Discussion of impact that initial application of new HKFRS is expected to have on financial statements | 初始應用新香港財務報告準則預期對財務報表的影響的討論 | ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements
Disposal groups classified as held for sale [member] | 分類為持有待售的處置組 [member] | ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember
Disposal of major subsidiary [member] | 主要附屬公司出售 [member] | ird_fs:DisposalOfMajorSubsidiaryMember
Disposals and retirements, intangible assets and goodwill | 處置和退廢，無形資產和商譽 | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill
Disposals and retirements, intangible assets and goodwill [abstract] | 處置和退廢，無形資產和商譽 [abstract] | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract
Disposals and retirements, intangible assets other than goodwill | 處置和退廢，商譽以外的無形資產 | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
Disposals and retirements, intangible assets other than goodwill [abstract] | 處置和退廢，商譽以外的無形資產 [abstract] | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract
Disposals and retirements, property, plant and equipment | 處置和退廢，物業、工業裝置及設備 | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment
Disposals and retirements, property, plant and equipment [abstract] | 處置和退廢，物業、工業裝置及設備 [abstract] | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract
Disposals and retirements, property, plant and equipment including right-of-use assets | 處置和報廢，物業、工業裝置及設備，包括使用權資產 | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract] | 處置和報廢，物業、工業裝置及設備，包括使用權資產 [abstract] | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
Disposals and retirements, right-of-use assets | 處置和報廢，使用權資產 | ird_fs:DisposalsAndRetirementsRightofuseAssets
Disposals and retirements, right-of-use assets [abstract] | 處置和報廢，使用權資產 [abstract] | ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract
Disposals, biological assets | 出售生物資產 | ird_fs:DisposalsBiologicalAssets
Disposals, intangible assets and goodwill | 處置，無形資產和商譽 | ird_fs:DisposalsIntangibleAssetsAndGoodwill
Disposals, intangible assets other than goodwill | 處置商譽以外的無形資產 | ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill
Disposals, investment property | 處置，投資物業 | ird_fs:DisposalsInvestmentProperty
Disposals, property, plant and equipment | 出售物業、工業裝置及設備 | ird_fs:DisposalsPropertyPlantAndEquipment
Disposals, property, plant and equipment including right-of-use assets | 處置，物業、工業裝置及設備，包括使用權資產 | ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets
Disposals, right-of-use assets | 處置，使用權資產 | ird_fs:DisposalsRightofuseAssets
Distribution and administrative expense | 分銷及行政費用 | ird_fs:DistributionAndAdministrativeExpense
Distribution costs | 分銷成本 | ird_fs:DistributionCosts
Dividend income | 股息收入 | ird_fs:RevenueFromDividends
Dividend payables | 股息應付款 | ird_fs:DividendPayables
Dividends classified as expense | 列為費用的股息 | ird_fs:DividendsClassifiedAsExpense
Dividends paid to equity holders of parent, classified as financing activities | 支付股息給母公司權益持有人，歸類為融資活動 | ird_fs:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities
Dividends paid to non-controlling interests | 支付給非控制性權益的股息 | ird_fs:DividendsPaidToNoncontrollingInterests
Dividends paid to non-controlling interests, classified as financing activities | 支付股息給非控制性權益，歸類為融資活動 | ird_fs:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities
Dividends paid, classified as financing activities | 已付股息，歸類為融資活動 | ird_fs:DividendsPaidClassifiedAsFinancingActivities
Dividends paid, classified as operating activities | 已付股息，歸類為營業活動 | ird_fs:DividendsPaidClassifiedAsOperatingActivities
Dividends paid, ordinary shares | 支付股息，普通股 | ird_fs:DividendsPaidOrdinaryShares
Dividends paid, ordinary shares per share | 支付的股息，每股普通股 | ird_fs:DividendsPaidOrdinarySharesPerShare
Dividends paid, other shares | 支付股息，其他股份 | ird_fs:DividendsPaidOtherShares
Dividends paid, other shares per share | 支付的股息，每股其他股份 | ird_fs:DividendsPaidOtherSharesPerShare
Dividends payable, non-cash assets distributions | 應付股息，非現金資產分配 | ird_fs:DividendsPayable
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | 在財務報表授權發布之前已提議或宣告但尚未確認分給所有者的股息 | ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | 在財務報表授權發布之前已提議或宣告但尚未確認分給對所有者的每股股息 | ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare
Dividends received | 已收股息 | ird_fs:DividendsReceived
Dividends received from associates, classified as investing activities | 從聯營公司獲得的股息，列為投資活動 | ird_fs:DividendsReceivedFromAssociatesClassifiedAsInvestingActivities
Dividends received from investments accounted for using equity method, classified as investing activities | 採用權益法入帳的投資所收到的股息，歸類為投資活動 | ird_fs:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities
Dividends received from joint ventures, classified as investing activities | 從合營公司獲得的股息，列為投資活動 | ird_fs:DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities
Dividends received, classified as investing activities | 已收股息，歸類為投資活動 | ird_fs:DividendsReceivedClassifiedAsInvestingActivities
Dividends received, classified as operating activities | 已收股息，歸類為營業活動 | ird_fs:DividendsReceivedClassifiedAsOperatingActivities
Dividends recognised as distributions to non-controlling interests | 確認為非控制性權益分派的股息 | ird_fs:DividendsRecognisedAsDistributionsToNoncontrollingInterests
Dividends recognised as distributions to owners | 確認為分配給所有者的股息 | ird_fs:DividendsPaid
Dividends recognised as distributions to owners of parent | 確認為母公司股權持有人分派的股息 | ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParent
Dividends recognised as distributions to owners of parent, relating to current year | 確認為向母公司股權持有人分派的股息，與本年度有關 | ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear
Dividends recognised as distributions to owners of parent, relating to prior years | 確認為向母公司股權持有人分派的股息，與以往年度有關 | ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears
Dividends recognised as distributions to owners per share | 確認分給所有者的每股股息 | ird_fs:DividendsRecognisedAsDistributionsToOwnersPerShare
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period | 計入報告期間內已終止確認之指定以其他綜合收益按公平價值計量之權益工具投資的股息認列金額 | ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period | 計入期末持有之指定以其他綜合收益按公平價值計量之權益工具投資的股息金額 | ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod
Domicile of entity | 實體的常駐地 | ird_fs:DomicileOfEntity
Donations expense | 捐贈費用 | ird_fs_localised:DonationsExpense
Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract] | 每種工具的收益（虧損），普通股以外的參與權益工具 [abstract] | ird_fs_localised:EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
Earnings per share [abstract] | 每股盈餘 [abstract] | ird_fs_localised:EarningsPerShareAbstract
Earnings per share [line items] | 每股盈餘 [line items] | ird_fs:EarningsPerShareLineItems
Earnings per share [table] | 每股盈餘 [table] | ird_fs:EarningsPerShareTable
Earnings per share [text block] | 每股盈餘 [text block] | ird_fs:EarningsPerShareExplanatory
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的影響 [axis] | ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member] | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的影響 [member] | ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember
Effect of asset ceiling [member] | 資產上限的影響 [member] | ird_fs:EffectOfAssetCeilingMember
Effect of exchange rate changes on cash and cash equivalents | 匯率變動對現金及現金等價物的影響 | ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Effect of exchange rate changes on cash and cash equivalents [abstract] | 匯率變動對現金及現金等價物的影響 [abstract] | ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
Effect of transition to HKFRSs [member] | 過渡至香港財務報告準則的影響 [member] | ird_fs:EffectOfTransitionToHKFRSsMember
Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features | 在調整合同服務邊緣時選擇不調整合同服務邊緣在履約現金流（於具有直接參與特點的合同）一些變化的影響 | ird_fs:EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures
Effective date of revaluation, right-of-use assets | 重估，使用權資產的生效日期 | ird_fs:EffectiveDateOfRevaluationRightofuseAssets
Effective dates of revaluation, intangible assets other than goodwill | 重估的生效日期，商譽以外的無形資產 | ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill
Effective dates of revaluation, property, plant and equipment | 重估物業、工業裝置及設備的有效日期 | ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment
Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | 重新分類日所確定的實際利率，該資產從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別 | ird_fs:DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification
Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融資產重新分類之日的實際利率 | ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfHKFRS9
Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融負債重新分類之日的實際利率 | ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfHKFRS9
Effective interest rate of financial assets reclassified out of available-for-sale financial assets | 重新分類至可供出售金融資產之外的金融資產的實際利率 | ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產的實際利率 | ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Eight years before reporting year [member] | 報告年度的前八年 [member] | ird_fs:EightYearsBeforeReportingYearMember
Electricity distribution [member] | 電分配 [member] | ird_fs:ElectricityDistributionMember
Elimination of intersegment amounts [member] | 消除分部間的金額 [member] | ird_fs:EliminationOfIntersegmentAmountsMember
Employee benefits expense | 僱員福利費用 | ird_fs:EmployeeBenefitsExpense
Employee contributions | 員工供款 | ird_fs:EmployeeContributions
Employer contributions | 僱主供款 | ird_fs:EmployerContributions
Energy expense | 能源費用 | ird_fs:EnergyExpense
Energy transmission charges | 能源傳輸費用 | ird_fs:EnergyTransmissionCharges
Entering into significant commitments or contingent liabilities [member] | 訂立重大承諾或是或有負債 [member] | ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Entities with joint control or significant influence over entity [member] | 實體具有共同控制或對實體有重大影響 [member] | ird_fs:JointControlOrSignificantInfluenceMember
Entity's own financial instruments included in fair value of plan assets | 實體自身的金融工具列入計劃資產的公平價值中 | ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Entity's total for unconsolidated subsidiaries [member] | 實體的未綜合的附屬公司的總數 [member] | ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember
Equity | 權益 | ird_fs:Equity
Equity [abstract] | 權益 [abstract] | ird_fs:EquityAbstract
Equity and liabilities | 權益和負債 | ird_fs:EquityAndLiabilities
Equity and liabilities [abstract] | 權益和負債 [abstract] | ird_fs:EquityAndLiabilitiesAbstract
Equity attributable to owners of parent | 歸屬於母公司股權持有人的權益 | ird_fs:EquityAttributableToOwnersOfParent
Equity attributable to owners of parent [member] | 歸屬於母公司股權持有人的權益 [member] | ird_fs:EquityAttributableToOwnersOfParentMember
Equity instruments held | 持有的權益工具 | ird_fs:EquityInstrumentsHeld
Equity instruments held at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的權益工具，分類為持作交易 | ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的權益工具，除了分類為持作交易 | ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Equity instruments, amount contributed to fair value of plan assets | 權益工具，計入計劃資產公平價值的金額 | ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Equity instruments, percentage contributed to fair value of plan assets | 權益工具佔計劃資產公平價值的百分比 | ird_fs_localised:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Equity interests of acquirer | 收購方的權益 | ird_fs:EquityInterestsOfAcquirer
Equity investments [member] | 權益投資 [member] | ird_fs:EquityInvestmentsMember
Equity price risk [member] | 股份價格風險 [member] | ird_fs:EquityPriceRiskMember
Equity reclassified into financial liabilities | 權益重新分類為金融負債 | ird_fs:EquityReclassifiedIntoFinancialLiabilities
Equity, liabilities and regulatory deferral account credit balances | 權益，負債和監管遞延帳戶貸方餘額 | ird_fs:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances
Estimate of benefit payments expected to be paid from defined benefit plan | 估計界定利益計劃所派發的福利金 | ird_fs_localised:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan
Estimate of contributions expected to be paid to plan for next annual reporting period | 預計為下一個年度報告期計劃支付的供款估計數 | ird_fs:EstimateOfContributionsExpectedToBePaidToPlan
Estimate of undiscounted claims that arise from contracts within scope of HKFRS 17 | 對香港財務報告準則第17號範圍內合同產生的未折現索賠的估計 | ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets | 重新分類至可供出售金融資產之外的金融資產的預計現金流量 | ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產的預計現金流量 | ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Estimated financial effect of contingent assets | 或有資產的預計財務影響 | ird_fs:EstimatedFinancialEffectOfContingentAssets
Estimated financial effect of contingent liabilities | 或有負債的預計財務影響 | ird_fs:EstimatedFinancialEffectOfContingentLiabilities
Estimated financial effect, contingent liabilities in business combination | 預計財務影響，在業務合併中的或有負債 | ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
Estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity | 估計收到依賴自然能源生產電力的合約而購買電力的預計未來現金流量 | ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity
Estimates of present value of future cash flows [member] | 未來現金流的現值估計 [member] | ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember
Estimates of present value of future cash inflows [member] | 未來現金流入的現值估計 [member] | ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of HKFRS 17 that are liabilities | 屬於負債的香港財務報告準則第17號範圍內的合同產生的未來現金流出（流入）現值的估計 | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
Estimates of present value of future cash outflows [member] | 未來現金流出的現值估計 [member] | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] | 未來現金流出（不包括保險獲取現金流）的現值估計 [member] | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
Estimates of present value of insurance acquisition cash flows [member] | 保險獲取現金流的現值估計 [member] | ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
Events of reclassification of financial assets [axis] | 金融資產重新分類的事件 [axis] | ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
Events of reclassification of financial assets [member] | 金融資產重新分類的事件 [member] | ird_fs:EventsOfReclassificationOfFinancialAssetsMember
Exchange differences on translation [abstract] | 匯兑差額 [abstract] | ird_fs:ExchangeDifferencesOnTranslationAbstract
Excise tax payables | 消費税應付款 | ird_fs:ExciseTaxPayables
Exercise price of outstanding share options | 未行使股份期權的行使價 | ird_fs:ExercisePriceOfOutstandingShareOptions2019
Exercise price, share options granted | 行使價，授予的購股權 | ird_fs:ExercisePriceShareOptionsGranted2019
Expected cash outflow on redemption or repurchase of puttable financial instruments | 贖回或回購回售金融工具預期現金流出 | ird_fs:ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments
Expected credit loss rate | 預期信貸損失率 | ird_fs:ExpectedCreditLossRate
Expected credit losses collectively assessed [member] | 預期信貸損失綜合評估 [member] | ird_fs:ExpectedCreditLossesCollectivelyAssessedMember
Expected credit losses individually assessed [member] | 預期信貸損失個別評估 [member] | ird_fs:ExpectedCreditLossesIndividuallyAssessedMember
Expected dividend as percentage, share options granted | 預期股息百分比，授予的股份期權 | ird_fs:ExpectedDividendAsPercentageShareOptionsGranted
Expected dividend, share options granted | 預期股息，授予的購股權 | ird_fs:ExpectedDividendShareOptionsGranted
Expected reimbursement, contingent liabilities in business combination | 預計報銷，在業務合併中的或有負債 | ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
Expected reimbursement, other provisions | 預計報銷，其他準備 | ird_fs:ExpectedReimbursementOtherProvisions
Expected volatility, share options granted | 預期波動，授予的購股權 | ird_fs:DescriptionOfExpectedVolatilityShareOptionsGranted
Expense arising from exploration for and evaluation of mineral resources | 從勘探和評估礦產資源而產生的費用 | ird_fs:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources
Expense arising from passage of time on other provisions | 因時間流逝而產生其他準備的費用 | ird_fs:ExpenseDueToUnwindingOfDiscountOnProvisions
Expense from cash-settled share-based payment transactions | 來自以現金結算以股份為基礎的支付安排的費用 | ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Expense from continuing involvement in derecognised financial assets | 持續參與終止確認金融資產產生的費用 | ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets
Expense from continuing involvement in derecognised financial assets cumulatively recognised | 持續參與終止確認的金融資產的累計確認費用 | ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
Expense from equity-settled share-based payment transactions | 來自以股份為基礎的支付安排交易的費用 | ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Expense from share-based payment transactions | 以股份為基礎的支付交易產生的費用 | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Expense from share-based payment transactions [abstract] | 來自以權益結算以股份為基礎的支付安排的費用 [abstract] | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract
Expense from share-based payment transactions with employees | 與員工進行以股份為基礎的支付的費用 | ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees
Expense from share-based payment transactions with parties other than employees | 與員工以外的各方進行股份支付交易的費用 | ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees
Expense from share-based payment transactions, alternative [abstract] | 以股份為基礎的支付安排的費用，另類 [abstract] | ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract
Expense of restructuring activities | 重組活動的費用 | ird_fs:ExpenseOfRestructuringActivities
Expense recognised during period for bad and doubtful debts for related party transaction | 關聯方交易期間確認的壞帳及呆帳費用 | ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Expense relating to leases of low-value assets for which recognition exemption has been used | 與已使用確認豁免的低價值資產租賃相關的費用 | ird_fs:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
Expense relating to short-term leases for which recognition exemption has been used | 與已使用確認豁免的短期租賃相關的費用 | ird_fs:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
Expense relating to variable lease payments not included in measurement of lease liabilities | 未計入租賃負債衡量的與可變租賃付款額相關的費用 | ird_fs:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
Expenses by nature [abstract] | 費用性質 [abstract] | ird_fs:ExpenseByNatureAbstract
Expenses from allocation of premiums paid to reinsurer | 從保費支付給再保險公司的費用份額 | ird_fs:ExpensesFromAllocationOfPremiumsPaidToReinsurer
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | 重新分類至可供出售金融資產之外的金融資產在損益中確認的支出 | ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產在損益中確認的支出 | ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
Expenses, by nature | 費用，按性質 | ird_fs:ExpenseByNature
Explanation of adjustments that would be necessary to achieve true and fair view | 為實現真實和公正的觀點所需調整的解釋 | ird_fs:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveTrueAndFairView
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration | 解釋或有對價的未折現結果範圍的任何變化以及這些變化的原因 | ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
Explanation of any changes in recognised amounts of contingent consideration | 或有對價已確認金額變動的説明 | ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
Explanation of assets acquired by way of government grant and initially recognised at fair value | 通過政府補助的方式取得的資產及其以公平價值進行始初確認的解釋 | ird_fs:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue
Explanation of basis of preparation of unadjusted comparative information | 未經調整的比較資訊的編制基準的解釋 | ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
Explanation of body of authorisation | 授權機構的説明 | ird_fs:ExplanationOfBodyOfAuthorisation
Explanation of change in business model for managing financial assets | 解釋改變業務模式以管理金融資產 | ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | 報告實體名稱或其他識別與上個報告期末不同的原因 | ird_fs:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
Explanation of changes in applicable tax rates to previous accounting period | 與上一會計期間適用税率變化的説明 | ird_fs:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
Explanation of changes in description of retirement benefit plan | 退休福利計劃的變更説明 | ird_fs:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements | 購買，建造或開發投資物業或維修，維護或改進的合同義務的解釋 | ird_fs:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] | 解釋信貸風險管理實踐及其與預期信貸損失的確認和衡量的關係 [text block] | ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
Explanation of cross-reference to interim financial statement disclosures for first-time adopter | 對初始應用者解釋在中期財務報表的交叉引用 | ird_fs:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter
Explanation of departure from HKFRS | 偏離香港財務報告準則的解釋 | ird_fs:ExplanationOfDepartureFromHKFRS
Explanation of details of any investment in employer | 對僱主任何投資的詳細説明 | ird_fs:ExplanationOfDetailsOfAnyInvestmentInEmployer
Explanation of details of guarantees given or received of outstanding balances for related party transaction | 説明給予或獲得在關聯方交易未清償餘額的擔保的詳細情況 | ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security | 詳細説明超過可用福利淨資產的5%，或任何類別或類型的證券投資的5% | ird_fs:ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments | 以以股份為基礎的支付安排中授予的商品或服務公平價值或權益工具公平價值的確定説明 | ird_fs:DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments
Explanation of difference between operating lease commitments disclosed applying HKAS 17 and lease liabilities recognised at date of initial application of HKFRS 16 [text block] | 對採用香港會計準則第17號披露的營運租賃承諾與在初始應用香港財務報告準則第16號之日確認的租賃負債之間差異的説明 [text block] | ird_fs:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingHKAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16Explanatory
Explanation of direct measurement of fair value of goods or services received | 直接衡量收到的商品或服務公平價值的説明 | ird_fs:ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived
Explanation of disposal of investment property carried at cost or in accordance with HKFRS 16 within fair value model | 處置以成本或公平價值模式下根據香港財務報告準則第16號衡量的投資物業的解釋 | ird_fs:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
Explanation of effect of change for biological asset for which fair value becomes reliably measurable | 公平價值變得能可靠地衡量時對於生物資產的變動的影響的解釋 | ird_fs:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable
Explanation of effect of changes in composition of entity during interim period | 解釋在中期實體構成的變化影響 | ird_fs:ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period | 出售持有待售的非流動資產或處置組的計劃變更對本期經營成果影響的解釋 | ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period | 出售持有待售的非流動資產或處置組的計劃變更對前期經營成果影響的解釋 | ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod
Explanation of effect of share-based payments on entity's financial position [text block] | 以股份為基礎的支付安排對實體財務狀況影響的解釋 [text block] | ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
Explanation of effect of share-based payments on entity's profit or loss [text block] | 以股份為基礎的支付安排對實體損益的影響的解釋 [text block] | ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss
Explanation of effect of transition on reported cash flows | 説明過渡對報告現金流量的影響 | ird_fs:ExplanationOfEffectOfTransitionOnReportedCashFlows
Explanation of effect of transition on reported financial performance | 説明過渡對報告財務業績的影響 | ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
Explanation of effect of transition on reported financial position | 説明過渡對報告財務狀況的影響 | ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] | 解釋滿足履約義務的時間和典型的付款時間對合同資產和合同負債的影響 [text block] | ird_fs:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
Explanation of estimated financial effect of contingent assets | 或有資產的預計財務影響的解釋 | ird_fs:ExplanationOfEstimatedFinancialEffectOfContingentAssets
Explanation of estimated financial effect of contingent liabilities | 或有負債的預計財務影響的解釋 | ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities
Explanation of estimated financial effect, contingent liabilities in business combination | 解釋預計財務影響的準則，在業務合併中的或有負債 | ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
Explanation of events after interim period that have not been reflected | 解釋中期後尚未反映的事件 | ird_fs:ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected
Explanation of fact and basis for preparation of financial statements when not going concern basis | 當不是持續營運基準，編制財務報表的事實和基準説明 | ird_fs:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable | 披露收入和損益資料不可行的事實説明及解釋原因 | ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant | 解釋分配給現金產生單位的商譽或具無限可用年限的無形資產的合計帳面金額是重大的事實 | ird_fs:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant | 商譽或具無限可用年限的無形資產帳面金額不重大的解釋 | ird_fs:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant
Explanation of fact that entity's owners or others have power to amend financial statements after issue | 實體的所有者或其他人有權修改發出後財務報表的事實説明 | ird_fs:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised | 終止確認先前公平價值不能可靠衡量的金融工具的説明 | ird_fs:ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency | 因功能性貨幣的一般購買力的變化而重述前期財務報表和相應數字的事實説明 | ird_fs:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Explanation of fact that financial statements for previous periods not presented | 前期財務報表沒有列報的事實説明 | ird_fs:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited | 解釋或有對價安排和補償性資產的最高支付金額是無限的事實 | ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
Explanation of fact that shares have no par value | 解釋股份沒有票面價值的事實 | ird_fs:ExplanationOfFactThatSharesHaveNoParValue
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control | 解釋對現在獲得控制權而先前未綜合的結構性實體作出支援决定的因素 | ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss | 對極少數情況下重新分類至經損益以公平價值衡量的金融資產外的事實和情況説明 | ird_fs:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing | 出售或重新分類及預期的處置、方式和時間的事實和情況的解釋 | ird_fs:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming
Explanation of financial effect of adjustments related to business combinations | 關於業務合併的調整的財務影響説明 | ird_fs:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
Explanation of financial effect of departure from HKFRS | 偏離香港財務報告準則的財務影響的解釋 | ird_fs:ExplanationOfFinancialEffectOfDepartureFromHKFRS
Explanation of financial effect of non-adjusting event after reporting period [text block] | 報告期後非調整事件的財務影響説明 [text block] | ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements | 與在業務合併中獲得的可識別資產或承擔的負債相關的收益或虧損的解釋，其規模，性質或發生率使得披露與理解合併實體的財務報表相關 | ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset | 解釋爭議的一般性質和不披露有關或有資產資訊的原因 | ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability | 解釋爭議的一般性質和不披露有關或有負債資訊的原因 | ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision | 解釋爭議的一般性質和不披露有關準備的訊息的原因 | ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
Explanation of goodwill not allocated to cash-generating unit | 商譽未分配到現金產生單位的解釋 | ird_fs:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship | 對沖關係中出現的來源導致對沖無效的説明 | ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists | 解釋如何及為何實體有，和不再有功能性貨幣，其可靠的總價格指數是不適用，及沒有可交換的穩定外幣存在 | ird_fs:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists
Explanation of how entity determined measurement of insurance contracts at transition date | 在過渡日期實體如何確定測量保險合同的説明 | ird_fs:ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate
Explanation of how rate regulator is related | 收費監管機如何相關的解釋 | ird_fs:ExplanationOfHowRateRegulatorIsRelated
Explanation of how service concession arrangement has been classified | 服務特許安排如何分類的解釋 | ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance | 金融工具的帳面餘額重大變化對損失準備金的變化的解釋 | ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment | 解釋滿足履約義務的時間與典型付款時間的關係 | ird_fs:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
Explanation of initial application of impairment requirements for financial instruments [text block] | 金融工具初始減值要求的説明 [text block] | ird_fs:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] | 用於應用減值要求的輸入、假設和估計技術的解釋 [text block] | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
Explanation of insurance finance income (expenses) | 保險財務收入（費用）的説明 | ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses
Explanation of interest income reported net of interest expense | 扣除利息支出後的利息收入説明 | ird_fs:ExplanationOfInterestRevenueReportedNetOfInterestExpense
Explanation of investing and financing transactions not requiring use of cash or cash equivalents | 不需要使用現金或現金等價物的投資和融資交易的説明 | ird_fs:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
Explanation of involvement of independent valuer in revaluation, property, plant and equipment | 聘請獨立估值師重估物業、工業裝置及設備的説明 | ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
Explanation of involvement of independent valuer in revaluation, right-of-use assets | 獨立估值師參與重估，使用權資產的説明 | ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
Explanation of issues, repurchases and repayments of debt and equity securities | 解釋發行、回購和償還債務及權益證券 | ird_fs:ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses | 受減值虧損或減值虧損撥回影響的主要資產類別的解釋 | ird_fs:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses | 導致確認減值虧損和撥回減值虧損的主要事件和情況的解釋 | ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts | 管理層對實體會計政策應用的判斷而對確認金額有顯著影響的説明 | ird_fs:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
Explanation of measurement bases for financial instruments used in preparing financial statements [text block] | 編制財務報表所採用的金融工具衡量基礎的説明 [text block] | ird_fs_localised:ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of HKFRS 17 [text block] | 解釋香港財務報告準則第17號第128(a)段規定以外的敏感度分析的方法、主要參數、所提供資訊的基礎假設 [text block] | ird_fs:ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss | 用於確定在損益中確認保險財務收入（費用）方法的説明 | ird_fs:ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss
Explanation of modifications, modified share-based payment arrangements | 説明修改，修改後的以股份為基礎的支付安排 | ird_fs:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
Explanation of nature and adjustments to amounts previously presented in discontinued operations | 對先前在已終止業務中呈列的金額的性質和調整的解釋 | ird_fs:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years | 解釋在以前期中期間或以前財政年度的報告金額的估計變更的性質和金額 | ird_fs:ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence | 解釋因其性質，規模或發生率而不尋常，影響資產、負債、權益、淨收入或現金流量的項目的性質和金額 | ird_fs:ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence
Explanation of nature and amount of significant transactions | 説明重大交易的性質和金額 | ird_fs:ExplanationOfNatureAndAmountOfSignificantTransactions
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment | 購買或建造物業、工業裝置及設備項目的義務的性質和範圍的説明 | ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period | 在特許期結束時交付或接收特定資產的義務的性質和範圍的解釋 | ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod
Explanation of nature and extent of obligations to provide or rights to expect provision of services | 對提供服務的義務或期望提供服務的權利的性質和範圍的解釋 | ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices
Explanation of nature and extent of other rights and obligations | 其他權利和義務的性質和範圍的説明 | ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations
Explanation of nature and extent of renewal and termination options | 續訂和終止選項的性質和範圍的解釋 | ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions
Explanation of nature and extent of rights to use specified assets | 特定資產使用權的性質和範圍的説明 | ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets
Explanation of nature of requirement in HKFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework | 香港財務報告準則要求的性質的解釋，及為什麼要求與框架中規定的財務報表目標有衝突的結論 | ird_fs:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithTrueAndFairView
Explanation of new standards or interpretations not applied | 解釋沒有應用的新標準或詮釋 | ird_fs:ExplanationOfNotAppliedNewStandardsOrInterpretations
Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of HKFRS 17 | 解釋香港財務報告準則第17號第128(a)規定以外的敏感度分析所用方法的目標和可能由提供的資訊所導致的限制 | ird_fs:ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17
Explanation of period over which management has projected cash flows | 解釋管理層預測現金流量覆蓋的期間 | ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
Explanation of possibility of reimbursement, contingent liabilities | 或有負債報銷的可能性的解釋 | ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Explanation of possibility of reimbursement, contingent liabilities in business combination | 解釋報銷的可能性，在業務合併中的或有負債 | ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors | 無法確定前期差誤更正金額的原因説明 | ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy | 無法確定與會計政策變更相關的調整金額的原因説明 | ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
Explanation of reasons for changes in loss allowance for financial instruments | 金融工具損失準備金變化的原因解釋 | ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
Explanation of reasons for significant changes in financial statement line items due to application of HKFRS 15 | 解釋因採用香港財務報告準則第15號導致財務報表單行項目發生重大變動的原因 | ird_fs:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfHKFRS15
Explanation of reasons why entity elected to apply HKFRSs as if it had never stopped applying HKFRSs | 解釋為何實體當選應用香港財務報告準則，猶如其從未停止應用香港財務報告準則的理由 | ird_fs:ExplanationOfReasonsWhyEntityElectedToApplyHKFRSsAsIfItHadNeverStoppedApplyingHKFRSs
Explanation of relationship between amounts payable on demand that arise from contracts within scope of HKFRS 17 and carrying amount of related portfolios of contracts | 説明香港財務報告準則第17號範圍內的合同產生的要求應支付金額和合同的相關投資組合的帳面價值之間的關係 | ird_fs:ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17AndCarryingAmountOfRelatedGroupsOfContracts
Explanation of relationship between insurance finance income (expenses) and investment return on assets | 保險財務收入（費用）和資產投資回報率之間關係的説明 | ird_fs:ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets
Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held | 對保險合同和持有金融資產引起的風險變量變動的敏感度之間關係的説明 | ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld
Explanation of relationships between parent and subsidiaries | 解釋與母公司及附屬公司間的關係 | ird_fs:ExplanationOfRelationshipsBetweenParentsAndEntity
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity | 做出提供支援以導致控制未綜合的結構性實體的決定的相關因素的解釋 | ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
Explanation of restrictions on distribution of revaluation surplus for intangible assets | 無形資產重估盈餘分派限制的解釋 | ird_fs:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | 投資物業變現或投資物業處置收益匯出限制的解釋 | ird_fs:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
Explanation of risk management strategy related to hedge accounting [text block] | 與對沖會計相關的風險管理策略説明 [text block] | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
Explanation of seasonality or cyclicality of interim operations | 中期營運的季節性或週期性的説明 | ird_fs:ExplanationOfSeasonalityOrCyclicalityOfInterimOperations
Explanation of significant changes in contract assets and contract liabilities [text block] | 合同資產和合同負債重大變動的解釋 [text block] | ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Explanation of significant changes in net investment in finance lease [text block] | 融資租賃投資淨額發生重大變化的説明 [text block] | ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
Explanation of significant decrease in level of government grants for agricultural activity | 對農業活動的政府補助程度顯著下降的解釋 | ird_fs:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows | 對可能影響未來現金流量的金額、時間和確定性的服務特許權安排的重要條款的解釋 | ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | 解釋具顯著風險導致重大調整的估計不確定性之來源 | ird_fs:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
Explanation of terms and conditions of outstanding balances for related party transaction | 解釋與關聯方交易中未清償餘額的條款及條件 | ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income | 於權益內轉移之累積損益之解釋（適用於指定以其他綜合收益按公平價值計量之權益工具投資） | ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Explanation of unfulfilled conditions and other contingencies attaching to government assistance | 未滿足政府補助所附帶的條件和其他或有事項的解釋 | ird_fs:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Explanation of value assigned to key assumption | 分配給關鍵假設的價值的解釋 | ird_fs:ExplanationOfValueAssignedToKeyAssumption
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue | 實體預計何時將分配至剩餘履約義務的交易價格確認為收入的解釋 | ird_fs:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations | 是否有客戶合同對價未包括於分配至剩餘履約義務的交易價格的披露的解釋 | ird_fs:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款允許貸方要求加速還款的説明 | ird_fs:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款條款的説明 | ird_fs:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
Explanation of whether entity applied fair value model or cost model to measure investment property | 實體採用公平價值模式或成本模式衡量投資物業的解釋 | ird_fs:ModelUsedToMeasureInvestmentProperty
Explanation of whether entity applies exemption in HKAS 24.25 | 説明實體是否適用香港會計準則第24號第25段豁免 | ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral | 解釋在抵押品所有者沒有違約的情況下，實體是否有義務返還已出售或再質押的抵押品 | ird_fs:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged
Explanation of whether participants contribute to retirement benefit plan | 參與者是否繳納退休金計劃的説明 | ird_fs:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | 分配至剩餘履約義務的交易價格的披露是否採用實務上的權宜操作的解釋 | ird_fs:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue | 解釋在財務報表授權可發布時為何不能披露業務合併初始會計處理不完整的原因及不能披露的原因 | ird_fs:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of HKFRS 9 at date of initial application of HKFRS 17 | 解釋為何實體在初始應用香港財務報告準則第17號之日時，在應用香港財務報告準則第9號第4.1.2(a)或4.1.2A(a)段的新評估中會得出不同結論 | ird_fs:ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfHKFRS9AtDateOfInitialApplicationOfHKFRS17
Explanation of why entity not regarded as going concern | 解釋實體不被視為持續營運的原因 | ird_fs:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
Explanation of why fair value becomes reliable for biological assets previously measured at cost | 解釋先前以成本衡量的生物資產變得能可靠地以公平價值衡量的原因 | ird_fs:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost
Explanation of why fair value cannot be reliably measured for biological assets, at cost | 解釋生物資產的公平價值未能可靠地衡量的原因，以成本衡量 | ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with HKFRS 16 within fair value model | 為何未能可靠地衡量投資物業的公平價值的解釋，以成本或公平價值模式下根據香港財務報告準則第16號衡量 | ird_fs:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
Explanation of why fair value cannot be reliably measured for investment property, cost model | 為何投資物業公平價值不能可靠地衡量的解釋，成本模式 | ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel
Explanation of why geographical information about revenues from external customers and non-current assets is not reported | 為何未報告有關外部客戶收入和非流動資產的地域資訊的説明 | ird_fs:ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services | 解釋為什麽用於確認收入的方法真實地描述了商品或服務的轉移 | ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported | 解釋為什麼不報來自外部客戶的每一個產品和服務，或每組相似的產品和服務的收入 | ird_fs:ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive
Explanation when greatest transfer activity took place | 解釋發生最大轉讓活動的時間 | ird_fs:ExplanationWhenGreatestTransferActivityTookPlace
Exploration and evaluation assets [member] | 勘探及評估資產 [member] | ird_fs:ExplorationAndEvaluationAssetsMember
Exposure to credit risk on loan commitments and financial guarantee contracts | 貸款承諾和財務擔保合同的信貸風險 | ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Exposure to risk that arises from contracts within scope of HKFRS 17 | 所面臨由香港財務報告準則第17號範圍內的合同產生的風險 | ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17
Expropriation of major assets by government [member] | 政府徵用的主要資產 [member] | ird_fs:ExpropriationOfMajorAssetsByGovernmentMember
External credit grades [axis] | 外部信貸評級 [axis] | ird_fs:ExternalCreditGradesAxis
External credit grades [member] | 外部信貸評級 [member] | ird_fs:EntitysTotalForExternalCreditGradesMember
Factoring of receivables [member] | 應收帳款承購 [member] | ird_fs:FactoringOfReceivablesMember
Fair value as deemed cost [axis] | 公平價值用作推定成本 [axis] | ird_fs:FairValueAsDeemedCostAxis
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified | 如果金融資產未被重新分類，本應在其他綜合收益中確認的公平價值變動收益（虧損） | ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified | 如果金融資產未被重新分類，本應在損益中確認的公平價值變動收益（虧損） | ird_fs:FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，如未有將經損益以公平價值衡量的金融資產重新分類到經其他綜合收益以公平價值衡量的金融資產，本應計入損益的公平價值收益（虧損） | ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，如果金融資產沒有被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損） | ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfHKFRS9
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，如果金融負債沒有被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損） | ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfHKFRS9
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income | 重新分類至可供出售金融資產之外的金融資產，其公平價值變動的收益（虧損）不確認在其他綜合收益 | ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income | 重新分類至可供出售金融資產之外的金融資產，其公平價值變動的收益（虧損）確認在其他綜合收益 | ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，其公平價值變動的收益（虧損）不確認在損益 | ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，其公平價值變動的收益（虧損）確認在損益 | ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
Fair value hedges [member] | 公平價值對沖 [member] | ird_fs:FairValueHedgesMember
Fair value model [member] | 公平價值模型 [member] | ird_fs:FairValueModelMember
Fair value of acquired receivables | 收購的應收帳款的公平價值 | ird_fs:FairValueOfAcquiredReceivables
Fair value of assets representing continuing involvement in derecognised financial assets | 代表持續參與終止確認金融資產的資產公平價值 | ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Fair value of associated financial liabilities | 相關負債的公平價值 | ird_fs:FairValueOfAssociatedFinancialLiabilities
Fair value of financial assets reclassified as measured at amortised cost, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，重新分類為以攤銷成本衡量的金融資產公平價值 | ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category | 從以公平價值衡量且其變動計入其他綜合收益類別重新分類至以攤銷成本衡量類別的金融資產的公平價值 | ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融資產重新分類到經其他綜合收益以公平價值衡量的金融資產的公平價值 | ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9
Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | 從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別的金融資產的公平價值 | ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets | 由於信用衍生工具用於管理信貸風險，終止經損益以公平價值衡量的金融工具公平價值，資產 | ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities | 由於信用衍生工具用於管理信貸風險，終止經損益以公平價值衡量的金融工具公平價值，負債 | ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，重新分類為以攤銷成本衡量的金融負債的公平價值 | ird_fs:FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
Fair value of investment property when entity applies cost model | 當實體採用成本模式，投資物業的公平價值 | ird_fs:FairValueOfInvestmentPropertyWhenEntityAppliesCostModel
Fair value of investments in associates for which there are quoted market prices | 有市場報價的於聯營公司的投資的公平價值 | ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition | 在終止確認的日期，指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 | ird_fs:FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition
Fair value of investments in joint ventures for which there are quoted market prices | 有市場報價的於合營公司的投資的公平價值 | ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Fair value of liabilities representing continuing involvement in derecognised financial assets | 代表持續參與終止確認金融資產的負債公平價值 | ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Fair value of property, plant and equipment materially different from carrying amount | 物業、工業裝置及設備的公平價值與帳面金額有重大差異 | ird_fs:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status | 在投資實體地位變動之日停止合併的附屬公司的公平價值 | ird_fs:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值 | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract] | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值 [abstract] | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract
Fair value of transferred financial assets that are not derecognised in their entirety | 沒有全數終止確認的已轉移金融資產的公平價值 | ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety
Fair value of underlying items for contracts with direct participation features | 有直接參與特點合同基礎項目的公平價值 | ird_fs:FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures
Fee and commission expense | 手續費及佣金支出 | ird_fs:FeeAndCommissionExpense
Fee and commission expense [abstract] | 手續費及佣金支出 [abstract] | ird_fs:FeeAndCommissionExpenseAbstract
Fee and commission income | 手續費及佣金收入 | ird_fs:FeeAndCommissionIncome
Fee and commission income (expense) | 手續費及佣金收入（支出） | ird_fs:FeeAndCommissionIncomeExpense
Fee and commission income (expense) [abstract] | 手續費及佣金收入（支出） [abstract] | ird_fs:FeeAndCommissionIncomeExpenseAbstract
Fee and commission income [abstract] | 手續費及佣金收入 [abstract] | ird_fs:FeeAndCommissionIncomeAbstract
Fee expense arising from financial liabilities not at fair value through profit or loss | 非經損益以公平價值衡量的金融負債所產生的費用支出 | ird_fs:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss | 非經損益以公平價值衡量的金融資產或金融負債的費用收入或支出 | ird_fs:FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Fee income (expense) arising from trust and fiduciary activities | 信託和受託活動產生的費用收入（支出） | ird_fs:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities
Fee income and expense [abstract] | 費用收入和支出 [abstract] | ird_fs:FeeIncomeAndExpenseAbstract
Fee income arising from financial assets not at fair value through profit or loss | 非經損益以公平價值衡量的金融資產所產生的費用收入 | ird_fs:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost
Final salary pension defined benefit plans [member] | 最終薪金養老金界定利益計劃 [member] | ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
Finance costs | 財務費用 | ird_fs:FinanceCosts
Finance costs paid, classified as operating activities | 財務費用支付，歸類為營運活動 | ird_fs:FinanceCostsPaidClassifiedAsOperatingActivities
Finance income | 財務收入 | ird_fs:FinanceIncome
Finance income (cost) | 財務收入（費用） | ird_fs:FinanceIncomeCost
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract] | 不計入損益的持有再保險合同的財務收入（費用） [abstract] | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | 不計入損益的持有再保險合同的財務收入（費用），税前 | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | 不計入損益的持有再保險合同的財務收入（費用），除税後 | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
Finance income (expenses) from reinsurance contracts held recognised in profit or loss | 計入損益的持有再保險合同財務收入（費用） | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
Finance income on net investment in finance lease | 融資租賃淨投資的融資收益 | ird_fs:FinanceIncomeOnNetInvestmentInFinanceLease
Finance income received, classified as operating activities | 收到的財務收入，歸類為營運活動 | ird_fs:FinanceIncomeReceivedClassifiedAsOperatingActivities
Finance lease receivables | 融資租賃應收帳款 | ird_fs:FinanceLeaseReceivables
Financial assets | 金融資產 | ird_fs:FinancialAssets
Financial assets affected by amendments to Application Guidance to section on classification of financial assets, carrying amount immediately after applying amendments | 受金融資產分類有關的應用指南修訂所影響的金融資產，應用修訂後的帳面價值 | ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments
Financial assets affected by amendments to Application Guidance to section on classification of financial assets, carrying amount immediately before applying amendments | 受金融資產分類有關的應用指南修訂所影響的金融資產，緊接應用修訂前的帳面價值 | ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to Application Guidance to section on classification of financial assets, measurement category immediately after applying amendments | 受金融資產分類有關的應用指南修訂所影響的金融資產，應用修訂後的衡量類別 | ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments
Financial assets affected by amendments to Application Guidance to section on classification of financial assets, measurement category immediately before applying amendments | 受金融資產分類有關的應用指南修訂所影響的金融資產，緊接應用修訂前的衡量類別 | ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之後的帳面價值 | ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
Financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之前的帳面價值 | ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之後的衡量類別 | ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
Financial assets affected by amendments to HKFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之前的衡量類別 | ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to HKFRS 9 made by HKFRS 17, carrying amount after applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產，應用修訂後的帳面價值 | ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountAfterApplyingAmendments
Financial assets affected by amendments to HKFRS 9 made by HKFRS 17, carrying amount immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產，緊接應用修訂前的帳面價值 | ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to HKFRS 9 made by HKFRS 17, classification immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產，緊接應用修訂前的分類 | ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17ClassificationImmediatelyBeforeApplyingAmendments
Financial assets affected by amendments to HKFRS 9 made by HKFRS 17, measurement category after applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產，應用修訂後的衡量類別 | ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
Financial assets affected by amendments to HKFRS 9 made by HKFRS 17, measurement category immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融資產，緊接應用修訂前的衡量類別 | ird_fs_localised:FinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
Financial assets affected by redesignation at date of initial application of HKFRS 17, carrying amount after redesignation | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的帳面價值 | ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation
Financial assets affected by redesignation at date of initial application of HKFRS 17, carrying amount immediately before redesignation | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的帳面價值 | ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation
Financial assets affected by redesignation at date of initial application of HKFRS 17, measurement category after redesignation | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的衡量範疇 | ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation
Financial assets affected by redesignation at date of initial application of HKFRS 17, measurement category immediately before redesignation | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的衡量範疇 | ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation
Financial assets at amortised cost | 以攤銷成本衡量的金融資產 | ird_fs:FinancialAssetsAtAmortisedCost
Financial assets at amortised cost, category [member] | 以攤銷成本衡量的金融資產，類別 [member] | ird_fs:FinancialAssetsAtAmortisedCostCategoryMember
Financial assets at amortised cost, class [member] | 以攤銷成本衡量的金融資產，級別 [member] | ird_fs:FinancialAssetsAtAmortisedCostMember
Financial assets at fair value through other comprehensive income | 經其他綜合收益以公平價值計量的金融資產 | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Financial assets at fair value through other comprehensive income [abstract] | 經其他綜合收益以公平價值計量的金融資產 [abstract] | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Financial assets at fair value through other comprehensive income, category [member] | 經其他綜合收益以公平價值計量的金融資產，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Financial assets at fair value through other comprehensive income, class [member] | 經其他綜合收益以公平價值衡量的金融資產，級別 [member] | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember
Financial assets at fair value through profit or loss | 經損益以公平價值衡量的金融資產 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss
Financial assets at fair value through profit or loss [abstract] | 經損益以公平價值衡量的金融資產 [abstract] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract
Financial assets at fair value through profit or loss, category [member] | 經損益以公平價值衡量的金融資產，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Financial assets at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的金融資產，分類為持作交易 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | 經損益以公平價值衡量的金融資產，分類為交易性持有，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | 經損益以公平價值衡量的金融資產，在初始確認時或者隨後指定 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | 在初始確認時或隨後指定經損益以公平價值衡量的金融資產，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
Financial assets at fair value through profit or loss, mandatorily measured at fair value | 強制經損益以公平價值衡量的金融資產 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | 強制經損益以公平價值衡量的金融資產，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的金融資產，除了分類為持作交易 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | 經損益以公平價值衡量的金融資產，按重新購回自有權益工具所得的豁免衡量 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member] | 經損益以公平價值衡量的金融資產，按照豁免回購自有權益工具進行衡量，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | 經損益以公平價值衡量的金融資產，按回購本身的金融負債所得的豁免衡量 | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member] | 經損益以公平價值衡量的金融資產，按照豁免回購自身金融負債進行衡量，類別 [member] | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember
Financial assets at fair value, class [member] | 以公平價值衡量的金融資產，級別 [member] | ird_fs:FinancialAssetsAtFairValueMember
Financial assets available-for-sale | 可供出售金融資產 | ird_fs:FinancialAssetsAvailableforsale
Financial assets available-for-sale, category [member] | 可供出售金融資產，類別 [member] | ird_fs:FinancialAssetsAvailableforsaleCategoryMember
Financial assets collectively assessed for credit losses [member] | 綜合評估的金融資產信貸損失 [member] | ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember
Financial assets designated as measured at fair value through profit or loss [abstract] | 指定經損益以公平價值衡量的金融資產 [abstract] | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract
Financial assets held for managing liquidity risk | 管理流動性風險而持有的金融資產 | ird_fs:FinancialAssetsHeldForManagingLiquidityRisk
Financial assets impaired [member] | 已減值的金融資產 [member] | ird_fs:FinancialAssetsImpairedMember
Financial assets individually assessed for credit losses [member] | 單獨評估的金融資產信貸損失 [member] | ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember
Financial assets measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的金融資產 | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Financial assets measured at fair value through other comprehensive income [abstract] | 經其他綜合收益以公平價值衡量的金融資產 [abstract] | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
Financial assets measured at fair value through other comprehensive income, category [member] | 經其他綜合收益以公平價值衡量的金融資產，類別 [member] | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Financial assets neither past due nor impaired [member] | 未逾期及未減值的金融資產 [member] | ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember
Financial assets outside scope of HKFRS 7, class [member] | 香港財務報告準則第7號範圍以外的金融資產，級別 [member] | ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
Financial assets past due but not impaired [member] | 逾期但未減值的金融資產 [member] | ird_fs:FinancialAssetsPastDueButNotImpairedMember
Financial assets pledged as collateral for liabilities or contingent liabilities | 作為擔保負債及或有負債的抵押品的金融資產 | ird_fs:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的，但在初次應用香港財務報告準則第9號不再指定的金融資產 | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of HKFRS 9, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的金融資產，在初次應用香港財務報告準則第9號根據該準則的要求重新分類 | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的金融資產，在初次應用香港財務報告自願重新分類 | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Financial assets reclassified out of available-for-sale financial assets, at fair value | 重新分類至可供出售金融資產之外的金融資產，以公平價值衡量 | ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue
Financial assets reclassified out of available-for-sale financial assets, carrying amount | 重新分類至可供出售金融資產之外的金融資產，帳面價值 | ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，以公平價值衡量 | ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，帳面價值 | ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount
Financial assets recognised as of acquisition date | 在收購日確認金融資產 | ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate
Financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows, gross carrying amount | 根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產，總帳面金額 | ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements | 就單獨評估作出減值的金融資產，持有的抵押物和其他強化信貸條件的公平價值 | ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements
Financial assets that were designated as measured at fair value through profit or loss before application of HKFRS 17 that are no longer so designated | 於採用香港財務報告準則第17號前被指定為經損益以公平價值衡量的金融資產將不再被指定 | ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated
Financial assets that were designated as measured at fair value through profit or loss before application of amendments to HKFRS 9 for prepayment features with negative compensation that are no longer so designated | 先前指定為經損益以公平價值衡量的金融資產，應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂後，不再作指定 | ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features | 金融資產，其合同現金流量特徵都基於在初始確認的事實和情況進行了評估，沒有考慮預付款功能的例外情況 | ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element | 金融資產，其合同現金流量特徵都基於事實和情況進行評估，未考慮與貨幣要素時間價值修改相關的要求 | ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
Financial assets with contingent features [axis] | 具或有特徵的金融資產 [axis] | ird_fs:FinancialAssetsWithContingentFeaturesAxis
Financial assets with contingent features [member] | 具或有特徵的金融資產 [member] | ird_fs:FinancialAssetsWithContingentFeaturesMember
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification | 金融資產的合同現金流量在報告期間產生變化，並按終身預期信貸損失作損失撥備，在作出變化前的攤銷成本 | ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) | 金融資產的合同現金流量在報告期間產生變化，並按終身預期信貸損失作損失撥備，變化所得的利潤或虧損 | ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount | 在報告期間，金融資產的合同現金流量產生變化，其損失撥備亦由終身預期信貸損失變為12個月之預期信貸損失有關金融資產的帳面餘額 | ird_fs:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding | 在報告期間被注銷但仍可能被執行的金融資產的未償還合同金額 | ird_fs:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding
Financial assets, at fair value | 以公平價值衡量的金融資產 | ird_fs:FinancialAssetsAtFairValue
Financial assets, carrying amount immediately after initial application of HKFRS 9 | 金融資產，於初次應用香港財務報告準則第9號後的帳面價值 | ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
Financial assets, carrying amount immediately before initial application of HKFRS 9 | 金融資產，於初次應用香港財務報告準則第9號前的帳面價值 | ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
Financial assets, measurement category immediately after initial application of HKFRS 9 | 金融資產，於初次應用香港財務報告準則第9號後的衡量類別 | ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
Financial assets, measurement category immediately before initial application of HKFRS 9 | 金融資產，於初次應用香港財務報告準則第9號前的衡量類別 | ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
Financial effect of transition from previous GAAP to HKFRSs [axis] | 從先前的通用會計準則過渡至香港財務報告準則的財務影響 [axis] | ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member] | 現金產生單位現金流入（流出）的財務預測，衡量輸入 [member] | ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
Financial forecast of profit (loss) for cash-generating unit, measurement input [member] | 現金產出單位損益的財務預測，衡量輸入 [member] | ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
Financial guarantee contracts [member] | 財務擔保合同 [member] | ird_fs:FinancialGuaranteeContractsMember
Financial instruments credit-impaired [member] | 信用減損的金融工具 [member] | ird_fs:FinancialInstrumentsCreditimpairedMember
Financial instruments credit-impaired after purchase or origination [member] | 購入或承辦信貸後作出信用減損的金融工具 [member] | ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember
Financial instruments designated as hedging instruments, at fair value | 以公平價值衡量指定為對沖工具的金融工具 | ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis] | 因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表 [axis] | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member] | 因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表 [member] | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember
Financial instruments not credit-impaired [member] | 不作信用減損的金融工具 [member] | ird_fs:FinancialInstrumentsNotCreditimpairedMember
Financial instruments purchased or originated credit-impaired [member] | 購入或承辦信貸時已減值的金融工具 [member] | ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融資產相抵銷 | ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融負債相抵銷 | ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Financial instruments whose fair value previously could not be reliably measured at time of derecognition | 先前公平價值不能可靠衡量的金融工具終止確認時 | ird_fs:FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition
Financial liabilities | 金融負債 | ird_fs:FinancialLiabilities
Financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之後的帳面價值 | ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之前的帳面價值 | ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之後的衡量類別 | ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之前的衡量類別 | ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17, carrying amount after applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債，應用修訂後的帳面價值 | ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountAfterApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17, carrying amount immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債，緊接應用修訂前的帳面價值 | ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17CarryingAmountImmediatelyBeforeApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17, classification immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債，緊接應用修訂前的分類 | ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17ClassificationImmediatelyBeforeApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17, measurement category after applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債，應用修訂後的衡量類別 | ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryAfterApplyingAmendments
Financial liabilities affected by amendments to HKFRS 9 made by HKFRS 17, measurement category immediately before applying amendments | 受香港財務報告準則第17號對香港財務報告準則第9號的修訂所影響的金融負債，緊接應用修訂前的衡量類別 | ird_fs_localised:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments
Financial liabilities at amortised cost | 以攤銷成本衡量的金融負債 | ird_fs:FinancialLiabilitiesAtAmortisedCost
Financial liabilities at amortised cost, category [member] | 以攤銷成本衡量的金融負債，類別 [member] | ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember
Financial liabilities at amortised cost, class [member] | 以攤銷成本衡量的金融負債，級別 [member] | ird_fs:FinancialLiabilitiesAtAmortisedCostMember
Financial liabilities at fair value through profit or loss | 經損益以公平價值衡量的金融負債 | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Financial liabilities at fair value through profit or loss [abstract] | 經損益以公平價值衡量的金融負債 [abstract] | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Financial liabilities at fair value through profit or loss that meet definition of held for trading | 經損益以公平價值衡量的金融負債，符合為交易而持有的定義 | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | 符合為交易而持有的定義經損益以公平價值衡量的金融負債，類別 [member] | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember
Financial liabilities at fair value through profit or loss, category [member] | 經損益以公平價值衡量的金融負債，類別 [member] | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 於初始確認或隨後指定經損益以公平價值衡量的金融負債 | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | 經損益以公平價值衡量的金融負債，在初始確認時或隨後指定，類別 [member] | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
Financial liabilities at fair value, class [member] | 以公平價值衡量的金融負債，級別 [member] | ird_fs:FinancialLiabilitiesAtFairValueMember
Financial liabilities outside scope of HKFRS 7, class [member] | 香港財務報告準則第7號範圍以外的金融負債，級別 [member] | ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的，但在初次應用香港財務報告準則第9號不再指定的金融負債 | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of HKFRS 9, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的金融負債，在初次應用香港財務報告準則第9號根據該準則的要求重新分類 | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of HKFRS 9 | 先前指定為經損益以公平價值衡量的金融負債，在初次應用香港財務報告自願重新分類 | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Financial liabilities reclassified into equity | 金融負債重新分類為權益 | ird_fs:FinancialLiabilitiesReclassifiedIntoEquity
Financial liabilities recognised as of acquisition date | 在收購日確認金融負債 | ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows, amortised cost | 根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債，攤銷成本 | ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost
Financial liabilities that are part of supplier finance arrangements [member] | 屬於供應商融資安排一部分的金融負債 [member] | ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember
Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member] | 屬於供應商融資安排一部分且供應商已收到付款的金融負債 [member] | ird_fs:FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to HKFRS 9 for prepayment features with negative compensation that are no longer so designated | 先前指定為經損益以公平價值衡量的金融負債，應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂後，不再作指定 | ird_fs:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to HKFRS 9 made by HKFRS 17 but are no longer so designated | 先前指定為經損益以公平價值衡量的金融負債，但在應用香港財務報告準則第17號對香港財務報告準則第9號作出的修訂後，不再如此指定的金融負債 | ird_fs_localised:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9MadeByHKFRS17ButAreNoLongerSoDesignated
Financial liabilities with contingent features [axis] | 具或有特徵的金融負債 [axis] | ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
Financial liabilities with contingent features [member] | 具或有特徵的金融負債 [member] | ird_fs:FinancialLiabilitiesWithContingentFeaturesMember
Financial liabilities, at fair value | 以公平價值衡量的金融負債 | ird_fs:FinancialLiabilitiesAtFairValue
Financial liabilities, carrying amount immediately after initial application of HKFRS 9 | 金融負債，於初次應用香港財務報告準則第9號後的帳面價值 | ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
Financial liabilities, carrying amount immediately before initial application of HKFRS 9 | 金融負債，於初次應用香港財務報告準則第9號前的帳面價值 | ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
Financial liabilities, measurement category immediately after initial application of HKFRS 9 | 金融負債，於初次應用香港財務報告準則第9號後的衡量類別 | ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
Financial liabilities, measurement category immediately before initial application of HKFRS 9 | 金融負債，於初次應用香港財務報告準則第9號前的衡量類別 | ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
Financial risk [member] | 金融風險 [member] | ird_fs:FinancialRiskMember
Five years before reporting year [member] | 報告年度的前五年 [member] | ird_fs:FiveYearsBeforeReportingYearMember
Fixed interest rate [member] | 固定利率 [member] | ird_fs:FixedInterestRateMember
Fixed-price contracts [member] | 固定價格合同 [member] | ird_fs:FixedpriceContractsMember
Fixtures and fittings | 固定裝置及配件 | ird_fs:FixturesAndFittings
Fixtures and fittings [member] | 固定裝置及配件 [member] | ird_fs:FixturesAndFittingsMember
Flat salary pension defined benefit plans [member] | 固定工資養老金界定利益計劃 [member] | ird_fs:FlatSalaryPensionDefinedBenefitPlansMember
Floating interest rate [member] | 浮動利率 [member] | ird_fs:FloatingInterestRateMember
Foreign countries [member] | 外地 [member] | ird_fs:ForeignCountriesMember
Foreign exchange gain | 外匯收益 | ird_fs_localised:ForeignExchangeGain
Foreign exchange gain (loss) | 外匯收益（虧損） | ird_fs:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Foreign exchange gain (loss) [abstract] | 外匯收益（虧損） [abstract] | ird_fs_localised:ForeignExchangeGainLossAbstract
Foreign exchange loss | 外匯虧損 | ird_fs_localised:ForeignExchangeLoss
Foreign exchange rates [abstract] | 外匯匯率 [abstract] | ird_fs:ForeignExchangeRatesAbstract
Foreign operations whose functional currency is not exchangeable into presentation currency [axis] | 功能貨幣不可換算為列帳貨幣的外地業務 [axis] | ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
Foreign operations whose functional currency is not exchangeable into presentation currency [member] | 功能貨幣不可換算為列帳貨幣的外地業務 [member] | ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
Forward contract [member] | 遠期合約 [member] | ird_fs:ForwardContractMember
Four years before reporting year [member] | 報告年度的前四年 [member] | ird_fs:FourYearsBeforeReportingYearMember
Franchise fee income | 特許經營費收入 | ird_fs:FranchiseFeeIncome
Franchises [member] | 加盟店 [member] | ird_fs:FranchisesMember
Fuel and energy expense | 燃料和能源費用 | ird_fs:FuelAndEnergyExpense
Fuel and energy expense [abstract] | 燃料和能源費用 [abstract] | ird_fs:FuelAndEnergyExpenseAbstract
Fuel expense | 燃料費 | ird_fs:FuelExpense
Functional or presentation currency [member] | 功能貨幣或列帳貨幣 [member] | ird_fs_localised:FunctionalOrPresentationCurrencyMember
Funding arrangements of defined benefit plans [axis] | 界定利益計畫的資金安排 [axis] | ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
Funding arrangements of defined benefit plans [member] | 界定利益計劃的資金安排 [member] | ird_fs:FundingArrangementsOfDefinedBenefitPlansMember
Futures contract [member] | 期貨合同 [member] | ird_fs:FuturesContractMember
GSM licences [member] | GSM許可 [member] | ird_fs:GSMLicencesMember
Gain (loss) arising from derecognition of financial assets measured at amortised cost | 以攤銷成本衡量從終止確認金融資產所產生的收益（虧損） | ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract] | 以攤銷成本衡量從終止確認金融資產所產生的收益（虧損） [abstract] | ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid | 消除金融負債的帳面金額和所支付的補償金額之間的差異所產生的收益（虧損） | ird_fs:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
Gain (loss) from transfer activity during period representing greatest transfer activity | 期間內代表最大轉讓活動的轉讓活動收益（虧損） | ird_fs:GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity
Gain (loss) of derecognised financial assets at date of transfer | 於轉讓日終止確認金融資產的收益（虧損） | ird_fs:GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status | 因投資實體地位變動而停止合併附屬公司導致的收益（虧損） | ird_fs:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness | 用作確認對沖無效依據的被對項目公平價值變動收益（虧損） | ird_fs:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness | 用作確認對沖無效依據的對沖工具公平價值變動收益（虧損） | ird_fs:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk | 由於信用衍生工具用於管理信貸風險，指定經損益以公平價值衡量的金融工具產生的收益（虧損） | ird_fs:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Gain (loss) on hedge ineffectiveness | 對沖無效收益（虧損） | ird_fs:GainLossOnHedgeIneffectiveness
Gain (loss) on hedge ineffectiveness [abstract] | 對沖無效收益（虧損） [abstract] | ird_fs:GainLossOnHedgeIneffectivenessAbstract
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income | 計入其他綜合收益的對沖無效收益（虧損） | ird_fs:GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome
Gain (loss) on hedge ineffectiveness recognised in profit or loss | 計入損益的對沖無效收益（虧損） | ird_fs:GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination | 收購方在業務合併前持有的被收購方股權的公平價值重新衡量確認的收益（虧損） | ird_fs:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured | 先前公平價值不能可靠衡量的金融工具終止確認時的收益（虧損） | ird_fs:GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation | 按公平價值減去出售成本衡量或處置構成已終止業務的資產或處置組時確認的利潤（虧損） | ird_fs:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements | 涉及到在業務合併中取得的可辨認資產或負債假定的收益（虧損），以及披露這樣的規模，性質和發生率是與理解合併實體的財務報表有關 | ird_fs:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
Gain on recovery of loans and advances previously written off | 之前已沖銷的貸款和預付帳款的恢復增益 | ird_fs:GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff
Gain recognised in bargain purchase transaction | 廉價購買交易確認的增益 | ird_fs:GainRecognisedInBargainPurchaseTransaction
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category | 原以攤銷成本重新分類為經損益以公平價值衡量的金融資產的攤銷成本與公平價值之間的差異形成的收益（虧損） | ird_fs:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
Gains (losses) arising from sale and leaseback transactions | 售後回租交易產生的收益（虧損） | ird_fs:GainsLossesArisingFromSaleAndLeasebackTransactions
Gains (losses) arising from settlements, defined benefit plans | 結算界定利益計劃所產生的收益（虧損） | ird_fs_localised:GainsLossesArisingFromSettlementsDefinedBenefitPlans
Gains (losses) on available-for-sale financial assets | 可供出售金融資產的收益（虧損） | ird_fs:GainsLossesOnAvailableforsaleFinancialAssets
Gains (losses) on cash flow hedges, before tax | 現金流量對沖的收益（虧損），税前 | ird_fs:GainsLossesOnCashFlowHedgesBeforeTax
Gains (losses) on cash flow hedges, net of tax | 現金流量對沖收益（虧損），除税後 | ird_fs:GainsLossesOnCashFlowHedgesNetOfTax
Gains (losses) on change in fair value less costs to sell of biological assets for current period | 本期生物資產公平價值變動減去出售成本後的收益（虧損） | ird_fs:GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod
Gains (losses) on change in fair value of derivatives | 衍生工具的公平價值變動的收益（虧損） | ird_fs:GainsLossesOnChangeInFairValueOfDerivatives
Gains (losses) on change in fair value of derivatives [abstract] | 衍生工具的公平價值變動收益（虧損） [abstract] | ird_fs:GainsLossesOnChangeInFairValueOfDerivativesAbstract
Gains (losses) on change in value of foreign currency basis spreads, before tax | 外幣基差價值變動的收益（虧損），税前 | ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
Gains (losses) on change in value of foreign currency basis spreads, net of tax | 外幣基差價值變動的收益（虧損），除税後 | ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
Gains (losses) on change in value of forward elements of forward contracts, before tax | 遠期合約的遠期部分的價值變動的收益（虧損），税前 | ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
Gains (losses) on change in value of forward elements of forward contracts, net of tax | 遠期合約的遠期部分的價值變動的收益（虧損），除税後 | ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
Gains (losses) on change in value of time value of options, before tax | 期權時間價值的變動的收益（虧損），税前 | ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax
Gains (losses) on change in value of time value of options, net of tax | 期權時間價值的變動的收益（虧損），除税後 | ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans | 在限制淨界定利益資產的資產上限不包括利息收入或支出，税前，界定利益計劃，淨界定利益負債（資產）收益（虧損）的效果變化 | ird_fs_localised:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans | 在限制淨界定利益資產的資產上限不包括利息收入或支出，除税後，界定利益計劃，淨界定利益負債（資產）收益（虧損）的效果變化 | ird_fs_localised:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
Gains (losses) on disposals of investment properties | 投資物業的處置收益（虧損） | ird_fs:GainsLossesOnDisposalsOfInvestmentProperties
Gains (losses) on disposals of investment properties [abstract] | 投資物業的處置收益（虧損） [abstract] | ird_fs:GainsLossesOnDisposalsOfInvestmentPropertiesAbstract
Gains (losses) on disposals of investment property carried at cost or in accordance with HKFRS 16 within fair value model | 出售以成本或公平價值模式下根據香港財務報告準則第16號衡量的投資物業的利潤（虧損） | ird_fs:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
Gains (losses) on disposals of investments | 投資的處置收益（虧損） | ird_fs:GainsLossesOnDisposalsOfInvestments
Gains (losses) on disposals of investments [abstract] | 投資的處置收益（虧損） [abstract] | ird_fs:GainsLossesOnDisposalsOfInvestmentsAbstract
Gains (losses) on disposals of non-current assets | 非流動資產的處置收益（虧損） | ird_fs:GainsLossesOnDisposalsOfNoncurrentAssets
Gains (losses) on disposals of non-current assets [abstract] | 非流動資產的處置收益（虧損） [abstract] | ird_fs:GainsLossesOnDisposalsOfNoncurrentAssetsAbstract
Gains (losses) on disposals of other non-current assets | 其他非流動資產的處置收益（虧損） | ird_fs:GainsLossesOnDisposalsOfOtherNoncurrentAssets
Gains (losses) on disposals of property, plant and equipment | 物業、工業裝置及設備的處置收益（虧損） | ird_fs:GainsLossesOnDisposalsOfPropertyPlantAndEquipment
Gains (losses) on disposals of property, plant and equipment [abstract] | 物業、工業裝置及設備的處置收益（虧損） [abstract] | ird_fs:GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract
Gains (losses) on exchange differences on translation of foreign operations, before tax | 外地業務匯兑差額的收益（虧損），税前 | ird_fs:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax
Gains (losses) on exchange differences on translation of foreign operations, net of tax | 外地業務匯兑差額的收益（虧損），除税後 | ird_fs:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
Gains (losses) on fair value adjustment attributable to physical changes, biological assets | 歸屬於物理變動的公平價值調整的收益（虧損），生物資產 | ird_fs:GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets
Gains (losses) on fair value adjustment attributable to price changes, biological assets | 歸屬於價格變動的公平價值調整的收益（虧損），生物資產 | ird_fs:GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
Gains (losses) on fair value adjustment, biological assets | 生物資產公平價值調整的收益（虧損） | ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssets
Gains (losses) on fair value adjustment, biological assets [abstract] | 公平價值調整收益（虧損），生物資產 [abstract] | ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract
Gains (losses) on fair value adjustment, investment property | 公平價值調整的收益（虧損），投資物業 | ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty
Gains (losses) on financial assets at amortised cost | 以攤銷成本衡量的金融資產的收益（虧損） | ird_fs:GainsLossesOnFinancialAssetsAtAmortisedCost
Gains (losses) on financial assets at fair value through profit or loss | 經損益以公平價值衡量的金融資產的收益（虧損） | ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的被分類為持作交易的金融資產的收益（虧損） | ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | 經損益以公平價值衡量的金融資產的收益（虧損），在初始確認時或隨後指定 | ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value | 強制經損益以公平價值衡量的被分類為持作交易的金融資產的收益（虧損） | ird_fs:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax | 經其他綜合收益以公平價值衡量的金融資產的收益（虧損），税前 | ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax | 經其他綜合收益以公平價值衡量的金融資產的收益（虧損），除税後 | ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | 重新分類至可供出售金融資產之外的金融資產，其變動的收益（虧損）確認在損益 | ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，其變動的收益（虧損）確認在損益 | ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
Gains (losses) on financial instruments [abstract] | 金融工具產生的收益（虧損） [abstract] | ird_fs:GainsLossesOnFinancialInstrumentsAbstract
Gains (losses) on financial liabilities at amortised cost | 以攤銷成本衡量的金融負債的收益（虧損） | ird_fs:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
Gains (losses) on financial liabilities at fair value through profit or loss | 經損益以公平價值衡量的金融負債的收益（虧損） | ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的被分類為持作交易的金融負債的收益（虧損） | ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，以公平價值衡量金融負債的收益（虧損）計入損益 | ird_fs:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Gains (losses) on hedged item attributable to hedged risk, fair value hedges | 歸因於對沖風險的被對沖項目收益（虧損），公平價值對沖 | ird_fs:GainsLossesOnHedgedItemAttributableToHedgedRisk
Gains (losses) on hedges of net investments in foreign operations, before tax | 對外地業務投資對沖收益（虧損），税前 | ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
Gains (losses) on hedges of net investments in foreign operations, net of tax | 外地業務淨投資對沖的收益（虧損），除税後 | ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
Gains (losses) on hedging instrument, fair value hedges | 公平價值對沖的對沖工具收益（虧損） | ird_fs:GainsLossesOnHedgingInstrument
Gains (losses) on held-to-maturity investments | 持有至到期投資的收益（虧損） | ird_fs:GainsLossesOnHeldtomaturityInvestments
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss | 現金流量對沖的無效部分的收益（虧損）計入損益 | ird_fs:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss | 對外地業務淨投資對沖的無效收益（虧損）計入損益 | ird_fs:GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations
Gains (losses) on initial recognition of biological assets and agricultural produce for current period | 生物資產和農產品本期初始確認的收益（虧損） | ird_fs:GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod
Gains (losses) on litigation settlements | 訴訟和解收益（虧損） | ird_fs:GainsLossesOnLitigationSettlements
Gains (losses) on litigation settlements [abstract] | 訴訟和解收益（虧損） [abstract] | ird_fs:GainsLossesOnLitigationSettlementsAbstract
Gains (losses) on loans and receivables | 貸款及應收帳款的收益（虧損） | ird_fs:GainsLossesOnLoansAndReceivables
Gains (losses) on net monetary position | 淨貨幣倉盤的收益（虧損） | ird_fs:GainsLossesOnNetMonetaryPosition
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax | 與將重新分類至損益的項目相關的監管遞延帳戶餘額淨變動的收益（虧損） | ird_fs:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax | 與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動的收益（虧損），除税後 | ird_fs:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax
Gains (losses) on remeasuring available-for-sale financial assets, before tax | 重新衡量可供出售金融資產的收益（虧損），税前 | ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax
Gains (losses) on remeasuring available-for-sale financial assets, net of tax | 重新衡量可供出售金融資產的收益（虧損），除税後 | ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell | 公平價值減去出售成本後的後續增加的收益（不超過已確認的累計減值虧損）或減記至公平價值減去出售成本的（虧損） | ird_fs:GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | 就公平價值衡量的資產在其他綜合收益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在其他綜合收益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在其他綜合收益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets | 就公平價值衡量的資產在其他綜合收益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在其他綜合收益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在其他綜合收益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets | 就公平價值衡量的資產在其他綜合收益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在其他綜合收益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在其他綜合收益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，以公平價值衡量計入其他綜合收益的金融負債的收益（虧損） | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] | 在其他綜合收益，就公平價值衡量的資產確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract] | 在其他綜合收益，就公平價值衡量的實體自有權益工具確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract] | 在其他綜合收益，就公平價值衡量的負債確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement | 期末持有資產的未實現損益變動而計入損益中的收益（虧損），公平價值衡量 | ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement | 期末持有實體自有權益工具的未實現損益變動而計入損益中的收益（虧損），公平價值衡量 | ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement | 期末持有負債的未實現損益變動而計入損益中的收益（虧損），公平價值衡量 | ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets | 就公平價值衡量的資產在損益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在損益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在損益中確認的收益（虧損），匯兑差額除外 | ird_fs:GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets | 就公平價值衡量的資產在損益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在損益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在損益中確認的收益（虧損），包括匯兑差額 | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets | 就公平價值衡量的資產在損益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments | 就公平價值衡量的實體自有權益工具在損益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities | 就公平價值衡量的負債在損益中確認的匯兑收益（虧損） | ird_fs:GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 在初始確認時或隨後指定，經損益以公平價值衡量的金融負債的收益（虧損） | ird_fs:GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract] | 就公平價值衡量的資產在損益中確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract] | 就公平價值衡量的實體自有權益工具在損益中確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract] | 就公平價值衡量的負債在損益中確認的收益（虧損） [abstract] | ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract
Gains (losses) recognised when control of subsidiary is lost | 失去附屬公司控制權時的收益（虧損）確認 | ird_fs:GainsLossesRecognisedWhenControlInSubsidiaryIsLost
Gains arising from derecognition of financial assets measured at amortised cost | 終止確認以攤銷成本衡量的金融資產的收益 | ird_fs:GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Gains on change in fair value of derivatives | 衍生工具的公平價值變動收益 | ird_fs:GainsOnChangeInFairValueOfDerivatives
Gains on disposals of investment properties | 投資物業的處置收益 | ird_fs:GainsOnDisposalsOfInvestmentProperties
Gains on disposals of investments | 投資的處置收益 | ird_fs:GainsOnDisposalsOfInvestments
Gains on disposals of non-current assets | 非流動資產的處置收益 | ird_fs:GainsOnDisposalsOfNoncurrentAssets
Gains on disposals of property, plant and equipment | 物業、工業裝置及設備的處置收益 | ird_fs:GainsOnDisposalsOfPropertyPlantAndEquipment
Gains on litigation settlements | 訴訟和解收益 | ird_fs:GainsOnLitigationSettlements
Gaming licences [member] | 博彩牌照 [member] | ird_fs:GamingLicencesMember
Gas distribution [member] | 氣體分配 [member] | ird_fs:GasDistributionMember
General and administrative expense | 一般及行政費用 | ird_fs:GeneralAndAdministrativeExpense
Geographical areas [axis] | 地理區域 [axis] | ird_fs:GeographicalAreasAxis
Geographical areas [member] | 地理區域 [member] | ird_fs:GeographicalAreasMember
Goods or services transferred at point in time [member] | 轉移貨物或服務的時間點 [member] | ird_fs:GoodsOrServicesTransferredAtPointInTimeMember
Goods or services transferred over time [member] | 隨時間轉移的商品或服務 [member] | ird_fs:GoodsOrServicesTransferredOverTimeMember
Goods sold directly to consumers [member] | 直接出售給客戶的商品 [member] | ird_fs:GoodsSoldDirectlyToConsumersMember
Goods sold through intermediaries [member] | 通過中介出售的商品 [member] | ird_fs:GoodsSoldThroughIntermediariesMember
Goodwill | 商譽 | ird_fs:Goodwill
Goodwill [member] | 商譽 [member] | ird_fs:GoodwillMember
Goodwill derecognised without having previously been included in disposal group classified as held for sale | 終止確認商譽，其商譽之前未有分類為持有待售處置組 | ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
Goodwill expected to be deductible for tax purposes | 預計可作税項扣除的商譽 | ird_fs:GoodwillExpectedDeductibleForTaxPurposes
Goodwill recognised as of acquisition date | 在收購日確認的商譽 | ird_fs:GoodwillRecognisedAsOfAcquisitionDate
Government [member] | 政府 [member] | ird_fs:GovernmentMember
Government customers [member] | 政府客戶 [member] | ird_fs:GovernmentCustomersMember
Government debt instruments held | 持有政府債務工具 | ird_fs:GovernmentDebtInstrumentsHeld
Government grants | 政府補助 | ird_fs:GovernmentGrants
Gross carrying amount [member] | 總帳面金額 [member] | ird_fs:GrossCarryingAmountMember
Gross contractual amounts receivable for acquired receivables | 收購的應收帳款的總合同金額 | ird_fs:GrossContractualAmountsReceivableForAcquiredReceivables
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 總金融資產與受可對銷、可強制執行淨額計算安排或類似協議所規限的金融資產相抵銷 | ird_fs:GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 受可對銷、可強制執行淨額計算安排或類似協議所規限的總金融資產 | ird_fs:GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 總金融負債與受可對銷、可強制執行淨額計算安排或類似協議所規限的金融資產相抵銷 | ird_fs:GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 受可對銷、可強制執行淨額計算安排或類似協議所規限的總金融負債 | ird_fs:GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Gross lease liabilities | 總租賃負債 | ird_fs:GrossLeaseLiabilities
Gross loan commitments | 總貸款承諾 | ird_fs:GrossLoanCommitments
Gross profit | 毛利 | ird_fs:GrossProfit
Growth rate used to extrapolate cash flow projections | 用於推斷現金流量預測的增長率 | ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
Guarantees [member] | 擔保 [member] | ird_fs:GuaranteesMember
HKFRS 15 [member] | 香港財務報告準則第15號 [member] | ird_fs_localised:IncreaseDecreaseDueToApplicationOfHKFRS15Member
HKFRS 17 [member] | 香港財務報告準則第17號 [member] | ird_fs_localised:HKFRS17Member
HKFRS 9 [member] | 香港財務報告準則第9號 [member] | ird_fs_localised:HKFRS9Member
HKFRSs [member] | 香港財務報告準則 [member] | ird_fs:HKFRSsMember
Hedge fund investments [member] | 對沖基金投資 [member] | ird_fs:HedgeFundInvestmentsMember
Hedged item, assets | 被對沖項目，資產 | ird_fs:HedgedItemAssets
Hedged item, liabilities | 被對沖項目，負債 | ird_fs:HedgedItemLiabilities
Hedged items [axis] | 被對沖項目 [axis] | ird_fs:HedgedItemsAxis
Hedged items [member] | 被對沖項目 [member] | ird_fs:HedgedItemsMember
Hedges of net investment in foreign operations [abstract] | 外地業務淨投資的對沖 [abstract] | ird_fs:HedgesOfNetInvestmentsInForeignOperationsAbstract
Hedges of net investment in foreign operations [member] | 外地業務投資淨額之對沖 [member] | ird_fs:HedgesOfNetInvestmentInForeignOperationsMember
Hedging gains (losses) for hedge of group of items with offsetting risk positions | 對沖具有抵銷風險狀況的項目組的對沖收益（虧損） | ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
Hedging instrument, assets | 對沖工具，資產 | ird_fs:HedgingInstrumentAssets
Hedging instrument, liabilities | 對沖工具，負債 | ird_fs:HedgingInstrumentLiabilities
Hedging instruments [axis] | 對沖工具 [axis] | ird_fs:HedgingInstrumentsAxis
Hedging instruments [member] | 對沖工具 [member] | ird_fs:HedgingInstrumentsMember
Held-to-maturity investments | 持有至到期投資 | ird_fs:HeldtomaturityInvestments
Held-to-maturity investments, category [member] | 持有至到期投資，類別 [member] | ird_fs:HeldtomaturityInvestmentsCategoryMember
Historical volatility for shares, measurement input [member] | 股份的歷史波動率，衡量輸入 [member] | ird_fs:HistoricalVolatilityForSharesMeasurementInputMember
Identifiable assets acquired (liabilities assumed) | 取得的可識別資產（承擔負債） | ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed
Identifiable intangible assets recognised as of acquisition date | 在收購日確認可識別無形資產 | ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Identification of unadjusted comparative information | 未經調整的比較資訊的識別 | ird_fs:IdentificationOfUnadjustedComparativeInformation
Immature biological assets [member] | 未成熟的生物資產 [member] | ird_fs:ImmatureBiologicalAssetsMember
Impairment loss | 減值虧損 | ird_fs:ImpairmentLoss
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with HKFRS 9 | 根據香港財務報告準則第9號的減值虧損（減值收益和減值虧損撥回） | ird_fs:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithHKFRS9
Impairment loss (reversal of impairment loss) on trade receivables [abstract] | 應收帳款減值虧損（減值虧損撥回） [abstract] | ird_fs:ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract
Impairment loss (reversal of impairment loss) recognised in profit or loss | 減值虧損（減值虧損的撥回）計入損益 | ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | 在損益表確認的貸款和墊款的減值虧損（減值虧損撥回） | ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract] | 在損益表確認的貸款和墊款的減值虧損（減值虧損撥回） [abstract] | ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables | 在損益表確認的應收帳款的減值虧損（減值虧損撥回） | ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
Impairment loss on financial assets | 金融資產減值虧損 | ird_fs:ImpairmentLossOnFinancialAssets
Impairment loss on receivables or contract assets arising from contracts with customers | 從客戶合同產生的應收帳款或合同資產的減值虧損 | ird_fs:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
Impairment loss recognised in other comprehensive income | 計入其他綜合收益中的減值虧損 | ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill | 減值虧損計入其他綜合收益，商譽以外的無形資產 | ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
Impairment loss recognised in other comprehensive income, property, plant and equipment | 計入其他綜合收益的物業、工業裝置及設備的減值虧損 | ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets | 計入其他綜合收益的減值虧損，物業、工業裝置及設備，包括使用權資產 | ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets
Impairment loss recognised in other comprehensive income, right-of-use assets | 計入其他綜合收益的減值虧損，使用權資產 | ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
Impairment loss recognised in profit or loss | 計入損益的減值虧損 | ird_fs:ImpairmentLossRecognisedInProfitOrLoss
Impairment loss recognised in profit or loss, biological assets | 減值虧損計入損益，生物資產 | ird_fs:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets
Impairment loss recognised in profit or loss, goodwill | 計入損益的減值虧損，商譽 | ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill
Impairment loss recognised in profit or loss, intangible assets and goodwill | 資產減值虧損計入損益，無形資產及商譽 | ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Impairment loss recognised in profit or loss, intangible assets other than goodwill | 計入損益的減值虧損，商譽以外的無形資產 | ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Impairment loss recognised in profit or loss, investment property | 資產減值虧損，計入本期盈虧，投資物業 | ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
Impairment loss recognised in profit or loss, loans and advances | 在損益表確認的貸款和墊款的減值虧損 | ird_fs:ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
Impairment loss recognised in profit or loss, property, plant and equipment | 計入損益的物業、工業裝置及設備的減值虧損 | ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | 計入損益的減值虧損，物業、工業裝置及設備，包括使用權資產 | ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets
Impairment loss recognised in profit or loss, right-of-use assets | 計入損益的減值虧損，使用權資產 | ird_fs:ImpairmentLossRecognisedInProfitOrLossRightofuseAssets
Impairment loss recognised in profit or loss, trade receivables | 在損益表確認的應收帳款的減值虧損 | ird_fs:ImpairmentLossRecognisedInProfitOrLossTradeReceivables
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers | 減值虧損，從取得或履行客戶合同的成本中確認的資產 | ird_fs:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
Impairment of financial assets [axis] | 金融資產減值 [axis] | ird_fs:ImpairmentOfFinancialAssetsAxis
Impairment of financial assets [member] | 金融資產減值 [member] | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember
Income (expenses) from reinsurance contracts held, other than finance income (expenses) | 持有的再保險合同收入（費用），財務收入（費用）除外 | ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract] | 持有的再保險合同收入（費用），財務收入（費用）除外 [abstract] | ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract
Income approach [member] | 收入方法 [member] | ird_fs:IncomeApproachMember
Income arising from exploration for and evaluation of mineral resources | 從勘探和評估礦產資源所產生的收入 | ird_fs:IncomeArisingFromExplorationForAndEvaluationOfMineralResources
Income capitalisation [member] | 收入資本法 [member] | ird_fs:IncomeCapitalisationMember
Income from amounts recovered from reinsurer | 從再保險公司所得的收入 | ird_fs:IncomeFromAmountsRecoveredFromReinsurer
Income from continuing involvement in derecognised financial assets | 持續參與終止確認的金融資產的收入 | ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssets
Income from continuing involvement in derecognised financial assets cumulatively recognised | 持續參與終止確認金融資產的累計確認收入 | ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
Income from continuing operations attributable to owners of parent | 歸屬於母公司股權持有人的持續營運業務收入 | ird_fs:IncomeFromContinuingOperationsAttributableToOwnersOfParent
Income from discontinued operations attributable to owners of parent | 歸屬於母公司股權持有人的已終止業務收入 | ird_fs:IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
Income from fines and penalties | 罰金和罰款收入 | ird_fs:IncomeFromFinesAndPenalties
Income from government grants | 政府補助收入 | ird_fs:RevenueFromGovernmentGrants
Income from government grants related to agricultural activity | 與農業活動有關的政府補助收入 | ird_fs:IncomeFromGovernmentGrantsRelatedToAgriculturalActivity
Income from reimbursements under insurance policies | 保單的補償收入 | ird_fs:IncomeFromReimbursementsUnderInsurancePolicies
Income from structured entities | 從結構性實體的收入 | ird_fs:IncomeFromStructuredEntities
Income from subleasing right-of-use assets | 轉租使用權資產收入 | ird_fs:IncomeFromSubleasingRightofuseAssets
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | 重新分類至可供出售金融資產之外的金融資產在損益中確認的收入 | ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產在損益中確認的收入 | ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
Income relating to variable lease payments for operating leases that do not depend on index or rate | 與不取決於指數或利率的營運租賃的可變租賃付款額相關的收入 | ird_fs:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate
Income relating to variable lease payments not included in measurement of net investment in finance lease | 未計入融資租賃投資淨額衡量的可變租賃付款額相關收入 | ird_fs:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability | 在授權發行財務報表之前提議或宣布的股息的所得税後果，不確認為負債 | ird_fs:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability
Income tax payables | 所得税應付款 | ird_fs_localised:IncomeTaxPayables
Income tax relating to available-for-sale financial assets included in other comprehensive income | 與計入其他綜合收益的可供出售金融資產相關的所得税 | ird_fs:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
Income tax relating to cash flow hedges included in other comprehensive income | 與計入其他綜合收益的現金流量對沖相關的所得税 | ird_fs:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income | 與計入其他綜合收益的外幣基差價值變動相關的所得税 | ird_fs:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income | 與計入其他綜合收益的遠期合約的遠期要素價值變動相關的所得税 | ird_fs:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
Income tax relating to change in value of time value of options included in other comprehensive income | 與計入其他綜合收益的期權的時間價值變動相關的所得税 | ird_fs:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income | 與計入其他綜合收益的負債信貸風險變動導致的金融負債公平價值變動相關的所得税 | ird_fs:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income | 與計入其他綜合收益的重估盈餘物業、工業裝置及設備，使用權資產和無形資產的所得税 | ird_fs:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Income tax relating to components of other comprehensive income | 與其他綜合收益組成部份有關的所得税 | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Income tax relating to components of other comprehensive income [abstract] | 與其他綜合收益組成部份有關的所得税 [abstract] | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss | 與將重新分類至損益的其他綜合收益的組成部分相關的所得税 | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract] | 與將重新分類到損益的其他綜合收益組成部分相關的所得税 [abstract] | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss | 與不會重新分類至損益的其他綜合收益的組成部分相關的所得税 | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract] | 與不被重新分類進損益的其他綜合收益組成部分相關的所得税 [abstract] | ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income | 與計入其他綜合收益中的外地業務匯兑差額和外地業務淨投資對沖有關的所得税 | ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract] | 與計入其他綜合收益的外地業務匯兑差額和外地業務淨投資對沖有關的所得税 [abstract] | ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income | 與計入其他綜合收益的外地業務匯兑差額有關的所得税 | ird_fs:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income | 與計入其他綜合收益除外地業務外的匯兑差額的所得税 | ird_fs_localised:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income | 計入其他綜合收益的持有再保險合同產生的財務收入（費用）相關的所得税 | ird_fs:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | 以公平價值衡量，且其變動計入其他綜合收益的金融資產的所得税 | ird_fs:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Income tax relating to hedges of investments in equity instruments included in other comprehensive income | 與計入其他綜合收益的權益工具投資對沖相關的所得税 | ird_fs:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income | 與計入其他綜合收益中的外地業務淨投資對沖有關的所得税 | ird_fs:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss | 與計入其他綜合收益且將重新分類進損益的保險合同取得的保險財務收入（費用）相關的所得税 | ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss | 與已簽發保險合同的保險財務收入（費用）相關的所得税，計入不會重新分類進損益的其他綜合收益 | ird_fs:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
Income tax relating to investments in equity instruments included in other comprehensive income | 與計入其他綜合收益的權益工具投資相關的所得税 | ird_fs:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | 與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動相關的所得税 | ird_fs:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | 與不會重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動相關的所得税 | ird_fs:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss | 與其他綜合收益中將重新分類至損益的其他組成部分有關的所得税 | ird_fs_localised:IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss | 與其他綜合收益中不會重新分類至損益的其他組成部分有關的所得税 | ird_fs_localised:IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income | 與重新計算計入其他綜合收益的界定利益計劃相關的所得税 | ird_fs:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method | 與採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額相關的所得税 | ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract] | 與採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額相關的所得税 [abstract] | ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss | 與採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額相關的所得税，該所得税將重新分類至損益 | ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | 與採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額相關的所得税，該所得税不會重新分類至損益 | ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss
Income taxes paid (refund) | 已付（退回）所得税 | ird_fs:IncomeTaxesPaidRefund
Income taxes paid (refund) [abstract] | 已付（退回）所得税 [abstract] | ird_fs:IncomeTaxesPaidRefundAbstract
Income taxes paid (refund), classified as financing activities | 已付（退回）所得税，歸類為融資活動 | ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Income taxes paid (refund), classified as investing activities | 已付（退回）所得税，歸類為投資活動 | ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Income taxes paid (refund), classified as operating activities | 已付（退回）所得税，歸類為營業活動 | ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Income taxes paid, classified as operating activities | 所支付的所得税，歸類為營運活動 | ird_fs:IncomeTaxesPaidClassifiedAsOperatingActivities
Income taxes refund, classified as operating activities | 所得税退款，歸類為營運活動 | ird_fs:IncomeTaxesRefundClassifiedAsOperatingActivities
Income, expense, gains or losses of financial instruments [abstract] | 金融工具的收入、費用、利潤或虧損 [abstract] | ird_fs:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
Increase (decrease) due to changes in accounting policy [member] | 因會計政策變更而增加（減少） [member] | ird_fs:FinancialEffectOfChangesInAccountingPolicyMember
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] | 因會計政策變更及更正前期錯誤而增加（減少） [member] | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
Increase (decrease) due to changes in accounting policy required by HKFRSs [member] | 因香港財務報告準則要求的會計政策變更而增加（減少） [member] | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
Increase (decrease) due to changes in accounting policy required by HKFRSs, cumulative effect at date of initial application [member] | 因香港財務報告準則要求下會計政策變更而增加（減少），於初始應用日期的累計影響 [member] | ird_fs_localised:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsCumulativeEffectAtDateOfInitialApplicationMember
Increase (decrease) due to corrections of prior period errors [member] | 因更正前期錯誤而增加（減少） [member] | ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Increase (decrease) due to departure from requirement of HKFRS [member] | 因偏離香港財務報告準則的要求而增加（減少） [member] | ird_fs:IncreaseDecreaseDueToDepartureFromRequirementOfHKFRSMember
Increase (decrease) due to voluntary changes in accounting policy [member] | 因自願變更會計政策而增加（減少） [member] | ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Increase (decrease) in accounting estimate | 會計估計的增加（減少） | ird_fs:IncreaseDecreaseInAccountingEstimate
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate | 因税率變動確認在其他綜合收益的累計遞延税增加（減少） | ird_fs:IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate
Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 尚未確認在損益表的初始確認公平價值和成交價格之間差額的增加（減少） | ird_fs:IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Increase (decrease) in allowance account for credit losses of financial assets | 金融資產信貸損失撥備帳戶的增加（減少）金額 | ird_fs:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset | 確認為收購前的遞延税項資產增加（減少）金額 | ird_fs:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset
Increase (decrease) in assets for insurance acquisition cash flows | 保險獲取現金流量資產的金額增加（減少） | ird_fs_localised:IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows
Increase (decrease) in biological assets | 生物資產的增加（減少） | ird_fs:ChangesInBiologicalAssets
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes | 匯率變動影響後現金及現金等價物的增加（減少）額 | ird_fs:IncreaseDecreaseInCashAndCashEquivalents
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 匯率變動前現金及現金等價物增加（減少）額 | ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Increase (decrease) in cash and cash equivalents, discontinued operations | 現金及現金等價物的增加（減少），已終止業務 | ird_fs:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
Increase (decrease) in contingent consideration asset (liability) | 或有代價資產（負債）的增加（減少） | ird_fs:IncreaseDecreaseInContingentConsiderationAssetLiability
Increase (decrease) in contingent liabilities recognised in business combination | 業務合併中確認的或有負債增加（減少）金額 | ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
Increase (decrease) in credit derivative, fair value | 信用衍生工具增加（減少）金額，公平價值 | ird_fs:IncreaseDecreaseInCreditDerivativeFairValue
Increase (decrease) in credit derivative, nominal amount | 信用衍生工具增加（減少）金額，名義金額 | ird_fs:IncreaseDecreaseInCreditDerivativeNominalAmount
Increase (decrease) in current tax expense (income) due to rate regulation | 由於收費監管而導致的當期税項開支（收入）的增加（減少） | ird_fs:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation
Increase (decrease) in deferred tax expense (income) due to rate regulation | 由於收費監管而導致的遞延税項開支（收入）的增加（減少） | ird_fs:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation
Increase (decrease) in deferred tax liability (asset) | 遞延税項負債（資產）增加（減少）金額 | ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | 因精算假設合理的可能減少增加界定利益責任（減少） | ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | 因精算假設合理可能增加令界定利益責任增加（減少） | ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners | 通過持有為分給所有者的非現金資產的公平價值改變而增加（減少）應付股息 | ird_fs:IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners
Increase (decrease) in equity | 權益增加（減少） | ird_fs:ChangesInEquity
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地減少的風險變量而增加（減少）的權益 | ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of HKFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | 由香港財務報告準則第17號範圍內合同引起可能合理地減少的風險變量而增加（減少）的權益，在通過持有的再保險合同緩解之前簽發的保險合同 | ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地增加的風險變量而增加（減少）的權益 | ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of HKFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | 由香港財務報告準則第17號範圍內合同引起可能合理地增加的風險變量而增加（減少）的權益，在通過持有的再保險合同緩解之前簽發的保險合同 | ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts | 貸款承諾和財務擔保合同的信貸風險增加（減少）金額 | ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | 貸款承諾和財務擔保合同信貸風險增加（減少）金額 [abstract] | ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets | 由於不可觀察輸入值合理可能減少而導致資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments | 由於不可觀察輸入值合理可能減少而導致實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities | 由於不可觀察輸入值合理可能減少而導致負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets | 由於不可觀察輸入值合理可能減少而導致計入税後其他綜合收益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments | 由於不可觀察輸入值合理可能減少而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities | 由於不可觀察輸入值合理可能減少而導致計入税後其他綜合收益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets | 由於不可觀察輸入值合理可能減少而導致計入税前其他綜合收益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments | 由於不可觀察輸入值合理可能減少而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities | 由於不可觀察輸入值合理可能減少而導致計入税前其他綜合收益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets | 由於不可觀察輸入值合理可能減少而導致計入税後損益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments | 由於不可觀察輸入值合理可能減少而導致計入税後損益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities | 由於不可觀察輸入值合理可能減少而導致計入税後損益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets | 由於不可觀察輸入值合理可能減少而導致計入税前損益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments | 由於不可觀察輸入值合理可能減少而導致計入税前損益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities | 由於不可觀察輸入值合理可能減少而導致計入税前損益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets | 由於不可觀察輸入值合理可能增加而導致資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments | 由於不可觀察輸入值合理可能增加而導致實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities | 由於不可觀察輸入值合理可能增加而導致負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets | 由於不可觀察輸入值合理可能增加而導致計入税後其他綜合收益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments | 由於不可觀察輸入值合理可能增加而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities | 由於不可觀察輸入值合理可能增加而導致計入税後其他綜合收益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets | 由於不可觀察輸入值合理可能增加而導致計入税前其他綜合收益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments | 由於不可觀察輸入值合理可能增加而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities | 由於不可觀察輸入值合理可能增加而導致計入税前其他綜合收益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets | 由於不可觀察輸入值合理可能增加而導致計入税後損益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments | 由於不可觀察輸入值合理可能增加而導致計入税後損益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities | 由於不可觀察輸入值合理可能增加而導致計入税後損益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets | 由於不可觀察輸入值合理可能增加而導致計入税前損益的資產公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments | 由於不可觀察輸入值合理可能增加而導致計入税前損益的實體自有權益工具公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities | 由於不可觀察輸入值合理可能增加而導致計入税前損益的負債公平價值衡量增加（減少） | ird_fs:IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract] | 單獨更改輸入值的敏感度分析的資產公平價值衡量增加（減少） [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract] | 單獨更改輸入值的敏感度分析的公平價值衡量增加（減少），實體自有權益工具 [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract] | 單獨更改輸入值的敏感度分析的負債公平價值衡量增加（減少） [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract] | 就資產公平價值衡量增加（減少）對多個輸入值同時變化的敏感度分析 [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract] | 就實體自有權益工具公平價值衡量增加（減少）對多個輸入值同時變化的敏感度分析 [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract] | 就公平價值衡量增加（減少）對多個輸入值同時變化的敏感度分析 [abstract] | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract
Increase (decrease) in fair value measurement, assets | 公平價值衡量的資產增加（減少）金額 | ird_fs:IncreaseDecreaseInFairValueMeasurementAssets
Increase (decrease) in fair value measurement, entity's own equity instruments | 公平價值衡量的實體自有權益工具增加（減少）金額 | ird_fs:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments
Increase (decrease) in fair value measurement, liabilities | 公平價值衡量的負債增加（減少）金額 | ird_fs:IncreaseDecreaseInFairValueMeasurementLiabilities
Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | 增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值 | ird_fs:ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值增加（減少） | ird_fs:ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | 增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動 | ird_fs:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | 增加（減少）金融負債的公平價值，歸因於負債信貸風險的變動 | ird_fs:ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets | 金融資產的信貸風險變動導致貸款或應收帳款的公平價值增加（減少） | ird_fs:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets
Increase (decrease) in financial assets | 金融資產增加（減少） | ird_fs:IncreaseDecreaseInFinancialAssets
Increase (decrease) in financial assets [abstract] | 金融資產增加（減少） [abstract] | ird_fs:IncreaseDecreaseInFinancialAssetsAbstract
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of HKFRS 9 | 在初次應用香港財務報告準則第9號，衡量內容變更導致的金融資產增加（減少） | ird_fs:IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9
Increase (decrease) in financial assets on basis of measurement category, initial application of HKFRS 9 | 在初次應用香港財務報告準則第9號，基於衡量類別的金融資產增加（減少） | ird_fs:IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，衡量內容變更導致的金融負債增加（減少） | ird_fs:IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9
Increase (decrease) in financial liabilities on basis of measurement category, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，基於衡量類別的金融負債增加（減少） | ird_fs:IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9
Increase (decrease) in goodwill | 商譽的增加（減少） | ird_fs:ChangesInGoodwill
Increase (decrease) in insurance contracts liability (asset) | 保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset
Increase (decrease) in intangible assets and goodwill | 無形資產和商譽的增加（減少） | ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill
Increase (decrease) in intangible assets other than goodwill | 商譽以外的無形資產的增加（減少） | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill
Increase (decrease) in investment property | 投資物業的增加（減少） | ird_fs:ChangesInInvestmentProperty
Increase (decrease) in liabilities arising from financing activities | 融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities
Increase (decrease) in net assets available for benefits | 可用於福利的淨資產的增加（減少） | ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits
Increase (decrease) in net defined benefit liability (asset) | 淨界定利益負債（資產）增加（減少） | ird_fs:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets | 未反映在計劃資產回報中管理費用所產生的淨界定利益負債（資產）增加（減少） | ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals | 業務合併和變賣所產生的淨界定利益負債（資產）增加（減少） | ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset) | 匯率變動所產生的淨界定利益負債（資產） | ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss | 損益中的費用（收入）導致淨界定利益負債（資產）的增加（減少） | ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) | 利息費用（收入）所產生的淨界定利益負債（資產）增加（減少） | ird_fs:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes | 其他雜項變化所產生的淨界定利益負債（資產）減少（增加） | ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges
Increase (decrease) in net defined benefit liability (asset) resulting from other changes | 其他變化所產生的淨界定利益負債（資產）增加（減少） | ird_fs:IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost | 過去服務成本所產生的淨界定利益負債（資產）增加（減少） | ird_fs:PastServiceCostNetDefinedBenefitLiabilityAsset
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements | 結算產生的過去服務成本和收益（虧損）的淨界定利益負債（資產）的增加（減少） | ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
Increase (decrease) in net investment in finance lease | 融資租賃淨投資增加（減少） | ird_fs:IncreaseDecreaseInNetInvestmentInFinanceLease
Increase (decrease) in number of ordinary shares issued | 增加（減少）的已發行普通股數量 | ird_fs:IncreaseDecreaseInNumberOfOrdinarySharesIssued
Increase (decrease) in number of shares outstanding | 流通股數量的增加（減少） | ird_fs:IncreaseDecreaseInNumberOfSharesOutstanding
Increase (decrease) in other provisions | 其他準備的增加（減少） | ird_fs:ChangesInOtherProvisions
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地減少的風險變量而增加（減少）的利潤（虧損） | ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of HKFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | 由香港財務報告準則第17號範圍內合同引起可能合理地減少的風險變量而增加（減少）的利潤（虧損），在通過持有的再保險合同緩解之前簽發的保險合同 | ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地增加的風險變量而增加（減少）的利潤（虧損） | ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of HKFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | 由香港財務報告準則第17號範圍內合同引起可能合理地增加的風險變量而增加（減少）的利潤（虧損），在通過持有的再保險合同緩解之前簽發的保險合同 | ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
Increase (decrease) in property, plant and equipment | 物業、工業裝置及設備的增加（減少） | ird_fs:ChangesInPropertyPlantAndEquipment
Increase (decrease) in property, plant and equipment including right-of-use assets | 物業、工業裝置及設備，包括使用權資產的增加（減少） | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) in regulatory deferral account credit balances | 監管遞延帳戶貸方餘額的增加（減少） | ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
Increase (decrease) in regulatory deferral account debit balances | 監管遞延帳戶借方餘額的增加（減少） | ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value | 界定利益責任相關的報銷權的公平價值增加（減少）金額 | ird_fs:ChangesInReimbursementRightsAtFairValue
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense | 與界定利益責任相關的報銷權增加（減少），因將報銷權限制在資產上限（不包括利息收入或費用）的影響的變化而產生的收益（虧損） | ird_fs:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement | 界定利益責任相關的報銷權因重新衡量而增加（減少）金額 | ird_fs:GainLossOnRemeasurementOfReimbursementRights
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract] | 重新衡量收益（虧損）導致與界定利益責任相關的報銷權增加（減少） [abstract] | ird_fs:GainLossOnRemeasurementOfReimbursementRightsAbstract
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences | 通過淨匯兑差額增加（減少）所產生的與界定利益相關的報銷權增加（減少） | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals | 業務合併和變賣所產生的與界定利益相關的報銷權增加（減少） | ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense | 與界定利益責任相關的報銷權的增加（減少），由報銷權的回報引起，不包括利息收入或費用 | ird_fs:ReturnOnReimbursementRights
Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of HKFRS 17 have been applied | 與已應用香港財務報告準則第17號的第C18(b)、C19(b)、C24(b)和C24(c)段的保險合同有關的以公平價值經其他綜合收入衡量的金融資產損益儲備的增加（減少） | ird_fs:IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
Increase (decrease) in right-of-use assets | 使用權資產的增加（減少） | ird_fs:IncreaseDecreaseInRightofuseAssets
Increase (decrease) in working capital | 增加（減少）營運資金 | ird_fs:IncreaseDecreaseInWorkingCapital
Increase (decrease) through acquisition of subsidiary, equity | 通過收購附屬公司的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughAcquisitionOfSubsidiary
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) | 通過必要瞭解變更的其他項目，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets | 因時間推移而發生的調整，金融資產信貸損失撥備帳戶增加增加（減少） | ird_fs:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) | 通過保險獲得的現金流的攤銷，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 通過在損益中確認金額，尚未確認在損益表的初始確認公平價值和成交價格之間的總差額增加（減少） | ird_fs:IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Increase (decrease) through appropriation of retained earnings, equity | 通過保留盈餘的撥款的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughAppropriationOfRetainedEarnings
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances | 通過財務狀況表中確認的餘額增加（減少），監管遞延帳戶貸方餘額 | ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances | 通過財務狀況表中確認的餘額增加（減少），監管遞延帳戶借方餘額 | ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
Increase (decrease) through business combinations, deferred tax liability (asset) | 通過業務合併，遞延税項負債（資產）增加（減少） | ird_fs:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Increase (decrease) through cash flows, insurance contracts liability (asset) | 通過現金流，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] | 通過現金流，保險合同負債（資產）的增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination | 通過折現率變動而增加（減少），確認在業務合併中的或有負債 | ird_fs:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
Increase (decrease) through change in discount rate, other provisions | 通過折現率變動的增加（減少），其他準備 | ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions
Increase (decrease) through change in equity of subsidiaries, equity | 通過改變附屬公司權益的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughChangeInEquityOfSubsidiaries
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) | 通過經過風險調整的非財務風險變化，不涉及到未來或過去的服務，保險合同負債（資產）的增加（減少）總額 | ird_fs:IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances | 通過折現率變動的增加（減少），監管遞延帳戶貸方餘額 | ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances | 通過折現率變動的增加（減少），監管遞延帳戶借方餘額 | ird_fs:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) | 通過改變調整合約服務邊際的預測，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) | 通過改變不涉及調整合約服務邊際的預測，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
Increase (decrease) through changes in fair values, liabilities arising from financing activities | 通過公平價值的變化，融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances | 通過外匯匯率變動的增加（減少），監管遞延帳戶貸方餘額 | ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances | 通過外匯匯率變動的增加（減少），監管遞延帳戶借方餘額 | ird_fs:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts | 通過模型或風險參數的變化，貸款承諾和財務擔保合同信貸風險增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through changes in models or risk parameters, financial assets | 通過模型或風險參數變化的增加（減少），金融資產 | ird_fs:IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | 通過附屬公司所有者權益變動而不會喪失控制權，權益的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent | 通過不導致歸屬於母公司所有者權益失去控制權的附屬公司所有者權益變動的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) | 通過涉及現行服務變更，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract] | 通過現行服務變更，保險合同負債（資產）的增加（減少）總額 [abstract] | ird_fs:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) | 通過未來服務變更，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract] | 通過未來服務變更，保險合同負債（資產）的增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) | 通過涉及到過去服務的變更，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset
Increase (decrease) through conversion of convertible instruments, equity | 通過轉變可轉換工具的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughConversionOfConvertibleInstruments
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets | 通過因交易價格估計的改變導致的收入累計追補調整的增加（減少），合同資產 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities | 通過因交易價格估計的改變導致的收入累計追補調整的增加（減少），合同負債 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets | 通過因進度衡量的改變導致的收入累計追補調整的增加（減少），合同資產 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities | 通過因進度衡量的改變導致的收入累計追補調整的增加（減少），合同負債 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets | 通過因合同修改導致的收入累計追補調整的增加（減少），合同資產 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities | 通過因合同修改導致的收入累計追補調整的增加（減少），合同負債 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets | 通過收入累計追補調整的增加（減少），合同資產 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities | 通過收入累計追補調整的增加（減少），合同負債 | ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
Increase (decrease) through disposal of subsidiary, equity | 通過處置附屬公司的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughDisposalOfSubsidiary
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities | 通過外匯匯率變化的影響，融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) | 通過持有再保險合同發行人不履行的風險變動，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) | 通過在期內收購合同的影響，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) | 通過在期內最初確認合同的影響，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) | 通過在期內最初確認群體有償合同的影響，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Increase (decrease) through exercise of options, equity | 通過行使期權的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughExerciseOfOptions
Increase (decrease) through exercise of warrants, equity | 通過行使權證的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughExerciseOfWarrantsEquity
Increase (decrease) through experience adjustments, insurance contracts liability (asset) | 通過經驗調整，保險合同負債（資產）的增加（減少）總額 | ird_fs:IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
Increase (decrease) through financing cash flows, liabilities arising from financing activities | 通過融資現金流，從融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts | 通過外匯和其他變動，貸款承諾和財務擔保合同的信貸風險增加（減少）金額 | ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | 通過外匯和其他變動增加（減少），貸款承諾和財務擔保合同的信貸風險 [abstract] | ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
Increase (decrease) through foreign exchange and other movements, financial assets | 通過外匯和其他變動的增加（減少）金額，金融資產 | ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets
Increase (decrease) through foreign exchange and other movements, financial assets [abstract] | 通過外匯和其他變動的增加（減少），金融資產 [abstract] | ird_fs:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts | 通過外匯，貸款承諾和財務擔保合同的信貸風險增加（減少） | ird_fs:IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through foreign exchange, financial assets | 通過外匯的增加（減少），金融資產 | ird_fs:IncreaseDecreaseThroughForeignExchangeFinancialAssets
Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of HKFRS 17 have been applied | 在本期的收益（虧損）增加（減少），所增加（減少）與已應用香港財務報告準則第17號第C18(b)、C19(b)、C24(b)和C24(c)段的保險合同有關的以公平價值經其他綜合收入衡量的金融資產損益儲備 | ird_fs:IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) | 通過已發生的索賠和其他已發生的保險服務費用，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | 通過支付保險合同已發生的索賠和支付其他保險服務費用（不包括保險獲取的現金流），保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) | 通過從持有的再保險合同收回已發生的索賠和其他保險服務費用，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | 通過保險獲得的現金流，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) | 通過保險財政收入或支出，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) | 通過在過渡日（修改追溯法或公平價值法已被應用）以外已存在的合同的保險收入所引致保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) | 通過在過渡日（公平價值法已被應用）已存在的合同的保險收入所引致保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) | 通過在過渡日（修改追溯法已被應用）已存在的合同的保險收入所引致保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset
Increase (decrease) through insurance revenue, insurance contracts liability (asset) | 通過保險收入引致保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract] | 通過保險收入，保險合同負債（資產）的增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) | 通過保險服務費用引致保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract] | 通過保險服務費用，保險合同負債（資產）的增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract] | 通過保險服務結果組成部分變更的對帳，保險合同負債（資產）的增加（減少）總額 [abstract] | ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract] | 通過保險服務結果產生，與剩餘範圍及已產生申索的對帳、保險合同負債（資產）的增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service result, insurance contracts liability (asset) | 通過保險服務結果，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | 通過從保險收入和保險服務費用不計投資部分，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) | 通過附屬公司的控制權喪失，遞延税項負債（資產）增加（減少） | ird_fs:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts | 通過修改合同現金流量，貸款承諾和財務擔保合同的信貸風險的增加（減少） | ird_fs:IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through modification of contractual cash flows, financial assets | 通過修改合同現金流量的增加（減少），金融資產 | ird_fs:IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets | 通過淨匯兑差額，金融資產信貸損失撥備帳戶增加（減少） | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
Increase (decrease) through net exchange differences, biological assets | 通過淨匯兑差額而增加（減少）的生物資產 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Increase (decrease) through net exchange differences, deferred tax liability (asset) | 通過淨匯兑差額，遞延税負債（資產）增加（減少） | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Increase (decrease) through net exchange differences, goodwill | 通過淨匯兑差額而增加（減少），商譽 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Increase (decrease) through net exchange differences, intangible assets and goodwill | 通過淨匯兑差額的增加（減少），無形資產及商譽 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Increase (decrease) through net exchange differences, intangible assets other than goodwill | 商譽以外的無形資產因淨匯兑差額而導致的增加（減少） | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through net exchange differences, investment property | 通過淨匯兑差額的增加（減少），投資物業 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Increase (decrease) through net exchange differences, other provisions | 通過淨匯兑差額的增加（減少），其他準備 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Increase (decrease) through net exchange differences, property, plant and equipment | 通過淨匯兑差額而增加（減少）的物業、工業裝置及設備 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets | 通過淨匯兑差異增加（減少），物業、工業裝置及設備，包括使用權資產 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through net exchange differences, right-of-use assets | 通過淨匯兑差異增加（減少）的使用權資產 | ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 通過新交易，尚未確認在損益表的初始確認公平價值和成交價格之間的總差額增加（減少） | ird_fs:IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities | 通過獲得或失去附屬公司或其他業務的控制，融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities
Increase (decrease) through other changes, allowance account for credit losses of financial assets | 因其他變動，金融資產信貸損失撥備帳戶增加（減少） | ird_fs:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets
Increase (decrease) through other changes, biological assets | 通過其他變動所增加（減少）的生物資產 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Increase (decrease) through other changes, equity | 通過其他變動，權益增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Increase (decrease) through other changes, goodwill | 通過其他變動而增加（減少），商譽 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Increase (decrease) through other changes, intangible assets and goodwill | 通過其他變動的增加（減少），無形資產和商譽 | ird_fs:IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
Increase (decrease) through other changes, intangible assets other than goodwill | 通過其他變動的增加（減少），商譽以外的無形資產 | ird_fs:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through other changes, investment property | 通過其他變動導致的總增加（減少），投資物業 | ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Increase (decrease) through other changes, liabilities arising from financing activities | 通過其他變動，融資活動產生的負債增加（減少） | ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
Increase (decrease) through other changes, property, plant and equipment | 通過其他變動而增加（減少）的物業、工業裝置及設備 | ird_fs:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Increase (decrease) through other changes, property, plant and equipment including right-of-use assets | 通過其他變動的增加（減少），財產、廠房和設備，包括使用權資產 | ird_fs:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through other changes, regulatory deferral account credit balances | 通過其他變動導致的增加（減少），監管遞延帳戶貸方餘額 | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] | 通過其他變動的增加（減少），監管遞延帳戶貸方餘額 [abstract] | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract
Increase (decrease) through other changes, regulatory deferral account debit balances | 通過其他變動導致的增加（減少），監管遞延帳戶借方餘額 | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract] | 通過其他變動的增加（減少），監管遞延帳戶借方餘額 [abstract] | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract
Increase (decrease) through other changes, right-of-use assets | 通過其他變動增加（減少）的使用權資產 | ird_fs:IncreaseDecreaseThroughOtherChangesRightofuseAssets
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts | 通過其他變動，貸款承諾和財務擔保合同的信貸風險增加（減少） | ird_fs:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through other movements, financial assets | 通過其他變動的增加（減少），金融資產 | ird_fs:IncreaseDecreaseThroughOtherMovementsFinancialAssets
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) | 通過支付所持有再保險合同保費，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | 通過已發行保險合同收到的保費，保險合同負債（資產）的增加（減少） | ird_fs:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset
Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of HKFRS 17 have been applied | 在本期重新分類調整的增加（減少），所增加（減少）與已應用香港財務報告準則第17號第C18(b)、C19(b)、C24(b)和C24(c)段的保險合同有關的以公平價值經其他綜合收入衡量的金融資產損益儲備 | ird_fs:IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) | 通過已獲損益確認的合約服務邊際，以反映業務的轉讓，保險合同負債（資產）的增加（減少）總額 | ird_fs:IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset
Increase (decrease) through share-based payment transactions, equity | 通過以股份為基礎的支付的交易，權益的增加（減少） | ird_fs:IncreaseDecreaseThroughSharebasedPaymentTransactions
Increase (decrease) through transactions with owners, equity | 通過與所有者交易的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughTransactionsWithOwners
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity | 通過重估盈餘和保留盈餘之間轉移的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings
Increase (decrease) through transfer to statutory reserve, equity | 通過轉移到法定儲備的增加（減少），權益 | ird_fs:IncreaseDecreaseThroughTransferToStatutoryReserve
Increase (decrease) through transfers and other changes, intangible assets and goodwill | 通過轉移和其他變動的增加（減少），無形資產和商譽 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract] | 通過轉移和其他變動的增加（減少），無形資產和商譽 [abstract] | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract
Increase (decrease) through transfers and other changes, intangible assets other than goodwill | 通過轉移及其他變動的增加（減少），商譽以外的無形資產 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract] | 通過轉移及其他變動的增加（減少），商譽以外的無形資產 [abstract] | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract
Increase (decrease) through transfers and other changes, other provisions | 通過轉移及其他變動而增加（減少）的其他準備 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Increase (decrease) through transfers and other changes, property, plant and equipment | 通過轉移和其他變動，物業、工業裝置及設備的增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract] | 通過轉移和其他的變動，物業、工業裝置及設備增加（減少） [abstract] | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract
Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets | 通過轉移和其他變動的增加（減少），物業、工業裝置及設備，包括使用權資產 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract] | 通過轉移和其他變動的增加（減少），物業、工業裝置及設備，包括使用權資產 [abstract] | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract
Increase (decrease) through transfers and other changes, right-of-use assets | 通過轉移和其他變動增加（減少）的使用權資產 | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets
Increase (decrease) through transfers and other changes, right-of-use assets [abstract] | 通過轉移和其他變動增加（減少）的使用權資產 [abstract] | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract
Increase (decrease) through transfers from (to) investment property, property, plant and equipment | 轉移自（到）投資物業，物業、工業裝置及設備的增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets | 轉移自（到）投資物業，物業、工業裝置及設備的增加（減少），包括使用權資產 | ird_fs:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through transfers from construction in progress, property, plant and equipment | 從在建工程轉移，物業、工業裝置及設備增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets | 通過在建工程的轉移增加（減少），物業、工業裝置及設備，包括使用權資產 | ird_fs:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances | 通過轉移至處置組的增加（減少），監管遞延帳戶貸方餘額 | ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances | 通過轉移至處置組的增加（減少），監管遞延帳戶借方餘額 | ird_fs:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts | 通過轉移，貸款承諾和財務擔保合同信貸風險增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase (decrease) through transfers, financial assets | 通過轉讓增加（減少）金融資產 | ird_fs:IncreaseDecreaseThroughTransfersFinancialAssets
Increase (decrease) through transfers, intangible assets and goodwill | 通過轉移的增加（減少），無形資產和商譽 | ird_fs:IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Increase (decrease) through transfers, intangible assets other than goodwill | 通過轉移的增加（減少），商譽以外的無形資產 | ird_fs:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
Increase (decrease) through transfers, property, plant and equipment | 通過轉移，物業、工業裝置及設備增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Increase (decrease) through transfers, property, plant and equipment including right-of-use assets | 通過轉移，物業、工業裝置及設備增加（減少），包括使用權資產 | ird_fs:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets
Increase (decrease) through transfers, right-of-use assets | 通過轉移使用權資產增加（減少） | ird_fs:IncreaseDecreaseThroughTransfersRightofuseAssets
Increase (decrease) through treasury share transactions, equity | 通過庫存股交易，權益增加（減少） | ird_fs:IncreaseDecreaseThroughTreasuryShareTransactions
Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares | 增加（減少）的利潤（虧損）以反映假設轉換潛在普通股所產生的攤薄效應 | ird_fs_localised:IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares
Increase in existing liabilities, contingent liabilities recognised in business combination | 增加現有的負債，確認在業務合併中的或有負債 | ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Increase in existing provisions, other provisions | 現有準備的增加，其他準備 | ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令資產公平價值衡量的增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令實體自有權益工具公平價值衡量的增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令負債公平價值衡量的增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的資產公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的負債公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的資產公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的負債公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的資產公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的實體自有權益工具公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的負債公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的資產公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的實體自有權益工具公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的負債公平價值衡量增加 | ird_fs:IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
Increase in net defined benefit liability (asset) resulting from current service cost | 當前服務成本所產生的淨界定利益負債（資產）增加 | ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset
Increase in reimbursement rights related to defined benefit obligation, resulting from interest income | 利息收入所產生的與界定利益責任相關的報銷權增加 | ird_fs:InterestIncomeReimbursementRights
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination | 隨著時間推移而調整增加，確認在業務合併中的或有負債 | ird_fs:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
Increase through adjustments arising from passage of time, other provisions | 隨時間而調整的增加，其他準備 | ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
Increase through business combinations, contract assets | 通過業務合併的增加，合同資產 | ird_fs:IncreaseThroughBusinessCombinationsContractAssets
Increase through business combinations, contract liabilities | 通過業務合併的增加，合同負債 | ird_fs:IncreaseThroughBusinessCombinationsContractLiabilities
Increase through items acquired in business combination, regulatory deferral account debit balances | 通過業務合併取得的增加，監管遞延帳戶借方餘額 | ird_fs:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
Increase through items assumed in business combination, regulatory deferral account credit balances | 通過業務合併中假定項目的增加，監管遞延帳戶貸方餘額 | ird_fs:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
Increase through new leases, liabilities arising from financing activities | 通過新租約，融資活動產的負債增加（減少） | ird_fs:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts | 通過發起或購買，貸款承諾和財務擔保合同信貸風險增加 | ird_fs:IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Increase through origination or purchase, financial assets | 通過發起或購買，金融資產增加 | ird_fs:IncreaseThroughOriginationOrPurchaseFinancialAssets
Increase through other contributions by owners, equity | 通過所有者權益的其他貢獻增加 | ird_fs:IncreaseDecreaseThroughOtherContributionsByOwners
Increase through reversals of impairment losses, assets for insurance acquisition cash flows | 通過減值虧損撥回增加的保險獲取現金流資產 | ird_fs_localised:IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows
Incremental fair value granted, modified share-based payment arrangements | 授予的增量公平價值，修改後的以股份為基礎的支付安排 | ird_fs:IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements
Indemnification assets recognised as of acquisition date | 在收購日確認補償性資產 | ird_fs:IndemnificationAssetsRecognisedAsOfAcquisitionDate
Indication of how frequently hedging relationships are discontinued and restarted | 表明對沖關係中斷和重新啟動的頻率 | ird_fs:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted
Indication of other forms of government assistance with direct benefits for entity | 對實體有直接利益的其他政府補助形式的跡象 | ird_fs:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
Indication of uncertainties of amount or timing of outflows, contingent liabilities | 或有負債流出的金額或時間的不確定性的跡象 | ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination | 資金流出金額或時間的不確定性，在業務合併中的或有負債 | ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
Indication of uncertainties of amount or timing of outflows, other provisions | 流出的金額或時間的不確定性的跡象，其他準備 | ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Individual assets or cash-generating units [axis] | 個別資產或現金產生單位 [axis] | ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
Individual assets or cash-generating units [member] | 個別資產或現金產生單位 [member] | ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
Individually insignificant counterparties [member] | 單獨不重要的交易方 [member] | ird_fs:IndividuallyInsignificantCounterpartiesMember
Inflows of cash from investing activities | 投資活動的現金流入 | ird_fs:InflowsOfCashFromInvestingActivities
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] | 關於信用減損金融資產作為擔保的抵押品和其他信貸增級的資訊 [text block] | ird_fs:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
Information about consequences of non-compliance with externally imposed capital requirements | 關於不符合外部施加的資本要求的後果的資訊 | ird_fs:InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements
Information about contingent assets that disclosure is not practicable | 有關或有資產的披露是不可實行的資訊 | ird_fs:InformationAboutContingentAssetsThatDisclosureIsNotPracticable
Information about contingent liabilities that disclosure is not practicable | 有關或有負債的披露是不可實行的資訊 | ird_fs:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
Information about credit quality of neither past due nor impaired financial assets [text block] | 既沒有逾期也沒有減值的金融資產的信貸品質資訊 [text block] | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
Information about credit quality of reinsurance contracts held that are assets | 關於屬於資產的持有再保險合同的信用品質資訊 | ird_fs:InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets
Information about effect of regulatory frameworks in which entity operates | 有關監管框架影響實體經營的資訊 | ird_fs:InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates
Information about entity's definitions of default | 有關實體定義違約的資訊 | ird_fs:InformationAboutEntitysDefinitionsOfDefault
Information about exposure arising from leases not yet commenced to which lessee is committed | 有關承租人承諾的尚未開始的租賃所產生的風險的信息 | ird_fs:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group | 某些金融工具的某些特徵可能影響其所屬的金融工具組合的大部份成份，有關該等金融工具組合的資訊 | ird_fs:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup
Information about how designated risk component relates to hedged item in its entirety [text block] | 有關被指定風險成分與整個被對沖項目之間關係的信息 [text block] | ird_fs:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory
Information about how entity determined risk component designated as hedged item [text block] | 有關實體如何釐定被指定被對沖項目風險成分 [text block] | ird_fs:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory
Information about how expected cash outflow on redemption or repurchase was determined | 關於贖回或回購如何確定預期現金流出的資訊 | ird_fs:InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined
Information about how expected volatility was determined, share options granted | 有關如何確定預期波動率，授予的股份期權的資訊 | ird_fs:InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted
Information about how fair value was measured, share options granted | 有關如何衡量公平價值，授予的股份期權的資訊 | ird_fs:InformationAboutHowFairValueWasMeasuredShareOptionsGranted
Information about how fair was determined if not on basis of observable market, other equity instruments granted | 如果不以可觀察市場為基準，授予的其他權益工具如何確定公平性的資訊 | ird_fs:InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted
Information about how lessor manages risk associated with rights it retains in underlying assets | 關於出租人如何管理與其在基礎資產中保留的權利相關的風險的資訊 | ird_fs:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets
Information about how maximum exposure to loss from continuing involvement is determined | 關於如何確定持續參與的最大損失風險的資訊 | ird_fs:InformationAboutHowMaximumExposureToLossIsDetermined
Information about how maximum exposure to loss from interests in structured entities is determined | 有關如何確定遭受結構性實體權益的最大虧損的資訊 | ird_fs:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined
Information about lessee's exposure arising from extension options and termination options | 有關承租人因延期選擇權和終止選擇權而面臨的風險的信息 | ird_fs:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions
Information about lessee's exposure arising from residual value guarantees | 有關承租人因殘值擔保而產生的風險的信息 | ird_fs:InformationAboutLesseesExposureArisingFromResidualValueGuarantees
Information about lessee's exposure arising from variable lease payments | 有關承租人因可變租賃付款額而面臨的風險的資訊 | ird_fs:InformationAboutLesseesExposureArisingFromVariableLeasePayments
Information about major customers | 主要客戶的資訊 | ird_fs:InformationAboutMajorCustomers
Information about market for financial instruments | 有關金融工具市場的資訊 | ird_fs:InformationAboutMarketForFinancialInstruments
Information about nature of lessee's leasing activities | 關於承租人租賃活動性質的信息 | ird_fs:InformationAboutNatureOfLesseesLeasingActivities
Information about nature of lessor's leasing activities | 關於出租人租賃活動性質的信息 | ird_fs:InformationAboutNatureOfLessorsLeasingActivities
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments | 關於管理實體回購或贖回回售金融工具的義務的目標，政策和流程的資訊 | ird_fs:InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments
Information about potential exposure to future cash outflows not reflected in measurement of lease liability | 未反映在租賃負債衡量中有關未來現金流出的潛在風險的資訊 | ird_fs:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] | 有關客戶合同的收入分列的披露與應報告分部收入資訊之間的關係的資訊 [text block] | ird_fs:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
Information about restrictions or covenants imposed by leases on lessee | 有關租賃對承租人施加的限製或契約的資訊 | ird_fs:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee
Information about risk management strategy for rights that lessor retains in underlying assets | 有關出租人在基礎資產中保留的權利的風險管理策略的資訊 | ird_fs:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets
Information about sale and leaseback transactions | 有關售後回租交易的資訊 | ird_fs:InformationAboutSaleAndLeasebackTransactions
Information about significant judgements and assumptions made in determining that entity is investment entity | 有關在確定該實體為投資實體時作出的重大判斷和假設的資訊 | ird_fs:InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets | 有關實體經常重置的對沖關係的最終風險管理策略的資訊 | ird_fs:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets
Information about whether and how entity intends to dispose of financial instruments | 關於實體是否以及如何處置金融工具的資訊 | ird_fs:InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments
Information how fair value was measured, other equity instruments granted | 公平價值衡量方式，授予的其他權益工具的資訊 | ird_fs:InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted
Information on entity's write-off policy | 關於實體的核銷政策資訊 | ird_fs:InformationOnEntitysWriteoffPolicy
Information on how entity applied classification requirements in HKFRS 9 to financial assets whose classification has changed as result of applying HKFRS 9 | 有關實體如何將香港財務報告準則第9號中的分類要求應用於因應用該準則而分類發生變化的金融資產的資訊 | ird_fs:InformationOnHowEntityAppliedClassificationRequirementsInHKFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingHKFRS9
Information on how entity determined that financial assets are credit-impaired financial assets | 實體如何確定金融資產為信用減損金融資產資訊 | ird_fs:InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition | 關於實體如何確定金融工具的信貸風險自初始確認是否顯著增加的資訊 | ird_fs:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
Information on how entity redesignated financial assets whose classification has changed on initially applying HKFRS 17 | 關於實體如何指定其在初始應用香港財務報告準則第17號時已改變分類的金融資產 | ird_fs:InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingHKFRS17
Information on how incremental fair value granted was measured, modified share-based payment arrangements | 如何增加公平價值資訊給予測定，修改後的以股份為基礎的支付安排 | ird_fs:InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements
Information on how instruments were grouped if expected credit losses were measured on collective basis | 有關在集體衡量預期信貸損失的情況下如何對工具進行分組的信息 | ird_fs:InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis
Information on how requirements for modification of contractual cash flows of financial assets have been applied | 有關如何應用金融資產合同現金流量修改要求的信息 | ird_fs:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted | 是否以及如何將預期股息納入公平價值衡量，授予的其他權益工具的資訊 | ird_fs:InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted | 是否以及如何將其他特徵納入公平價值衡量，授予的其他權益工具的資訊 | ird_fs:InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
Information whether and how other features were incorporated into measurement of fair value, share options granted | 是否以及如何將其他特徵納入公平價值的衡量，授予的購股權的資訊 | ird_fs:InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted
Information whether entity complied with any externally imposed capital requirements | 實體是否符合任何外部施加的資本要求的資訊 | ird_fs:InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements
Information whether recoverable amount of asset is fair value less costs of disposal or value in use | 資產的可收回金額是公平價值減去處置成本還是使用價值的資訊 | ird_fs:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse
Initially applied HKFRSs [axis] | 初始應用香港財務報告準則 [axis] | ird_fs:InitiallyAppliedHKFRSsAxis
Initially applied HKFRSs [member] | 初始應用香港財務報告準則 [member] | ird_fs:InitiallyAppliedHKFRSsMember
Input to method used to measure contracts within scope of HKFRS 17 | 用於衡量在香港財務報告準則第17號範圍內的合同的方法的輸入 | ird_fs:InputToMethodUsedToMeasureContractsWithinScopeOfHKFRS17
Inputs to methods used to measure contracts within scope of HKFRS 17 [axis] | 用於衡量在香港財務報告準則第17號範圍內的合同的方法的輸入 [axis] | ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
Inputs to methods used to measure contracts within scope of HKFRS 17 [member] | 用於衡量在香港財務報告準則第17號範圍內的合同的方法的輸入 [member] | ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member
Insurance contracts [axis] | 保險合同 [axis] | ird_fs:InsuranceContractsAxis
Insurance contracts [member] | 保險合同 [member] | ird_fs:InsuranceContractsMember2017
Insurance contracts by components [axis] | 按組成部分分類的保險合同 [axis] | ird_fs:InsuranceContractsByComponentsAxis
Insurance contracts by components [member] | 按組成部分分類的保險合同 [member] | ird_fs:InsuranceContractsByComponentsMember
Insurance contracts by remaining coverage and incurred claims [axis] | 按剩餘承保範圍和已發生的索賠劃分的保險合同 [axis] | ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis
Insurance contracts by remaining coverage and incurred claims [member] | 按剩餘承保範圍和已發生的索賠劃分的保險合同 [member] | ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember
Insurance contracts issued [member] | 已簽發保險合同 [member] | ird_fs:InsuranceContractsIssuedMember
Insurance contracts issued that are assets | 屬於資產的已簽發保險合同 | ird_fs:InsuranceContractsIssuedThatAreAssets
Insurance contracts issued that are liabilities | 屬於負債的已簽發保險合同 | ird_fs:InsuranceContractsIssuedThatAreLiabilities
Insurance contracts liability (asset) | 保險合同負債（資產） | ird_fs:InsuranceContractsLiabilityAsset
Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準，在改變日的保險合同負債（資產） | ird_fs:InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome
Insurance contracts other than those to which premium allocation approach has been applied [member] | 已應用保費分配法以外的保險合同 [member] | ird_fs:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
Insurance contracts that are assets | 屬於資產的保險合同 | ird_fs:InsuranceContractsThatAreAssets
Insurance contracts that are liabilities | 屬於負債的保險合同 | ird_fs:InsuranceContractsThatAreLiabilities
Insurance contracts to which premium allocation approach has been applied [member] | 保險合同，其保費分配法已經應用 [member] | ird_fs:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
Insurance expense | 保險費用 | ird_fs:InsuranceExpense
Insurance finance income (expenses) | 保險財務收入（費用） | ird_fs:InsuranceFinanceIncomeExpenses
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] | 已簽發保險合同的保險財務收入（費用），從利潤或虧損中扣除 [abstract] | ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax | 將重新分類至損益的未計入損益的已簽發保險合同的保險財務收入（費用），税前 | ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax | 將重新分類至損益的未計入損益的已簽發保險合同的保險財務收入（費用），除税後 | ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss | 計入損益的已簽發保險合同產生的保險財務收入（費用） | ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
Insurance revenue | 保險收入 | ird_fs:InsuranceRevenue
Insurance revenue [abstract] | 保險收入 [abstract] | ird_fs:InsuranceRevenueAbstract
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows | 保險收入，溢價部分的分配，涉及到保險獲取現金流的回收 | ird_fs:InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows
Insurance revenue, amounts relating to changes in liability for remaining coverage | 保險收入，涉及到剩餘覆蓋的負債的變化 | ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage
Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract] | 保險收入，涉及到剩餘覆蓋的負債的變化 [abstract] | ird_fs:InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract
Insurance revenue, change in risk adjustment for non-financial risk | 保險收入，涉及到非財務風險的風險調整 | ird_fs:InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services | 保險收入，涉及因保險合同業務轉讓，確認為利潤或虧損的合約服務邊際 | ird_fs:InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices
Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period | 保險收入，涉及到期初預計在期間發生的保險服務費用 | ird_fs:InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod
Insurance revenue, other amounts | 保險收入，其他金額 | ird_fs_localised:InsuranceRevenueOtherAmounts
Insurance risk [member] | 保險風險 [member] | ird_fs:InsuranceRiskMember
Insurance service expenses from insurance contracts issued | 已簽發保險合同的保險服務費用 | ird_fs:InsuranceServiceExpensesFromInsuranceContractsIssued
Insurance service result | 保險服務結果 | ird_fs:InsuranceServiceResult
Insurance service result [abstract] | 保險服務結果 [abstract] | ird_fs:InsuranceServiceResultAbstract
Intangible asset fair value used as deemed cost | 以公平價值衡量的無形資產用作推定成本 | ird_fs:IntangibleAssetFairValueUsedAsDeemedCost
Intangible assets acquired by way of government grant | 通過政府補助的方式，購入的無形資產 | ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrant
Intangible assets acquired by way of government grant, fair value initially recognised | 通過政府補助的方式取得的無形資產，其公平價值進行初始確認 | ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
Intangible assets and goodwill | 無形資產和商譽 | ird_fs:IntangibleAssetsAndGoodwill
Intangible assets and goodwill [abstract] | 無形資產和商譽 [abstract] | ird_fs:IntangibleAssetsAndGoodwillAbstract
Intangible assets material to entity | 對實體很重要的無形資產 | ird_fs:IntangibleAssetsMaterialToEntity
Intangible assets material to entity [axis] | 對實體很重要的無形資產 [axis] | ird_fs:IntangibleAssetsMaterialToEntityAxis
Intangible assets material to entity [member] | 對實體很重要的無形資產 [member] | ird_fs:IntangibleAssetsMaterialToEntityMember
Intangible assets other than goodwill | 商譽以外的無形資產 | ird_fs:IntangibleAssetsOtherThanGoodwill
Intangible assets other than goodwill [abstract] | 商譽以外的無形資產 [abstract] | ird_fs:IntangibleAssetsOtherThanGoodwillAbstract
Intangible assets other than goodwill [member] | 商譽以外的無形資產 [member] | ird_fs:IntangibleAssetsOtherThanGoodwillMember
Intangible assets other than goodwill, revaluation surplus | 商譽以外的無形資產，重估盈餘 | ird_fs:IntangibleAssetsOtherThanGoodwillRevaluationSurplus
Intangible assets other than goodwill, revalued assets | 商譽以外的無形資產，重估資產 | ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets
Intangible assets other than goodwill, revalued assets, at cost | 商譽以外的無形資產，重估資產，以成本衡量 | ird_fs:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
Intangible assets pledged as security for liabilities | 用於抵押負債的無形資產 | ird_fs:IntangibleAssetsPledgedAsSecurityForLiabilities
Intangible assets under development | 正在開發的無形資產 | ird_fs:IntangibleAssetsUnderDevelopment
Intangible assets under development [member] | 正在開發的無形資產 [member] | ird_fs:IntangibleAssetsUnderDevelopmentMember
Intangible assets whose title is restricted | 擁有權被限制的無形資產 | ird_fs:IntangibleAssetsWhoseTitleIsRestricted
Intangible assets with indefinite useful life | 具無限可用年限的無形資產 | ird_fs:IntangibleAssetsWithIndefiniteUsefulLife
Intangible assets with indefinite useful life [axis] | 具無限可用年限的無形資產 [axis] | ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis
Intangible assets with indefinite useful life [member] | 具無限可用年限的無形資產 [member] | ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeMember
Intangible exploration and evaluation assets | 無形勘探及評估資產 | ird_fs:IntangibleExplorationAndEvaluationAssets
Intangible exploration and evaluation assets [member] | 無形勘探及評估資產 [member] | ird_fs:IntangibleExplorationAndEvaluationAssetsMember
Interest costs [abstract] | 利息費用 [abstract] | ird_fs:InterestCostsAbstract
Interest costs capitalised | 資本化利息費用 | ird_fs:InterestCostsCapitalised
Interest costs incurred | 利息費用支出 | ird_fs:InterestCostsIncurred
Interest expense | 利息費用 | ird_fs:InterestExpense
Interest expense (income), defined benefit plans | 利息支出（收入），界定利益計劃 | ird_fs_localised:InterestExpenseIncomeDefinedBenefitPlans
Interest expense (income), defined benefit plans [abstract] | 利息支出（收入），界定利益計劃 [abstract] | ird_fs_localised:InterestExpenseIncomeDefinedBenefitPlansAbstract
Interest expense for financial liabilities not at fair value through profit or loss | 非經損益以公平價值衡量的金融資產所產生的利息支出 | ird_fs:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Interest expense on bank loans and overdrafts | 銀行貸款及透支的利息費用 | ird_fs:InterestExpenseOnBankLoansAndOverdrafts
Interest expense on bonds | 債券利息費用 | ird_fs:InterestExpenseOnBonds
Interest expense on borrowings | 借款利息費用 | ird_fs:InterestExpenseOnBorrowings
Interest expense on debt instruments issued | 已發行的債務工具的利息費用 | ird_fs:InterestExpenseOnDebtInstrumentsIssued
Interest expense on deposits from banks | 銀行存款的利息費用 | ird_fs:InterestExpenseOnDepositsFromBanks
Interest expense on deposits from customers | 客戶存款的利息費用 | ird_fs:InterestExpenseOnDepositsFromCustomers
Interest expense on financial liabilities designated at fair value through profit or loss | 指定經損益以公平價值衡量的金融負債的利息費用 | ird_fs:InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss
Interest expense on financial liabilities held for trading | 為交易而持有的金融負債的利息費用 | ird_fs:InterestExpenseOnFinancialLiabilitiesHeldForTrading
Interest expense on lease liabilities | 租賃負債的利息支出 | ird_fs:InterestExpenseOnLeaseLiabilities
Interest expense on other financial liabilities | 其他金融負債的利息費用 | ird_fs:InterestExpenseOnOtherFinancialLiabilities
Interest expense on repurchase agreements and cash collateral on securities lent | 回購協定和現金抵押的借用證券的利息費用 | ird_fs:InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
Interest expense, defined benefit plans | 利息支出，界定利益計劃 | ird_fs_localised:InterestExpenseDefinedBenefitPlans
Interest income | 利息收入 | ird_fs:RevenueFromInterest
Interest income (expense) | 利息收入（費用） | ird_fs:InterestRevenueExpense
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] | 非經損益以公平價值衡量的金融資產或金融負債所產生的利息收入和利息支出 [abstract] | ird_fs:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
Interest income for financial assets not at fair value through profit or loss | 非經損益以公平價值衡量的金融資產所產生的利息收入 | ird_fs:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
Interest income on available-for-sale financial assets | 可供出售金融資產的利息收入 | ird_fs:InterestIncomeOnAvailableforsaleFinancialAssets
Interest income on cash and cash equivalents | 現金及現金等價物的利息收入 | ird_fs:InterestIncomeOnCashAndCashEquivalents
Interest income on debt instruments held | 持有的債務工具的利息收入 | ird_fs:InterestIncomeOnDebtInstrumentsHeld
Interest income on deposits | 存款利息收入 | ird_fs:InterestIncomeOnDeposits
Interest income on financial assets designated at fair value through profit or loss | 經損益以公平價值衡量的金融資產利息收入 | ird_fs:InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
Interest income on financial assets held for trading | 為交易而持有的金融資產的利息收入 | ird_fs:InterestIncomeOnFinancialAssetsHeldForTrading
Interest income on held-to-maturity investments | 持有至到期投資的利息收入 | ird_fs:InterestIncomeOnHeldtomaturityInvestments
Interest income on impaired financial assets accrued | 減值金融資產應計的利息收入 | ird_fs:InterestIncomeOnImpairedFinancialAssetsAccrued
Interest income on impaired financial assets accrued [abstract] | 減值金融資產應計的利息收入 [abstract] | ird_fs:InterestIncomeOnImpairedFinancialAssetsAccruedAbstract
Interest income on loans and advances to banks | 銀行貸款和墊款的利息收入 | ird_fs:InterestIncomeOnLoansAndAdvancesToBanks
Interest income on loans and advances to customers | 客戶貸款和墊款的利息收入 | ird_fs:InterestIncomeOnLoansAndAdvancesToCustomers
Interest income on loans and receivables | 貸款及應收帳款的利息收入 | ird_fs:InterestIncomeOnLoansAndReceivables
Interest income on other financial assets | 其他金融資產的利息收入 | ird_fs:InterestIncomeOnOtherFinancialAssets
Interest income on reverse repurchase agreements and cash collateral on securities borrowed | 逆回購協議和現金抵押的借用證券的利息收入 | ird_fs:InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
Interest income, defined benefit plans | 利息收入，界定利益計劃 | ird_fs_localised:InterestIncomeDefinedBenefitPlans
Interest paid on deposit liabilities, classified as operating activities | 存款負債已付利息，歸類為營業活動 | ird_fs:InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities
Interest paid, classified as financing activities | 已付利息，歸類為融資活動 | ird_fs:InterestPaidClassifiedAsFinancingActivities
Interest paid, classified as investing activities | 已付利息，歸類為投資活動 | ird_fs:InterestPaidClassifiedAsInvestingActivities
Interest paid, classified as operating activities | 已付利息，歸類為營業活動 | ird_fs:InterestPaidClassifiedAsOperatingActivities
Interest payable | 利息應付款 | ird_fs:InterestPayable
Interest rate benchmarks [axis] | 利率基準 [axis] | ird_fs_localised:InterestRateBenchmarksAxis
Interest rate benchmarks [member] | 利率基準 [member] | ird_fs_localised:InterestRateBenchmarksMember
Interest rate risk [member] | 利率風險 [member] | ird_fs:InterestRateRiskMember
Interest rate swap contract [member] | 利率掉期合同 [member] | ird_fs:InterestRateSwapContractMember
Interest rate, measurement input [member] | 利率，衡量輸入 [member] | ird_fs:InterestRateMeasurementInputMember
Interest receivable | 應收利息 | ird_fs:InterestReceivable
Interest received from debt instruments held, classified as operating activities | 持有的債務工具已收利息，歸類為營業活動 | ird_fs:InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities
Interest received from loans and advances, classified as operating activities | 貸款和墊款已收利息，歸類為營業活動 | ird_fs:InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities
Interest received, classified as investing activities | 已收利息，歸類為投資活動 | ird_fs:InterestReceivedClassifiedAsInvestingActivities
Interest received, classified as operating activities | 已收利息，歸類為營業活動 | ird_fs:InterestReceivedClassifiedAsOperatingActivities
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融資產重新分類的金融資產確認的利息收入（費用） | ird_fs:InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of HKFRS 9 | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融負債重新分類的金融負債確認的利息收入（費用） | ird_fs:InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9
Interest revenue calculated using effective interest method | 利息收入按實際利息法計算 | ird_fs:InterestRevenueCalculatedUsingEffectiveInterestMethod
Interest revenue for financial assets measured at amortised cost | 以攤銷成本衡量的金融資產的利息收入 | ird_fs:InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost
Interest revenue for financial assets measured at fair value through other comprehensive income | 以公平價值衡量計入其他綜合收益的金融資產的利息收入 | ird_fs:InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | 從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別的資產所確認的利息收入 | ird_fs:InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost
Internal credit grades [axis] | 內部信貸評級 [axis] | ird_fs:InternalCreditGradesAxis
Internal credit grades [member] | 內部信貸評級 [member] | ird_fs:EntitysTotalForInternalCreditGradesMember
Internally generated [member] | 內部產生的 [member] | ird_fs:InternallyGeneratedMember
Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested | 交易方獲得現金或其他資產的權利的以股份為基礎的支付交易負債的內在價值 | ird_fs:IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011
Inventories | 存貨 | ird_fs:InventoriesTotal
Inventories pledged as security for liabilities | 用於抵押負債的存貨 | ird_fs:InventoriesPledgedAsSecurityForLiabilities
Inventories, at fair value less costs to sell | 存貨，按公平價值減去銷售成本 | ird_fs:InventoriesAtFairValueLessCostsToSell
Inventories, at net realisable value | 存貨，按淨可變現價值 | ird_fs:InventoriesAtNetRealisableValue
Inventory recognised as of acquisition date | 在收購日確認存貨 | ird_fs:InventoryRecognisedAsOfAcquisitionDate
Inventory write-down | 存貨減記 | ird_fs:InventoryWritedown2011
Investment contracts liabilities | 投資合同負債 | ird_fs:InvestmentContractsLiabilities
Investment funds [member] | 投資基金 [member] | ird_fs:InvestmentFundsMember
Investment funds, amount contributed to fair value of plan assets | 投資基金，計入計劃資產的公平價值金額 | ird_fs:InvestmentFundsAmountContributedToFairValueOfPlanAssets
Investment funds, percentage contributed to fair value of plan assets | 投資基金，計入計劃資產的公平價值百分比 | ird_fs_localised:InvestmentFundsPercentageContributedToFairValueOfPlanAssets
Investment income | 投資收益 | ird_fs:InvestmentIncome
Investment property | 投資物業 | ird_fs:InvestmentProperty
Investment property [abstract] | 投資物業 [abstract] | ird_fs:InvestmentPropertyAbstract
Investment property [member] | 投資物業 [member] | ird_fs:InvestmentPropertyMember
Investment property carried at cost or in accordance with HKFRS 16 within fair value model, at time of sale | 以成本或公平價值模式下根據香港財務報告準則第16號衡量的投資物業，在出售時 | ird_fs:InvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModelAtTimeOfSale
Investment property completed | 完成的投資物業 | ird_fs:InvestmentPropertyCompleted
Investment property completed [member] | 已竣工的投資物業 [member] | ird_fs:InvestmentPropertyCompletedMember
Investment property fair value used as deemed cost | 以公平價值衡量的投資性房地產用作推定成本 | ird_fs:InvestmentPropertyFairValueUsedAsDeemedCost
Investment property under construction or development | 正在建設或開發的投資物業 | ird_fs:InvestmentPropertyUnderConstructionOrDevelopment
Investment property under construction or development [member] | 在建或開發中的投資物業 [member] | ird_fs:InvestmentPropertyUnderConstructionOrDevelopmentMember
Investments accounted for using equity method | 採用權益法入帳的投資 | ird_fs:InvestmentAccountedForUsingEquityMethod
Investments accounted for using equity method [abstract] | 採用權益法入帳的投資 [abstract] | ird_fs:InvestmentsAccountedForUsingEquityMethodAbstract
Investments accounted for using equity method [member] | 採用權益法入帳的投資 [member] | ird_fs:InvestmentsAccountedForUsingEquityMethodMember
Investments for risk of policyholders | 投資對投保人的風險 | ird_fs:InvestmentsForRiskOfPolicyholders
Investments in associates accounted for using equity method | 採用權益法的聯營公司投資 | ird_fs:InvestmentsInAssociatesAccountedForUsingEquityMethod
Investments in associates reported in separate financial statements | 在獨立財務報表中對聯營公司的投資 | ird_fs:InvestmentsInAssociates
Investments in equity instruments designated at fair value through other comprehensive income | 指定經其他綜合收益以公平價值衡量的權益工具投資 | ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Investments in equity instruments designated at fair value through other comprehensive income [axis] | 指定經其他綜合收益以公平價值衡量的權益工具投資 [axis] | ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
Investments in equity instruments designated at fair value through other comprehensive income [member] | 指定經其他綜合收益以公平價值特指的權益工具投資 [member] | ird_fs:InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain
Investments in equity instruments measured at fair value through other comprehensive income [member] | 指定經其他綜合收益以公平價值衡量的權益工具投資 [member] | ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
Investments in joint ventures accounted for using equity method | 採用權益法的合營公司投資 | ird_fs:InvestmentsInJointVenturesAccountedForUsingEquityMethod
Investments in joint ventures reported in separate financial statements | 在獨立財務報表中對合營公司的投資 | ird_fs:InvestmentsInJointVentures
Investments in subsidiaries reported in separate financial statements | 在獨立財務報表中對附屬公司的投資 | ird_fs:InvestmentsInSubsidiaries
Investments in subsidiaries, joint ventures and associates reported in separate financial statements | 在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資 | ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract] | 在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資 [abstract] | ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract
Investments other than investments accounted for using equity method | 除採用權益法入帳外的投資 | ird_fs:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 與業務合併中資產收購和負債承擔分開確認的交易相關發行成本不確認為開支金額 | ird_fs:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Issue of convertible instruments | 發行可轉換工具 | ird_fs:IssueOfConvertibleInstruments
Issue of equity | 發行權益 | ird_fs:IssueOfEquity
Issued capital | 已發行股本 | ird_fs:IssuedCapital
Issued capital [abstract] | 已發行股本 [abstract] | ird_fs_localised:IssuedCapitalAbstract
Issued capital [member] | 已發行股本 [member] | ird_fs:IssuedCapitalMember
Issued capital, ordinary shares | 已發行股本，普通股 | ird_fs_localised:IssuedCapitalOrdinaryShares
Issued capital, preference shares | 已發行股本，優先股 | ird_fs_localised:IssuedCapitalPreferenceShares
Issues, fair value measurement, assets | 發出公平價值衡量的資產 | ird_fs:IssuesFairValueMeasurementAssets
Issues, fair value measurement, entity's own equity instruments | 發出公平價值衡量的實體自有權益工具 | ird_fs:IssuesFairValueMeasurementEntitysOwnEquityInstruments
Issues, fair value measurement, liabilities | 發出公平價值衡量的負債 | ird_fs:IssuesFairValueMeasurementLiabilities
Items for presentation of regulatory deferral accounts [abstract] | 監管遞延帳戶的列報項目 [abstract] | ird_fs:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract
Items in course of collection from other banks | 從其他銀行收集的物品 | ird_fs:ItemsInCourseOfCollectionFromOtherBanks
Items in course of transmission to other banks | 向其他銀行傳輸中的物品 | ird_fs:ItemsInCourseOfTransmissionToOtherBanks
Items of contingent liabilities [axis] | 或有負債的項目 [axis] | ird_fs:ItemsOfContingentLiabilitiesAxis
Items of contingent liabilities [member] | 或有負債的項目 [member] | ird_fs:ItemsOfContingentLiabilitiesMember
Joint operations [axis] | 聯合營運 [axis] | ird_fs:JointOperationsAxis
Joint operations [member] | 聯合營運 [member] | ird_fs:EntitysTotalForJointOperationsMember
Joint ventures [axis] | 合營公司 [axis] | ird_fs:JointVenturesAxis
Joint ventures [member] | 合營公司 [member] | ird_fs:EntitysTotalForJointVenturesMember
Joint ventures where entity is venturer [member] | 合營公司，其中實體是合營者 [member] | ird_fs:JointVenturesWhereEntityIsVenturerMember
Key management personnel compensation | 關鍵管理人員薪酬 | ird_fs:KeyManagementPersonnelCompensation
Key management personnel compensation, other long-term employee benefits | 關鍵管理人員薪酬，其他長期僱員福利 | ird_fs:KeyManagementPersonnelCompensationOtherLongtermBenefits
Key management personnel compensation, post-employment benefits | 關鍵管理人員薪酬，離職後福利 | ird_fs:KeyManagementPersonnelCompensationPostemploymentBenefits
Key management personnel compensation, share-based payment | 關鍵管理人員薪酬，以股份為基礎的支付 | ird_fs:KeyManagementPersonnelCompensationSharebasedPayment
Key management personnel compensation, short-term employee benefits | 關鍵管理人員薪酬，短期僱員福利 | ird_fs:KeyManagementPersonnelCompensationShorttermEmployeeBenefits
Key management personnel compensation, termination benefits | 關鍵管理人員薪酬，離職補償 | ird_fs:KeyManagementPersonnelCompensationTerminationBenefits
Key management personnel of entity or parent [member] | 實體或母公司的關鍵管理人員 [member] | ird_fs:KeyManagementPersonnelOfEntityOrParentMember
LTE licences [member] | LTE許可證 [member] | ird_fs:LTELicencesMember
Lack of Exchangeability [member] | 缺乏可兑換性 [member] | ird_fs:LackOfExchangeabilityMember
Land | 土地 | ird_fs:Land
Land [member] | 土地 [member] | ird_fs:LandMember
Land and buildings | 土地和建築物 | ird_fs:LandAndBuildings
Land and buildings [abstract] | 土地及建築物 [abstract] | ird_fs:LandAndBuildingsAbstract
Land and buildings [member] | 土地及建築物 [member] | ird_fs:LandAndBuildingsMember
Later than fifteen years and not later than twenty years [member] | 超過十五年不超過二十年 [member] | ird_fs:LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
Later than five years [member] | 超過五年 [member] | ird_fs:LaterThanFiveYearsMember
Later than five years and not later than seven years [member] | 超過五年不超過七年 [member] | ird_fs:LaterThanFiveYearsAndNotLaterThanSevenYearsMember
Later than five years and not later than ten years [member] | 超過五年不超過十年 [member] | ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember
Later than four months [member] | 超過四個月 [member] | ird_fs:LaterThanFourMonthsMember
Later than four years and not later than five years [member] | 超過四年不超過五年 [member] | ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember
Later than one month and not later than six months [member] | 超過一個月不超過六個月 [member] | ird_fs:LaterThanOneMonthAndNotLaterThanSixMonthsMember
Later than one month and not later than three months [member] | 超過一個月不超過三個月 [member] | ird_fs:LaterThanOneMonthAndNotLaterThanThreeMonthsMember
Later than one month and not later than two months [member] | 超過一個月不超過兩個月 [member] | ird_fs:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
Later than one year [member] | 超過一年 [member] | ird_fs:LaterThanOneYearMember
Later than one year and not later than five years [member] | 一年以上，五年以內 [member] | ird_fs:LaterThanOneYearAndNotLaterThanFiveYearsMember
Later than one year and not later than three years [member] | 超過一年不超過三年 [member] | ird_fs:LaterThanOneYearAndNotLaterThanThreeYearsMember
Later than one year and not later than two years [member] | 超過一年不超過兩年 [member] | ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember
Later than seven years and not later than ten years [member] | 超過七年不超過十年 [member] | ird_fs:LaterThanSevenYearsAndNotLaterThanTenYearsMember
Later than six months [member] | 超過六個月 [member] | ird_fs:LaterThanSixMonthsMember
Later than six months and not later than one year [member] | 超過六個月不超過一年 [member] | ird_fs:LaterThanSixMonthsAndNotLaterThanOneYearMember
Later than ten years [member] | 超過十年 [member] | ird_fs:LaterThanTenYearsMember
Later than ten years and not later than fifteen years [member] | 超過十年不超過十五年 [member] | ird_fs:LaterThanTenYearsAndNotLaterThanFifteenYearsMember
Later than three months [member] | 超過三個月 [member] | ird_fs:LaterThanThreeMonthsMember
Later than three months and not later than four months [member] | 超過三個月不超過四個月 [member] | ird_fs:LaterThanThreeMonthsAndNotLaterThanFourMonthsMember
Later than three months and not later than one year [member] | 超過三個月不超過一年 [member] | ird_fs:LaterThanThreeMonthsAndNotLaterThanOneYearMember
Later than three months and not later than six months [member] | 超過三個月不超過六個月 [member] | ird_fs:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
Later than three years [member] | 超過三年 [member] | ird_fs:LaterThanThreeYearsMember
Later than three years and not later than five years [member] | 超過三年不超過五年 [member] | ird_fs:LaterThanThreeYearsAndNotLaterThanFiveYearsMember
Later than three years and not later than four years [member] | 超過三年不超過四年 [member] | ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember
Later than twenty years and not later than twenty-five years [member] | 超過二十年不超過二十五年 [member] | ird_fs:LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
Later than two months and not later than three months [member] | 超過兩個月不超過三個月 [member] | ird_fs:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
Later than two years and not later than five years [member] | 超過兩年不超過五年 [member] | ird_fs:LaterThanTwoYearsAndNotLaterThanFiveYearsMember
Later than two years and not later than three years [member] | 超過兩年不超過三年 [member] | ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
Lease Liability in a Sale and Leaseback [member] | 售後回租的租賃負債 [member] | ird_fs_localised:LeaseLiabilityInASaleAndLeasebackMember
Lease commitments for short-term leases for which recognition exemption has been used | 已使用豁免確認的短期租賃的租賃承諾 | ird_fs:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
Lease liabilities | 租賃負債 | ird_fs:LeaseLiabilities
Lease liabilities [abstract] | 租賃負債 [abstract] | ird_fs:LeaseLiabilitiesAbstract
Lease liabilities [member] | 租賃負債 [member] | ird_fs:LeaseLiabilitiesMember
Lease receivables [member] | 租賃應收帳款 [member] | ird_fs:LeaseReceivablesMember
Leasehold improvements [member] | 租賃改進 [member] | ird_fs:LeaseholdImprovementsMember
Leases as lessee, related party transactions | 租賃作為承租人，關聯方交易 | ird_fs:LeasesAsLesseeRelatedPartyTransactions
Leases as lessor, related party transactions | 租賃作為出租人，關聯方交易 | ird_fs:LeasesAsLessorRelatedPartyTransactions
Legal form of entity | 實體的法定形式 | ird_fs:LegalFormOfEntity
Legal proceedings contingent liability [member] | 法律訴訟或有負債 [member] | ird_fs:LegalProceedingsContingentLiabilityMember
Legal proceedings provision | 法律訴訟準備 | ird_fs:LegalProceedingsProvision
Legal proceedings provision [abstract] | 法律訴訟準備 [abstract] | ird_fs:LegalProceedingsProvisionAbstract
Legal proceedings provision [member] | 法律程序準備 [member] | ird_fs:LegalProceedingsProvisionMember
Length of life of limited life entity | 有限生命實體的年期 | ird_fs:LengthOfLifeOfLimitedLifeEntity
Level 1 of fair value hierarchy [member] | 公平價值層級的級別一 [member] | ird_fs:Level1OfFairValueHierarchyMember
Level 2 and 3 of fair value hierarchy [member] | 公平價值層級的級別二和三 [member] | ird_fs:Level2And3OfFairValueHierarchyMember
Level 2 of fair value hierarchy [member] | 公平價值層級的級別二 [member] | ird_fs:Level2OfFairValueHierarchyMember
Level 3 of fair value hierarchy [member] | 公平價值層級的級別三 [member] | ird_fs:Level3OfFairValueHierarchyMember
Level of participation of entity compared with other participating entities | 與其他參與實體相比，實體的參與程度 | ird_fs:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
Level of price index | 價格指數水平 | ird_fs:LevelOfPriceIndex
Level of rounding used in financial statements | 財務報表中數值簡化的程度 | ird_fs:LevelOfRoundingUsedInFinancialStatements
Levels of fair value hierarchy [axis] | 公平價值層級 [axis] | ird_fs:LevelsOfFairValueHierarchyAxis
Levels of fair value hierarchy [member] | 公平價值層級的級別 [member] | ird_fs:AllLevelsOfFairValueHierarchyMember
Liabilities | 負債 | ird_fs:Liabilities
Liabilities [abstract] | 負債 [abstract] | ird_fs:LiabilitiesAbstract
Liabilities arising from exploration for and evaluation of mineral resources | 從勘探和評估礦產資源而產生的負債 | ird_fs:LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources
Liabilities arising from financing activities | 融資活動產生的負債 | ird_fs:LiabilitiesArisingFromFinancingActivities
Liabilities arising from financing activities [axis] | 融資活動產生的負債 [axis] | ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
Liabilities arising from financing activities [member] | 融資活動產生的負債 [member] | ird_fs:LiabilitiesArisingFromFinancingActivitiesMember
Liabilities for incurred claims [member] | 已發生索賠的負債 [member] | ird_fs:LiabilitiesForIncurredClaimsMember
Liabilities for incurred claims that arise from contracts within scope of HKFRS 17 | 香港財務報告準則第17號範圍內合同產生的已發生索賠的負債 | ird_fs:LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Liabilities from share-based payment transactions | 以股份為基礎的支付交易產生的負債 | ird_fs:LiabilitiesFromSharebasedPaymentTransactions2011
Liabilities in subsidiary or businesses acquired or disposed | 在收購或出售附屬公司或企業的負債 | ird_fs:LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013
Liabilities included in disposal groups classified as held for sale | 包括在持有待售處置組的負債 | ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
Liabilities incurred | 產生的負債 | ird_fs:LiabilitiesIncurred
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis] | 以公平價值衡量並經不可分割的第三方信用增強發行的負債 [axis] | ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member] | 以公平價值衡量並經不可分割的第三方信用增強發行的負債 [member] | ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember
Liabilities other than actuarial present value of promised retirement benefits | 承諾退休福利的精算現值以外的負債 | ird_fs:LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits
Liabilities recognised in entity's financial statements in relation to structured entities | 在實體財務報表中確認與結構性實體相關的負債 | ird_fs:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
Liabilities to which significant restrictions apply | 施以重大限制的負債 | ird_fs:LiabilitiesToWhichSignificantRestrictionsApply
Liabilities with significant risk of material adjustments within next financial year | 下個財政年度有顯著風險導致重大調整的負債 | ird_fs:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Licence fee income | 牌照費收入 | ird_fs:LicenceFeeIncome
Licences [member] | 許可 [member] | ird_fs:LicencesMember
Licences and franchises | 許可證和特許經營權 | ird_fs:LicencesAndFranchises
Licences and franchises [member] | 許可證和特許權 [member] | ird_fs:LicencesAndFranchisesMember
Lifetime expected credit losses [member] | 終身預期信貸損失 [member] | ird_fs:LifetimeExpectedCreditLossesMember
Liquidity risk [member] | 流動性風險 [member] | ird_fs:LiquidityRiskMember
Living animals [member] | 活動物 [member] | ird_fs:LivingAnimalsMember
Loan commitments [member] | 貸款承諾 [member] | ird_fs:LoanCommitmentsMember
Loans acquired in business combination [member] | 在業務合併中取得的貸款 [member] | ird_fs:LoansAcquiredInBusinessCombinationMember
Loans and advances | 貸款和墊款 | ird_fs:LoansAndAdvances
Loans and advances at amortised cost | 以攤銷成本衡量的貸款和墊款 | ird_fs:LoansAndAdvancesAtAmortisedCost
Loans and advances at amortised cost [abstract] | 以攤銷成本衡量的貸款和墊款 [abstract] | ird_fs:LoansAndAdvancesAtAmortisedCostAbstract
Loans and advances at amortised cost, allowance for expected credit losses | 以攤銷成本衡量的貸款和墊款，預期信貸損失準備金 | ird_fs:LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses
Loans and advances at amortised cost, gross carrying amount | 以攤銷成本衡量的貸款和墊款，總帳面金額 | ird_fs:LoansAndAdvancesAtAmortisedCostGrossCarryingAmount
Loans and advances at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的貸款和墊款，分類為持作交易 | ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的貸款和墊款，除了分類為持作交易 | ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Loans and advances measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的貸款和墊款 | ird_fs:LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome
Loans and advances to banks | 銀行貸款和墊款 | ird_fs:LoansAndAdvancesToBanks
Loans and advances to banks at amortised cost | 以攤銷成本衡量的銀行貸款和墊款 | ird_fs:LoansAndAdvancesToBanksAtAmortisedCost
Loans and advances to banks at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的銀行貸款和墊款，分類為持作交易 | ird_fs:LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的銀行貸款和墊款，除了分類為持作交易 | ird_fs:LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Loans and advances to banks measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的銀行貸款和墊款 | ird_fs:LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome
Loans and advances to customers | 客戶貸款和墊款 | ird_fs:LoansAndAdvancesToCustomers
Loans and advances to customers at amortised cost | 以攤銷成本衡量的客戶貸款和墊款 | ird_fs:LoansAndAdvancesToCustomersAtAmortisedCost
Loans and advances to customers at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的客戶貸款和墊款，分類為持作交易 | ird_fs:LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | 強制經損益以公平價值衡量的客戶貸款和墊款，除了分類為持作交易 | ird_fs:LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading
Loans and advances to customers measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的客戶貸款和墊款 | ird_fs:LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome
Loans and advances to other credit institutions | 向其他信用機構提供的貸款和墊款 | ird_fs:LoansAndAdvancesToOtherCreditInstitutions
Loans and receivables | 貸款和應收帳款 | ird_fs:LoansAndReceivables
Loans and receivables, category [member] | 貸款和應收帳款，類別 [member] | ird_fs:LoansAndReceivablesCategoryMember
Loans payable in breach which permitted lender to demand accelerated repayment | 在違約情況下允許貸方要求加速還款的應付貸款 | ird_fs:LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment
Loans payable in default | 違約應付貸款 | ird_fs:LoansPayableInDefault
Loans received | 獲得的貸款 | ird_fs:LoansReceived
Loans to consumers | 客戶貸款 | ird_fs:ConsumerLoans
Loans to consumers [member] | 客戶貸款 [member] | ird_fs:ConsumerLoansMember
Loans to corporate entities | 公司實體貸款 | ird_fs:CorporateLoans
Loans to corporate entities [member] | 公司實體貸款 [member] | ird_fs:CorporateLoansMember
Loans to government | 給政府的貸款 | ird_fs:LoansToGovernment
Loans to government [member] | 給政府的貸款 [member] | ird_fs:LoansToGovernmentMember
Long-term borrowings [member] | 非流動借款 [member] | ird_fs:LongtermBorrowingsMember
Long-term contracts [member] | 長期合同 [member] | ird_fs:LongtermContractsMember
Long-term deposits | 長期存款 | ird_fs:LongtermDeposits
Loss component [member] | 虧損部分 [member] | ird_fs:LossComponentMember
Losses arising from derecognition of financial assets measured at amortised cost | 終止確認以攤銷成本衡量的金融資產的虧損 | ird_fs:LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
Losses incurred in relation to interests in structured entities | 與結構性實體權益相關的虧損 | ird_fs:LossesIncurredInRelationToInterestsInStructuredEntities
Losses on change in fair value of derivatives | 衍生工具的公平價值變動虧損 | ird_fs:LossesOnChangeInFairValueOfDerivatives
Losses on disposals of investment properties | 投資物業的處置虧損 | ird_fs:LossesOnDisposalsOfInvestmentProperties
Losses on disposals of investments | 投資的處置虧損 | ird_fs:LossesOnDisposalsOfInvestments
Losses on disposals of non-current assets | 非流動資產的處置虧損 | ird_fs:LossesOnDisposalsOfNoncurrentAssets
Losses on disposals of property, plant and equipment | 物業、工業裝置及設備的處置虧損 | ird_fs:LossesOnDisposalsOfPropertyPlantAndEquipment
Losses on litigation settlements | 訴訟和解虧損 | ird_fs:LossesOnLitigationSettlements
Machinery | 機器 | ird_fs:Machinery
Machinery [member] | 機器 [member] | ird_fs:MachineryMember
Major business combination [member] | 主要業務合併 [member] | ird_fs:MajorBusinessCombinationMember
Major components of tax expense (income) [abstract] | 税項開支（收入）的主要組成部分 [abstract] | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract
Major customers [axis] | 主要客戶 [axis] | ird_fs:MajorCustomersAxis
Major customers [member] | 主要客戶 [member] | ird_fs:MajorCustomersMember
Major ordinary share transactions [member] | 主要普通股交易 [member] | ird_fs:MajorOrdinaryShareTransactionsMember
Major purchases of assets [member] | 購買主要資產 [member] | ird_fs:MajorPurchasesOfAssetsMember
Management conclusion on true and fair view as consequence of departure | 管理層對偏離結果的真實和公正觀點的結論 | ird_fs:ManagementConclusionOnTrueAndFairViewAsConsequenceOfDeparture
Market approach [member] | 市場方法 [member] | ird_fs:MarketApproachMember
Market comparable companies [member] | 市場可比公司 [member] | ird_fs:MarketComparableCompaniesMember
Market comparable prices [member] | 市場可比價格 [member] | ird_fs:MarketComparablePricesMember
Market risk [member] | 市場風險 [member] | ird_fs:MarketRiskMember
Markets of customers [axis] | 客戶市場 [axis] | ird_fs:MarketsOfCustomersAxis
Markets of customers [member] | 客戶市場 [member] | ird_fs:MarketsOfCustomersMember
Mastheads and publishing titles | 刊頭廣告和出版標題 | ird_fs:MastheadsAndPublishingTitles
Mastheads and publishing titles [member] | 標頭廣告和發佈的標題 [member] | ird_fs:MastheadsAndPublishingTitlesMember
Material income and expense [abstract] | 材料收入和費用 [abstract] | ird_fs:MaterialIncomeAndExpenseAbstract
Material reconciling items [member] | 重大對帳項目 [member] | ird_fs:MaterialReconcilingItemsMember
Matrix pricing [member] | 矩陣定價 [member] | ird_fs:MatrixPricingMember
Mature biological assets [member] | 成熟的生物資產 [member] | ird_fs:MatureBiologicalAssetsMember
Maturity [axis] | 到期 [axis] | ird_fs:MaturityAxis
Maturity [member] | 到期 [member] | ird_fs:AggregatedTimeBandsMember
Maximum exposure to credit risk | 最大信貸風險 | ird_fs:MaximumExposureToCreditRisk
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss | 指定經損益以公平價值衡量的金融資產的最大信貸風險 | ird_fs:MaximumExposureToCreditRiskOfFinancialAssets
Maximum exposure to credit risk of loans or receivables | 貸款或應收帳款的最大信貸風險 | ird_fs:MaximumExposureToCreditRiskOfLoansOrReceivables
Maximum exposure to credit risk that arises from contracts within scope of HKFRS 17 | 香港財務報告準則第17號範圍內合同產生的最大信貸風險 | ird_fs:MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17
Maximum exposure to credit risk, financial instruments to which impairment requirements in HKFRS 9 are not applied | 最大信貸風險，金融工具對未應用香港財務報告準則第9號減值要求 | ird_fs:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
Maximum exposure to loss from continuing involvement | 持續參與的損失最大風險 | ird_fs:MaximumExposureToLossFromContinuingInvolvement
Maximum exposure to loss from interests in structured entities | 遭受來自結構性實體的最大虧損 | ird_fs:MaximumExposureToLossFromInterestsInStructuredEntities
Maximum limit of losses of structured entities which entity is required to absorb before other parties | 實體需要先於其他各方吸收結構性實體虧損的最大限額 | ird_fs:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties
Measurement [axis] | 衡量 [axis] | ird_fs:MeasurementAxis
Measurement [member] | 衡量 [member] | ird_fs:AggregatedMeasurementMember
Measurement bases, property, plant and equipment | 物業、工業裝置及設備的衡量基礎 | ird_fs:MeasurementBasesPropertyPlantAndEquipment
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | 確認對於特定的資產、負債、非控制性權益或對價項目的衡量時期調整 | ird_fs:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Media production expense | 媒體製作費用 | ird_fs:MediaProductionExpense
Merger reserve | 合併儲備 | ird_fs:MergerReserve
Merger reserve [member] | 合併儲備 [member] | ird_fs:MergerReserveMember
Method of assessment of expected credit losses [axis] | 預期信貸損失評估方法 [axis] | ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis
Method of assessment of expected credit losses [member] | 預期信貸損失評估方法 [member] | ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember
Method used to account for investments in associates | 對聯營公司的投資的入帳方法 | ird_fs:MethodUsedToAccountForInvestmentsInAssociates
Method used to account for investments in joint ventures | 對合營公司的投資的入帳方法 | ird_fs:MethodUsedToAccountForInvestmentsInJointVentures
Method used to account for investments in subsidiaries | 對附屬公司的投資的入帳方法 | ird_fs:MethodUsedToAccountForInvestmentsInSubsidiaries
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | 業務合併中與資產收購和負債承擔分開確認的交易確定原有關係結算金額的方法 | ird_fs:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Methods of generation [axis] | 產生的方法 [axis] | ird_fs:MethodsOfGenerationAxis
Methods of generation [member] | 產生的方法 [member] | ird_fs:MethodsOfGenerationMember
Methods used to measure contracts within scope of HKFRS 17 [axis] | 用於衡量在香港財務報告準則第17號範圍內的合同的方法 [axis] | ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
Methods used to measure contracts within scope of HKFRS 17 [member] | 用於衡量在香港財務報告準則第17號範圍內的合同的方法 [member] | ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Member
Methods used to measure risk | 用來衡量風險方法 | ird_fs:MethodsUsedToMeasureRisk
Mining assets | 礦業資產 | ird_fs:MiningAssets
Mining assets [member] | 礦業資產 [member] | ird_fs:MiningAssetsMember
Mining property [member] | 礦業財產 [member] | ird_fs:MiningPropertyMember
Mining rights [member] | 採礦權 [member] | ird_fs:MiningRightsMember
Miscellaneous assets [abstract] | 其他資產 [abstract] | ird_fs:MiscellaneousAssetsAbstract
Miscellaneous components of equity [abstract] | 權益的其他雜項部分 [abstract] | ird_fs:MiscellaneousComponentsOfEquityAbstract
Miscellaneous current assets [abstract] | 其他流動資產 [abstract] | ird_fs:MiscellaneousCurrentAssetsAbstract
Miscellaneous current liabilities [abstract] | 其他流動負債 [abstract] | ird_fs:MiscellaneousCurrentLiabilitiesAbstract
Miscellaneous equity [abstract] | 其他權益 [abstract] | ird_fs:MiscellaneousEquityAbstract
Miscellaneous liabilities [abstract] | 其他負債 [abstract] | ird_fs:MiscellaneousLiabilitiesAbstract
Miscellaneous non-current assets [abstract] | 非流動資產雜項 [abstract] | ird_fs:MiscellaneousNoncurrentAssetsAbstract
Miscellaneous non-current liabilities [abstract] | 其他非流動負債 [abstract] | ird_fs:MiscellaneousNoncurrentLiabilitiesAbstract
Miscellaneous other comprehensive income [abstract] | 其他綜合雜項收益 [abstract] | ird_fs:MiscellaneousOtherComprehensiveIncomeAbstract
Miscellaneous other operating expense | 其他營運雜項費用 | ird_fs:MiscellaneousOtherOperatingExpense
Miscellaneous other operating income | 其他營運雜項收入 | ird_fs:MiscellaneousOtherOperatingIncome
Miscellaneous other provisions | 其他雜項準備 | ird_fs:MiscellaneousOtherProvisions
Miscellaneous other provisions [abstract] | 其他雜項準備 [abstract] | ird_fs:MiscellaneousOtherProvisionsAbstract
Miscellaneous other provisions [member] | 其他雜項的準備 [member] | ird_fs:MiscellaneousOtherProvisionsMember
Miscellaneous other reserves [member] | 其他雜項儲備 [member] | ird_fs:MiscellaneousOtherReservesMember
Miscellaneous time bands [abstract] | 雜時間段 [abstract] | ird_fs:MiscellaneousTimeBandsAbstract
Mortgage loans | 按揭貸款 | ird_fs:MortgageLoans
Mortgages [member] | 按揭 [member] | ird_fs:MortgagesMember
Motor vehicles | 汽車 | ird_fs:MotorVehicles
Motor vehicles [member] | 汽車 [member] | ird_fs:MotorVehiclesMember
Multi-employer defined benefit plans [member] | 多僱主界定利益計劃 [member] | ird_fs:MultiemployerDefinedBenefitPlansMember
Multi-period excess earnings method [member] | 多期超額收入方法 [member] | ird_fs:MultiperiodExcessEarningsMethodMember
Name of acquiree | 被收購方的名稱 | ird_fs:NameOfAcquiree
Name of associate | 聯營公司的名稱 | ird_fs:NameOfAssociate
Name of entity whose consolidated financial statements have been produced for public use | 其合併財務報表已編制供公衆使用的實體名稱 | ird_fs:NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
Name of government and nature of relationship with government | 政府名稱及與政府關係的性質 | ird_fs:NameOfGovernmentAndNatureOfRelationshipWithGovernment
Name of joint operation | 聯合營運的名稱 | ird_fs:NameOfJointOperation
Name of joint venture | 合營公司的名稱 | ird_fs:NameOfJointVenture
Name of most senior parent entity producing publicly available financial statements | 製作公開可得財務報表的最高層級母公司的名稱 | ird_fs:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
Name of parent entity | 實體母公司的名稱 | ird_fs:NameOfParentEntity
Name of reporting entity or other means of identification | 報告實體名稱或其他識別 | ird_fs:NameOfReportingEntityOrOtherMeansOfIdentification
Name of subsidiary | 附屬公司名稱 | ird_fs:NameOfSubsidiary
Name of ultimate parent of group | 集團最終母公司的名稱 | ird_fs:NameOfUltimateParentOfGroup
Names of employers and employee groups covered | 涵蓋的僱主和僱員團體的名稱 | ird_fs:NamesOfEmployersAndEmployeeGroupsCovered
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged | 支付浮動（收取固定）利率掉期所交換的淨現金流量 | ird_fs:NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged
Net asset value [member] | 資產淨值法 [member] | ird_fs:NetAssetValueMember
Net assets (liabilities) [abstract] | 淨資產（負債） [abstract] | ird_fs:NetAssetsLiabilitiesAbstract
Net current assets (liabilities) [abstract] | 淨流動資產（負債） [abstract] | ird_fs:NetCurrentAssetsLiabilitiesAbstract
Net debt | 淨債務 | ird_fs:NetDebt
Net deferred tax assets | 遞延税項資產淨值 | ird_fs:NetDeferredTaxAssets
Net deferred tax assets and liabilities [abstract] | 淨遞延税項資產和負債 [abstract] | ird_fs:NetDeferredTaxAssetsAndLiabilitiesAbstract
Net deferred tax liabilities | 淨遞延税項負債 | ird_fs:NetDeferredTaxLiabilities
Net defined benefit asset | 淨界定利益資產 | ird_fs:RecognisedAssetsDefinedBenefitPlan
Net defined benefit liability | 淨界定利益負債 | ird_fs:RecognisedLiabilitiesDefinedBenefitPlan
Net defined benefit liability (asset) | 淨界定利益負債（資產） | ird_fs:LiabilityAssetOfDefinedBenefitPlans
Net defined benefit liability (asset) [axis] | 淨界定利益負債（資產） [axis] | ird_fs:NetDefinedBenefitLiabilityAssetAxis
Net defined benefit liability (asset) [member] | 淨界定利益負債（資產） [member] | ird_fs:NetDefinedBenefitLiabilityAssetMember
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融資產 | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | 受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融資產 [abstract] | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 財務狀況表中受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融資產 | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | 財務狀況表中受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融資產 [abstract] | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融負債 | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | 受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融負債 [abstract] | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 財務狀況表中受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融負債 | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | 在財務狀況表中，受可對銷、可強制執行淨額計算安排或類似協議所規限的淨金融負債 [abstract] | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
Net foreign exchange gain | 外匯淨收益 | ird_fs:NetForeignExchangeGain
Net foreign exchange loss | 外匯淨虧損 | ird_fs:NetForeignExchangeLoss
Net investment in finance lease | 融資租賃投資淨額 | ird_fs:NetInvestmentInFinanceLease
Net liabilities or assets for remaining coverage excluding loss component [member] | 不含虧損部份的剩餘保障的淨負債或資產 [member] | ird_fs:NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss | 在監管遞延帳戶所產生的遞延税項淨變動結餘相關的盈利或虧損 | ird_fs:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
Net movement in other regulatory deferral account balances related to profit or loss | 與損益相關的其他監管遞延帳戶餘額的淨變動 | ird_fs:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
Net movement in regulatory deferral account balances related to other comprehensive income [abstract] | 與其他綜合收益相關的監管遞延帳戶餘額的淨變動 [abstract] | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract
Net movement in regulatory deferral account balances related to profit or loss | 與損益相關的監管遞延帳戶餘額的淨變動 | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
Net movement in regulatory deferral account balances related to profit or loss [abstract] | 與損益相關的監管遞延帳戶餘額的淨變動 [abstract] | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | 與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動 | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] | 與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動 [abstract] | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation | 與已終止業務直接相關的損益相關的監管遞延帳戶餘額的淨變動 | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests | 與損益相關的監管遞延帳戶餘額的淨變動，歸屬於非控制性權益 | ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests
Network infrastructure [member] | 網路基礎設施 [member] | ird_fs:NetworkInfrastructureMember
New HKFRSs [axis] | 新的香港財務報告準則 [axis] | ird_fs:NewHKFRSsAxis
New HKFRSs [member] | 新的香港財務報告準則 [member] | ird_fs:NewHKFRSsMember
New liabilities, contingent liabilities recognised in business combination | 新增的負債，確認在業務合併中的或有負債 | ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
New provisions, other provisions | 新準備，其他準備 | ird_fs:NewProvisionsOtherProvisions
Nine years before reporting year [member] | 報告年度的前九年 [member] | ird_fs:NineYearsBeforeReportingYearMember
Nominal amount of hedging instrument | 對沖工具的名義金額 | ird_fs:NominalAmountOfHedgingInstrument
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied | 應用利率基準改革修訂的對沖關係中對沖工具的名義金額 | ird_fs_localised:NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk | 由於信用衍生工具用於管理信貸風險，終止經損益以公平價值衡量的金融工具名義或本金額 | ird_fs:NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Non-adjusting events after reporting period [axis] | 報告期後非調整事件 [axis] | ird_fs:NonadjustingEventsAfterReportingPeriodAxis
Non-adjusting events after reporting period [member] | 報告期後非調整事件 [member] | ird_fs:NonadjustingEventsMember
Non-cash assets declared for distribution to owners before financial statements authorised for issue | 在財務報表授權發布之前已宣告分給所有者的非現金資產 | ird_fs:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value | 在財務報表授權發布之前已宣告分給所有者的非現金資產，以公平價值衡量 | ird_fs:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 非現金資產抵押的抵押品為受讓方有權利以合同或慣例出售、或再抵押抵押品 | ird_fs:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-cash effect of business combinations, supplier finance arrangements | 業務合併的非現金影響，供應商融資安排 | ird_fs:NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements
Non-cash effect of exchange differences, supplier finance arrangements | 匯兑差異的非現金影響，供應商融資安排 | ird_fs:NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements
Non-controlling interest in acquiree recognised at acquisition date | 在收購日確認的被收購方非控制性權益 | ird_fs:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Non-controlling interests | 非控制性權益 | ird_fs:NoncontrollingInterests
Non-controlling interests [member] | 非控制性權益 [member] | ird_fs:NoncontrollingInterestsMember
Non-current Liabilities with Covenants [member] | 附有契約條款的非流動負債 [member] | ird_fs_localised:NoncurrentLiabilitiesWithCovenantsMember
Non-current accruals and non-current deferred income including non-current contract liabilities | 非流動應計及非流動遞延收入包括非流動合同負債 | ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities
Non-current accruals and non-current deferred income including non-current contract liabilities [abstract] | 非流動應計及非流動遞延收入包括非流動合同負債 [abstract] | ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract
Non-current accrued income including non-current contract assets | 包括非流動合同資產的非流動應計收入 | ird_fs_localised:NoncurrentAccruedIncomeIncludingNoncurrentContractAssets
Non-current accrued income including non-current contract assets [abstract] | 包括非流動合同資產的非流動應計收入 [abstract] | ird_fs_localised:NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract
Non-current accrued income other than non-current contract assets | 非流動合同資產以外的非流動應計收入 | ird_fs_localised:NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time | 已收非流動預付，代表非流動合同負債滿足履約義務的時間點 | ird_fs:NoncurrentAdvances
Non-current assets | 非流動資產 | ird_fs:NoncurrentAssets
Non-current assets [abstract] | 非流動資產 [abstract] | ird_fs:NoncurrentAssetsAbstract
Non-current assets held for sale [member] | 持有待售的非流動資產 [member] | ird_fs:NoncurrentAssetsHeldForSaleMember
Non-current assets or disposal groups classified as held for distribution to owners | 分類為持有用作分派給擁有人的非流動資產或處置組 | ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners
Non-current assets or disposal groups classified as held for sale | 分類為持有待售的非流動資產或處置組 | ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
Non-current assets or disposal groups classified as held for sale [member] | 分類為持有待售的非流動資產或處置組 [member] | ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組 | ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組 [abstract] | ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | 除金融工具、遞延税項資產、離職後福利資產和保險合同下產生的權利以外的非流動資產 | ird_fs:NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
Non-current assets recognised as of acquisition date | 在收購日確認非流動資產 | ird_fs:NoncurrentAssetsRecognisedAsOfAcquisitionDate
Non-current biological assets | 非流動生物資產 | ird_fs:NoncurrentBiologicalAssets
Non-current biological assets [member] | 非流動生物資產 [member] | ird_fs:NoncurrentBiologicalAssetsMember
Non-current contract assets | 非流動合同資產 | ird_fs:NoncurrentContractAssets
Non-current contract liabilities | 非流動合同負債 | ird_fs:NoncurrentContractLiabilities
Non-current contract liabilities [abstract] | 非流動合同負債 [abstract] | ird_fs_localised:NoncurrentContractLiabilitiesAbstract
Non-current contract liabilities for performance obligations satisfied over time | 隨時間滿足履約義務的非流動合同負債 | ird_fs_localised:NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
Non-current debt instruments issued | 發行非流動債務工具 | ird_fs:NoncurrentDebtInstrumentsIssued
Non-current deferred income including non-current contract liabilities | 非流動遞延收入包括非流動合同負債 | ird_fs_localised:NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities
Non-current deferred income including non-current contract liabilities [abstract] | 非流動遞延收入包括非流動合同負債 [abstract] | ird_fs_localised:NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract
Non-current deferred income other than non-current contract liabilities | 非流動合同負債以外的非流動遞延收入 | ird_fs_localised:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities
Non-current deposits from customers | 非流動客戶存款 | ird_fs:NoncurrentDepositsFromCustomers
Non-current derivative financial assets | 非流動衍生金融資產 | ird_fs:NoncurrentDerivativeFinancialAssets
Non-current derivative financial liabilities | 非流動衍生金融負債 | ird_fs:NoncurrentDerivativeFinancialLiabilities
Non-current dividend payables | 非流動的股息應付款 | ird_fs:NoncurrentDividendPayables
Non-current excise tax payables | 非流動消費税應付款 | ird_fs:NoncurrentExciseTaxPayables
Non-current finance lease receivables | 非流動融資租賃應收帳款 | ird_fs:NoncurrentFinanceLeaseReceivables
Non-current financial assets | 非流動金融資產 | ird_fs:NoncurrentFinancialAssets
Non-current financial assets at amortised cost | 以攤銷成本衡量的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsAtAmortisedCost
Non-current financial assets at fair value through other comprehensive income | 經其他綜合收益以公平價值計量的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Non-current financial assets at fair value through other comprehensive income [abstract] | 經其他綜合收益以公平價值計量的非流動金融資產 [abstract] | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Non-current financial assets at fair value through profit or loss | 經損益以公平價值衡量的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Non-current financial assets at fair value through profit or loss [abstract] | 經損益以公平價值衡量的非流動金融資產 [abstract] | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
Non-current financial assets at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的非流動金融資產，分類為持作交易 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | 經損益以公平價值衡量的非流動金融資產，在初始確認時或者隨後指定 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value | 強制經損益以公平價值衡量的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | 經損益以公平價值衡量的非流動金融資產，按重新購回自有權益工具所得豁免衡量 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | 經損益以公平價值衡量的非流動金融資產，按回購本身金融負債所得豁免衡量 | ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
Non-current financial assets available-for-sale | 可供出售的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsAvailableforsale
Non-current financial assets measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的非流動金融資產 | ird_fs:NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Non-current financial liabilities | 非流動金融負債 | ird_fs:NoncurrentFinancialLiabilities
Non-current financial liabilities at amortised cost | 以攤銷成本衡量的非流動金融負債 | ird_fs:NoncurrentFinancialLiabilitiesAtAmortisedCost
Non-current financial liabilities at fair value through profit or loss | 經損益以公平價值衡量的非流動金融負債 | ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Non-current financial liabilities at fair value through profit or loss [abstract] | 經損益以公平價值衡量的非流動性金融負債 [abstract] | ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Non-current financial liabilities at fair value through profit or loss, classified as held for trading | 經損益以公平價值衡量的非流動金融負債，歸類為交易而持有 | ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | 於初始確認或隨後指定經損益以公平價值衡量的非流動金融負債 | ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Non-current government grants | 非流動政府補助 | ird_fs:NoncurrentGovernmentGrants
Non-current held-to-maturity investments | 持有非流動至到期投資 | ird_fs:NoncurrentHeldtomaturityInvestments
Non-current income tax payables | 非流動應交税費 | ird_fs_localised:NoncurrentIncomeTaxPayables
Non-current interest payable | 非流動應付利息 | ird_fs:NoncurrentInterestPayable
Non-current interest receivable | 非流動應收利息 | ird_fs:NoncurrentInterestReceivable
Non-current inventories | 非流動存貨 | ird_fs:NoncurrentInventories
Non-current inventories arising from extractive activities [abstract] | 採掘活動產生的非流動庫存 [abstract] | ird_fs:NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract
Non-current investments in equity instruments designated at fair value through other comprehensive income | 指定經其他綜合收益以公平價值衡量的非流動權益工具投資 | ird_fs:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
Non-current investments other than investments accounted for using equity method | 採用權益法，投資以外的非流動投資 | ird_fs:NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
Non-current lease liabilities | 非流動負債租賃 | ird_fs:NoncurrentLeaseLiabilities
Non-current lease prepayments | 非流動預付租賃 | ird_fs:NoncurrentLeasePrepayments
Non-current legal proceedings provision | 非流動法律訴訟準備 | ird_fs:LongtermLegalProceedingsProvision
Non-current liabilities | 非流動負債 | ird_fs:NoncurrentLiabilities
Non-current liabilities [abstract] | 非流動負債 [abstract] | ird_fs:NoncurrentLiabilitiesAbstract
Non-current liabilities recognised as of acquisition date | 在收購日確認的非流動負債 | ird_fs:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
Non-current loans and receivables | 非流動貸款及應收帳款 | ird_fs:NoncurrentLoansAndReceivables
Non-current miscellaneous other provisions | 非流動其他雜項準備 | ird_fs:LongtermMiscellaneousOtherProvisions
Non-current net defined benefit asset | 非流動淨界定利益資產 | ird_fs:NoncurrentRecognisedAssetsDefinedBenefitPlan
Non-current net defined benefit liability | 非流動淨界定利益計劃負債 | ird_fs:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 非流動非現金資產抵押的抵押品，當中受讓方有權利以合同或慣例出售、或再抵押該抵押品 | ird_fs:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-current onerous contracts provision | 非流動虧損性合約準備 | ird_fs:LongtermOnerousContractsProvision
Non-current ore stockpiles | 非流動礦石庫存 | ird_fs:NoncurrentOreStockpiles
Non-current payables for purchase of energy | 購買能源的非流動應付款 | ird_fs:NoncurrentPayablesForPurchaseOfEnergy
Non-current payables for purchase of non-current assets | 購買非流動資產的非流動應付款 | ird_fs:NoncurrentPayablesForPurchaseOfNoncurrentAssets
Non-current payables on taxes other than income tax | 所得税以外的非流動應付税款 | ird_fs_localised:NoncurrentPayablesOnTaxesOtherThanIncomeTax
Non-current payables to holding companies | 控股公司非流動應付款 | ird_fs_localised:NoncurrentPayablesToHoldingCompanies
Non-current payables to related parties | 關聯方非流動應付款 | ird_fs:NoncurrentPayablesToRelatedParties
Non-current payables to subsidiaries | 附屬公司非流動應付款 | ird_fs_localised:NoncurrentPayablesToSubsidiaries
Non-current payables/loans from directors | 非流動董事應付款/貸款 | ird_fs_localised:NoncurrentPayablesLoansFromDirectors
Non-current portion of non-current bonds issued | 已發行的多於一年內償還的長期債券 | ird_fs:NoncurrentPortionOfNoncurrentBondsIssued
Non-current portion of non-current borrowings | 多於一年內償還的非流動借款 | ird_fs:LongtermBorrowings
Non-current portion of non-current borrowings, by type [abstract] | 多於一年內償還的非流動借款，按類型 [abstract] | ird_fs:NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract
Non-current portion of non-current commercial papers issued | 已發行的多於一年內償還的長期商業本票 | ird_fs:NoncurrentPortionOfNoncurrentCommercialPapersIssued
Non-current portion of non-current loans received | 獲得多於一年內償還的長期借款 | ird_fs:NoncurrentPortionOfNoncurrentLoansReceived
Non-current portion of non-current notes and debentures issued | 已發行的多於一年內償還的長期票據和債券 | ird_fs:NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
Non-current portion of non-current secured bank loans received | 獲得多於一年內償還的長期抵押銀行貸款 | ird_fs:NoncurrentPortionOfNoncurrentSecuredBankLoansReceived
Non-current portion of non-current unsecured bank loans received | 獲得多於一年內償還的長期無抵押銀行貸款 | ird_fs:NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived
Non-current portion of other non-current borrowings | 多於一年內償還的其他非流動借款 | ird_fs:NoncurrentPortionOfOtherNoncurrentBorrowings
Non-current prepayments | 非流動預付帳款 | ird_fs:NoncurrentPrepayments
Non-current prepayments and non-current accrued income including non-current contract assets | 非流動預付帳款及包括非流動合同資產的非流動應計收入 | ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets
Non-current prepayments and non-current accrued income including non-current contract assets [abstract] | 非流動預付帳款及包括非流動合同資產的非流動應計收入 [abstract] | ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract
Non-current prepayments and non-current accrued income other than non-current contract assets | 非流動預付帳款及非流動合同資產以外的非流動應計收入 | ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets
Non-current prepayments and non-current accrued income other than non-current contract assets [abstract] | 非流動預付帳款及非流動合同資產以外的非流動應計收入 [abstract] | ird_fs_localised:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract
Non-current programming assets | 非流動程式資產 | ird_fs:NoncurrentProgrammingAssets
Non-current provision for decommissioning, restoration and rehabilitation costs | 非流動退役，復原和修復費用的準備 | ird_fs:LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts
Non-current provisions | 非流動準備 | ird_fs:NoncurrentProvisions
Non-current provisions [abstract] | 非流動準備 [abstract] | ird_fs:NoncurrentProvisionsAbstract
Non-current provisions for employee benefits | 僱員福利非流動準備 | ird_fs:NoncurrentProvisionsForEmployeeBenefits
Non-current receivables due from associates | 非流動聯營公司應收帳款 | ird_fs:NoncurrentReceivablesDueFromAssociates
Non-current receivables due from holding companies | 控股公司非流動應收帳款 | ird_fs_localised:NoncurrentReceivablesDueFromHoldingCompanies
Non-current receivables due from joint ventures | 非流動合營公司應收帳款 | ird_fs:NoncurrentReceivablesDueFromJointVentures
Non-current receivables due from related parties | 非流動關聯方應收款 | ird_fs:NoncurrentReceivablesDueFromRelatedParties
Non-current receivables due from subsidiaries | 非流動附屬公司應收帳款 | ird_fs_localised:NoncurrentReceivablesDueFromSubsidiaries
Non-current receivables from contracts with customers | 客戶合同的非流動應收帳款 | ird_fs:NoncurrentReceivablesFromContractsWithCustomers
Non-current receivables from rental of properties | 來自物業出租的非流動應收帳款 | ird_fs:NoncurrentReceivablesFromRentalOfProperties
Non-current receivables from sale of properties | 來自物業銷售的非流動應收帳款 | ird_fs:NoncurrentReceivablesFromSaleOfProperties
Non-current receivables from taxes other than income tax | 所得税以外的非流動應收税款 | ird_fs:NoncurrentReceivablesFromTaxesOtherThanIncomeTax
Non-current receivables/loans to directors | 對董事的非流動應收帳款/貸款 | ird_fs_localised:NoncurrentReceivablesLoansToDirectors
Non-current refunds provision | 非流動退款準備 | ird_fs:NoncurrentRefundsProvision
Non-current restricted cash and cash equivalents | 非流動受限現金及現金等價物 | ird_fs:NoncurrentRestrictedCashAndCashEquivalents
Non-current restructuring provision | 非流動重組準備 | ird_fs:LongtermRestructuringProvision
Non-current retention payables | 非流動保留應付款 | ird_fs:NoncurrentRetentionPayables
Non-current trade payables | 非流動貿易應付款 | ird_fs:NoncurrentPayablesToTradeSuppliers
Non-current trade receivables | 非流動貿易應收帳款 | ird_fs:NoncurrentTradeReceivables
Non-current value added tax payables | 非流動增值税應付款 | ird_fs:NoncurrentValueAddedTaxPayables
Non-current value added tax receivables | 非流動應收增值税 | ird_fs:NoncurrentValueAddedTaxReceivables
Non-current warrant liability | 非流動權證負債 | ird_fs_localised:NoncurrentWarrantLiability
Non-current warranty provision | 非流動保修準備 | ird_fs:LongtermWarrantyProvision
Non-derivative financial liabilities, undiscounted cash flows | 非衍生金融負債的未折現現金流量 | ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows
Non-government customers [member] | 非政府客戶 [member] | ird_fs:NongovernmentCustomersMember
Non-recurring fair value measurement [member] | 非經常性公平價值衡量 [member] | ird_fs:NonrecurringFairValueMeasurementMember
Non-subscription circulation revenue | 非訂閱發行收入 | ird_fs:NonsubscriptionCirculationRevenue
Not internally generated [member] | 非內部產生的 [member] | ird_fs:NotInternallyGeneratedMember
Not later than one month [member] | 不超過一個月 [member] | ird_fs:NotLaterThanOneMonthMember
Not later than one year [member] | 不超過一年 [member] | ird_fs:NotLaterThanOneYearMember
Not later than three months [member] | 不超過三個月 [member] | ird_fs:NotLaterThanThreeMonthsMember
Not measured at fair value in statement of financial position but for which fair value is disclosed [member] | 未在財務狀況表中以公平價值衡量，但披露了公平價值 [member] | ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
Notes and debentures issued | 發行的票據及債券 | ird_fs:NotesAndDebenturesIssued
Notes and other explanatory information [abstract] | 附註及其他説明資料[abstract] | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract
Notional amount | 名義金額 | ird_fs:NotionalAmount
Number and average number of employees [abstract] | 員工人數和平均人數 [abstract] | ird_fs:NumberAndAverageNumberOfEmployeesAbstract
Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements | 供應商融資安排中金融負債的發票日期與付款到期日之間的天數 | ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements
Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements | 不屬供應商融資安排的應付帳款的發票日期與付款到期日之間的天數 | ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements
Number of employees | 員工人數 | ird_fs:NumberOfEmployees
Number of instruments granted in share-based payment arrangement | 以股份為基礎的支付安排中授予的工具數量 | ird_fs:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement
Number of instruments or interests issued or issuable | 已發行或可發行工具或權益數量 | ird_fs:NumberOfInstrumentsOrInterestsIssuedOrIssuable
Number of instruments that are antidilutive in period presented | 報告期內反稀釋工具的數量 | ird_fs_localised:NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented
Number of living animals | 活動物的數量 | ird_fs:NumberOfLivingAnimals
Number of other equity instruments exercisable in share-based payment arrangement | 以股份為基礎的支付安排中可行使的其他權益工具數量 | ird_fs:NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement
Number of other equity instruments exercised or vested in share-based payment arrangement | 以股份為基礎的支付安排中行使或歸屬的其他權益工具數量 | ird_fs:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement
Number of other equity instruments expired in share-based payment arrangement | 以股份為基礎的支付安排中已到期的其他權益工具數量 | ird_fs:NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement
Number of other equity instruments forfeited in share-based payment arrangement | 以股份為基礎的支付安排中喪失的其他權益工具數量 | ird_fs:NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement
Number of other equity instruments granted in share-based payment arrangement | 以股份為基礎的支付安排中授予的其他權益工具數量 | ird_fs:NumberOfInstrumentsOtherEquityInstrumentsGranted
Number of other equity instruments outstanding in share-based payment arrangement | 以股份為基礎的支付安排中尚未發行的其他權益工具數量 | ird_fs:NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
Number of other participants of retirement benefit plan | 退休金計劃的其他參與者的人數 | ird_fs:NumberOfOtherParticipantsOfRetirementBenefitPlan
Number of participants of retirement benefit plan receiving benefits | 退休金計劃領取福利的參與者人數 | ird_fs:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
Number of potential ordinary shares that are antidilutive in period presented | 報告期內反稀釋的潛在普通股數量 | ird_fs_localised:NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented
Number of share options exercisable in share-based payment arrangement | 以股份為基礎的支付安排中可行使的購股權數目 | ird_fs:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
Number of share options exercised in share-based payment arrangement | 以股份為基礎的支付安排中行使的購股權數目 | ird_fs:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
Number of share options expired in share-based payment arrangement | 以股份為基礎的支付安排中已到期的購股權數目 | ird_fs:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
Number of share options forfeited in share-based payment arrangement | 以股份為基礎的支付安排中喪失的購股權數目 | ird_fs:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
Number of share options granted in share-based payment arrangement | 以股份為基礎的支付安排中授予的購股權數目 | ird_fs:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
Number of share options outstanding in share-based payment arrangement | 以股份為基礎的支付安排中未行使的股份期權數量 | ird_fs:NumberOfOutstandingShareOptions
Number of shares authorised | 法定股份數目 | ird_fs:NumberOfSharesAuthorised
Number of shares in entity held by entity or by its subsidiaries or associates | 由實體持有或者通過其附屬公司或聯營公司持有實體股份的股數 | ird_fs:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Number of shares issued | 已發行股份數目 | ird_fs:NumberOfSharesIssued
Number of shares issued [abstract] | 已發行股份數目 [abstract] | ird_fs:NumberOfSharesIssuedAbstract
Number of shares issued and fully paid | 已發行及繳足股份數目 | ird_fs:NumberOfSharesIssuedAndFullyPaid
Number of shares issued but not fully paid | 已發行但末繳足股份數目 | ird_fs:NumberOfSharesIssuedButNotFullyPaid
Number of shares outstanding | 流通股數量 | ird_fs:NumberOfSharesOutstanding
Number of shares represented by one depositary receipt | 一份預託證券代表的股數 | ird_fs_localised:NumberOfSharesRepresentedByOneDepositaryReceipt
Number of shares reserved for issue under options and contracts for sale of shares | 按期權和股份出售合同保留發行的股數 | ird_fs:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Occupancy expense | 佔用費 | ird_fs:OccupancyExpense
Office equipment | 辦公設備 | ird_fs:OfficeEquipment
Office equipment [member] | 辦公設備 [member] | ird_fs:OfficeEquipmentMember
Oil and gas assets | 石油和天然氣資產 | ird_fs:OilAndGasAssets
Oil and gas assets [member] | 石油和天然氣資產 [member] | ird_fs:OilAndGasAssetsMember
On demand [member] | 見票即付 [member] | ird_fs:OnDemandMember
One year before reporting year [member] | 報告年度的前一年 [member] | ird_fs:OneYearBeforeReportingYearMember
Onerous contracts contingent liability [member] | 虧損性合約或有負債 [member] | ird_fs:OnerousContractsContingentLiabilityMember
Onerous contracts provision | 虧損性合約準備 | ird_fs:OnerousContractsProvision
Onerous contracts provision [abstract] | 虧損性合約準備 [abstract] | ird_fs:OnerousContractsProvisionAbstract
Onerous contracts provision [member] | 虧損性合約準備 [member] | ird_fs:OnerousContractsProvisionMember
Opening balance after adjustment, cumulative effect at date of initial application [member] | 調整後的期初餘額，於初始應用日期的累計影響 [member] | ird_fs_localised:OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
Opening balance before adjustment, cumulative effect at date of initial application [member] | 調整前的期初餘額，於初始應用日期的累計影響 [member] | ird_fs_localised:OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember
Operating expense | 營運費用 | ird_fs:OperatingExpense
Operating expense excluding cost of sales | 營運費用，不包括銷售成本 | ird_fs:OperatingExpenseExcludingCostOfSales
Operating lease income | 營運租賃收入 | ird_fs:OperatingLeaseIncome
Operating segments [member] | 經營分部 [member] | ird_fs:OperatingSegmentsMember
Option contract [member] | 期權合同 [member] | ird_fs:OptionContractMember
Option life, share options granted | 期權期限，授予的股份期權 | ird_fs:DescriptionOfOptionLifeShareOptionsGranted
Option pricing model [member] | 期權定價模型 [member] | ird_fs:OptionPricingModelMember
Ordinary shares [member] | 普通股 [member] | ird_fs:OrdinarySharesMember
Original assets before transfer | 轉移前原資產 | ird_fs:OriginalAssetsBeforeTransfer
Other adjustments for non-cash items | 對於非現金項目的其他調整 | ird_fs:OtherAdjustmentsForNoncashItems
Other adjustments for which cash effects are investing or financing cash flow | 影響投資或融資的現金流量的其他調整 | ird_fs:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Other adjustments to reconcile profit (loss) | 調節利潤（虧損）的其他調整 | ird_fs:OtherAdjustmentsToReconcileProfitLoss
Other amounts payable to transferee in respect of transferred assets | 就轉讓資產應付給受讓人的其他款項 | ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets
Other antidilutive instruments [member] | 其他反稀釋工具 [member] | ird_fs_localised:OtherAntidilutiveInstrumentsMember
Other assets | 其他資產 | ird_fs:OtherAssets
Other assets [member] | 其他資產 [member] | ird_fs:OtherAssetsMember
Other assets used by entity included in fair value of plan assets | 實體使用的其他資產包括在計劃資產的公平價值中 | ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Other assets, amount contributed to fair value of plan assets | 其他資產，計入計劃資產公平價值的金額 | ird_fs:OtherAssetsAmountContributedToFairValueOfPlanAssets
Other assets, percentage contributed to fair value of plan assets | 其他資產佔計劃資產公平價值的百分比 | ird_fs_localised:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Other banking arrangements, classified as cash equivalents | 其他銀行安排，列為現金等價物 | ird_fs:BankingArrangementsClassifiedAsCashEquivalents
Other borrowings | 其他借款 | ird_fs:OtherBorrowings
Other cash and cash equivalents | 其他現金及現金等價物 | ird_fs:OtherCashAndCashEquivalents
Other cash payments from operating activities | 營業活動有關的其他現金支付 | ird_fs:OtherCashPaymentsFromOperatingActivities
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | 為收購其他實體的權益或債務工具而支付的其他現金，歸類為投資活動 | ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Other cash payments to acquire interests in joint ventures, classified as investing activities | 為收購合營公司權益而支付的其他現金，歸類為投資活動 | ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Other cash receipts from operating activities | 營業活動有關的其他現金收款 | ird_fs:OtherCashReceiptsFromOperatingActivities
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | 出售其他實體的權益或債務工具的其他現金收入，歸類為投資活動 | ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Other cash receipts from sales of interests in joint ventures, classified as investing activities | 出售合營公司權益的其他現金收入，歸類為投資活動 | ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Other components of deferred tax expense (income) | 遞延税項開支（收入）的其他組成部分 | ird_fs:OtherComponentsOfDeferredTaxExpenseIncome
Other components of other comprehensive income that will be reclassified to profit or loss, before tax | 其他綜合收益中將重新分類至損益的其他組成部分，税前 | ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
Other components of other comprehensive income that will be reclassified to profit or loss, net of tax | 其他綜合收益中將重新分類至損益的其他組成部分，除税後 | ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
Other components of other comprehensive income that will not be reclassified to profit or loss, before tax | 其他綜合收益中不會重新分類至損益的其他組成部分，税前 | ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax | 其他綜合收益中不會重新分類至損益的其他組成部分，除税後 | ird_fs_localised:OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Other comprehensive income | 其他綜合收益 | ird_fs:OtherComprehensiveIncome
Other comprehensive income [abstract] | 其他綜合收益 [abstract] | ird_fs:OtherComprehensiveIncomeAbstract
Other comprehensive income that will be reclassified to profit or loss, before tax | 將被重新分類至損益的其他綜合收益，税前 | ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
Other comprehensive income that will be reclassified to profit or loss, net of tax | 將被重新分類至損益的其他綜合收益，除税後 | ird_fs:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
Other comprehensive income that will not be reclassified to profit or loss, before tax | 不會被重新分類至損益的其他綜合收益，税前 | ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Other comprehensive income that will not be reclassified to profit or loss, net of tax | 不會被重新分類至損益的其他綜合收益，除税後 | ird_fs:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Other comprehensive income, attributable to non-controlling interests | 其他綜合收益，歸屬於非控制性權益 | ird_fs:OtherComprehensiveIncomeAttributableToNoncontrollingInterests
Other comprehensive income, attributable to owners of parent | 其他綜合收益，歸屬於母公司股權持有人 | ird_fs:OtherComprehensiveIncomeAttributableToOwnersOfParent
Other comprehensive income, before tax | 其他綜合收益，税前 | ird_fs:OtherComprehensiveIncomeBeforeTax
Other comprehensive income, before tax, available-for-sale financial assets | 其他綜合收益，税前，可供出售金融資產 | ird_fs:OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets
Other comprehensive income, before tax, cash flow hedges | 其他綜合收益，税前，現金流量對沖 | ird_fs:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability | 其他綜合收益，税前，金融負債公平價值的改變歸屬於負債的信貸風險的變化 | ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Other comprehensive income, before tax, change in value of foreign currency basis spreads | 其他綜合收益，税前，外幣基差價值變動 | ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads
Other comprehensive income, before tax, change in value of forward elements of forward contracts | 其他綜合收益，税前，遠期合約的遠期部分的價值變動 | ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts
Other comprehensive income, before tax, change in value of time value of options | 其他綜合收益，税前，期權的時間價值變動 | ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions
Other comprehensive income, before tax, exchange differences on translation of foreign operations | 其他綜合收益，税前，外地業務匯兑差額 | ird_fs:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations | 其他綜合收益，税前，外地業務匯兑差額和外地業務淨投資對沖 | ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] | 其他綜合收益，税前，外地業務匯兑差額和外地業務淨投資對沖 [abstract] | ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations | 其他綜合收益，税前，除外地業務外的匯兑差額 | ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | 其他綜合收益，税前，不計入損益的持有再保險合同的財務收入（費用） | ird_fs:OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income | 其他綜合收益，税前，經其他綜合收益以公平價值衡量的金融資產 | ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Other comprehensive income, before tax, gains (losses) from investments in equity instruments | 其他綜合收益，税前，權益工具投資收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
Other comprehensive income, before tax, gains (losses) from investments in equity instruments derecognised during period | 報告期間終止確認的其他綜合收益，税前，權益工具投資收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsDerecognisedDuringPeriod
Other comprehensive income, before tax, gains (losses) from investments in equity instruments held at end of reporting period | 報告期末持有的其他綜合收益，税前，權益工具投資收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsHeldAtEndOfReportingPeriod
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments | 其他綜合收益，税前，在權益工具中的對沖投資收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | 其他綜合收益，税前，重新衡量界定利益計劃的收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] | 其他綜合收益，税前，重新衡量設定界定利益計劃的收益（虧損） [abstract] | ird_fs_localised:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets | 其他綜合收益，税前，來自重估物業、工業裝置及設備，使用權資產和無形資產的收益（虧損） | ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Other comprehensive income, before tax, hedges of net investments in foreign operations | 其他綜合收益，税前，外地業務淨投資對沖 | ird_fs:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | 其他綜合收益，税前，不計入損益的已簽發保險合同的保險財務收入（費用）將重新分類至損益 | ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | 其他綜合收益，税前，不包括在損益的已簽發保險合同的保險財務收入（費用），將不會被重新分類至損益 | ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | 其他綜合收益，税前，與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 | ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | 其他綜合收益，税前，與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 [abstract] | ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | 其他綜合收益，税前，與不會重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 | ird_fs:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
Other comprehensive income, net of tax, available-for-sale financial assets | 其他綜合收益，除税後，可供出售金融資產 | ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets
Other comprehensive income, net of tax, cash flow hedges | 其他綜合收益，除税後，現金流量對沖 | ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability | 其他綜合收益，除税後，金融負債公平價值的改變歸屬於負債的信貸風險的變化 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Other comprehensive income, net of tax, change in value of foreign currency basis spreads | 其他綜合收益，除税後，外幣基差價值變動 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items | 其他綜合收益，除税後，在外幣基差價值變動的對沖時間周期相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items | 其他綜合收益，除税後，在外幣基差價值變動的對沖交易相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems
Other comprehensive income, net of tax, change in value of forward elements of forward contracts | 其他綜合收益，除税後，遠期合約的遠期部分的價值變動 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items | 其他綜合收益，除税後，遠期合約的遠期部分的價值變動，對沖時間周期相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items | 其他綜合收益，除税後，遠期合約的遠期部分的價值變動，對沖交易相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems
Other comprehensive income, net of tax, change in value of time value of options | 其他綜合收益，除税後，期權時間價值的價值變動 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items | 其他綜合收益，除税後，在期權時間價值的價值變動，對沖時間周期相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items | 其他綜合收益，除税後，在期權時間價值的價值變動，對沖交易相關的被對沖項目 | ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems
Other comprehensive income, net of tax, exchange differences on translation of foreign operations | 其他綜合收益，除税後，外地業務折算產生的匯兑差額 | ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations | 其他綜合收益，除税後，外地業務匯兑差額和外地業務淨投資對沖 | ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] | 其他綜合收益，除税後，外地業務匯兑差額和外地業務淨投資對沖 [abstract] | ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations | 其他綜合收益，除税後，外地業務折算以外產生的匯兑差額 | ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | 其他綜合收益，除税後，不計入損益的持有再保險合同的財務收入（費用） | ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income | 其他綜合收益，除税後，經其他綜合收益以公平價值衡量的金融資產 | ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments | 其他綜合收益，除税後，權益工具投資收益（虧損） | ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments | 其他綜合收益，除税後，在權益工具中的對沖投資收益（虧損） | ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | 其他綜合收益，除税後，重新衡量界定利益計劃的收益（虧損） | ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] | 其他綜合收益，除税後，重新衡量界定利益計劃的收益（虧損） [abstract] | ird_fs_localised:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets | 其他綜合收益，除税後，來自重估物業、工業裝置及設備，使用權資產和無形資產的收益（虧損） | ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Other comprehensive income, net of tax, hedges of net investments in foreign operations | 其他綜合收益，除税後，外地業務淨投資對沖 | ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | 其他綜合收益，除税後，不計入損益的已簽發保險合同的保險財務收入（費用）將重新分類至損益 | ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | 其他綜合收益，除税後，從已簽發保險合同不計入損益及將不被重新歸類為損益的保險財務收入（費用） | ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | 其他綜合收益，除税後，與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 | ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | 其他綜合收益，除税後，與將重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 [abstract] | ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | 其他綜合收入，除税後，與不會重新分類至損益的項目相關的監管遞延帳戶餘額的淨變動 | ird_fs:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
Other contingent liabilities [member] | 其他或有負債 [member] | ird_fs:OtherContingentLiabilitiesMember
Other current assets | 其他流動資產 | ird_fs:OtherCurrentAssets
Other current borrowings and current portion of other non-current borrowings | 其他流動借款和一年內應償還的其他非流動借款 | ird_fs:OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings
Other current financial assets | 其他流動金融資產 | ird_fs:OtherCurrentFinancialAssets
Other current financial liabilities | 其他流動金融負債 | ird_fs:OtherCurrentFinancialLiabilities
Other current inventories | 其他流動存貨 | ird_fs:OtherInventories
Other current liabilities | 其他流動負債 | ird_fs:OtherCurrentLiabilities
Other current non-financial assets | 其他流動非金融資產 | ird_fs:OtherCurrentNonfinancialAssets
Other current non-financial liabilities | 其他流動非金融負債 | ird_fs:OtherCurrentNonfinancialLiabilities
Other current payables | 其他流動應付款 | ird_fs:OtherCurrentPayables
Other current provisions | 其他流動準備 | ird_fs:OtherShorttermProvisions
Other current receivables | 其他流動應收帳款 | ird_fs:OtherCurrentReceivables
Other debt instruments held | 持有的其他債務工具 | ird_fs:OtherDebtInstrumentsHeld
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 其他減少，尚未確認在損益表的初始確認公平價值和成交價格之間的總差額 | ird_fs:OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Other differences to cash and cash equivalents in statement of cash flows | 現金及現金等價物在現金流量表的其他差異 | ird_fs:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Other disposals of assets [member] | 其他資產出售 [member] | ird_fs:OtherDisposalsOfAssetsMember
Other employee expense | 其他僱員費用 | ird_fs:OtherEmployeeExpense
Other environment related contingent liability [member] | 其他與環境相關的或有負債 [member] | ird_fs:OtherEnvironmentRelatedContingentLiabilityMember
Other environment related provision [member] | 其他與環境相關的準備 [member] | ird_fs:OtherEnvironmentRelatedProvisionMember
Other equity interest | 其他權益 | ird_fs:OtherEquityInterest
Other equity interest [member] | 其他權益 [member] | ird_fs:OtherEquityInterestMember
Other equity securities [member] | 其他權益證券 [member] | ird_fs:OtherEquitySecuritiesMember
Other expense, by function | 其他費用，按功能 | ird_fs:OtherExpenseByFunction
Other expenses, by nature | 其他費用，按性質 | ird_fs:OtherExpenseByNature
Other fee and commission expense | 其他手續費及佣金支出 | ird_fs:OtherFeeAndCommissionExpense
Other fee and commission income | 其他手續費及佣金收入 | ird_fs:OtherFeeAndCommissionIncome
Other finance cost | 其他財務費用 | ird_fs:OtherFinanceCost
Other finance income | 其他財務收入 | ird_fs:OtherFinanceIncome
Other finance income (cost) | 其他財務收入（費用） | ird_fs:OtherFinanceIncomeCost
Other financial assets | 其他金融資產 | ird_fs:OtherFinancialAssets
Other financial liabilities | 其他金融負債 | ird_fs:OtherFinancialLiabilities
Other gains (losses) | 其他收益（虧損） | ird_fs:OtherGainsLosses
Other impaired assets [member] | 其他減值資產 [member] | ird_fs:OtherImpairedAssetsMember
Other income | 其他收益 | ird_fs:OtherIncome
Other income (expense) from subsidiaries, jointly controlled entities and associates | 來自附屬公司、共同控制實體及聯營公司的其他收益（支出） | ird_fs:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | 其他增加，尚未確認在損益表的初始確認公平價值和成交價格之間的總差額 | ird_fs:OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Other inflows (outflows) of cash, classified as financing activities | 其他現金流入（流出），歸類為融資活動 | ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Other inflows (outflows) of cash, classified as investing activities | 其他現金流入（流出），歸類為投資活動 | ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Other inflows (outflows) of cash, classified as operating activities | 其他現金流入（流出），歸類為營業活動 | ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Other intangible assets | 其他無形資產 | ird_fs:OtherIntangibleAssets
Other intangible assets [member] | 其他無形資產 [member] | ird_fs:OtherIntangibleAssetsMember
Other liabilities | 其他負債 | ird_fs:OtherLiabilities
Other long-term employee benefits | 其他長期僱員福利 | ird_fs:OtherLongtermBenefits
Other material actuarial assumptions | 精算假設其他項目 | ird_fs:OtherMaterialActuarialAssumptions
Other material actuarial assumptions [member] | 精算假設其他項目 [member] | ird_fs:OtherMaterialActuarialAssumptionsMember
Other material non-cash items | 其他重大非現金項目 | ird_fs:OtherMaterialNoncashItems
Other non-cash effects, supplier finance arrangements | 其他非現金影響，供應商融資安排 | ird_fs:OtherNoncashEffectsSupplierFinanceArrangements
Other non-current assets | 其他非流動資產 | ird_fs:OtherNoncurrentAssets
Other non-current financial assets | 其他非流動金融資產 | ird_fs:OtherNoncurrentFinancialAssets
Other non-current financial liabilities | 其他非流動金融負債 | ird_fs:OtherNoncurrentFinancialLiabilities
Other non-current liabilities | 其他非流動負債 | ird_fs:OtherNoncurrentLiabilities
Other non-current non-financial assets | 其他非流動非金融資產 | ird_fs:OtherNoncurrentNonfinancialAssets
Other non-current non-financial liabilities | 其他非流動非金融負債 | ird_fs:OtherNoncurrentNonfinancialLiabilities
Other non-current payables | 其他非流動應付款 | ird_fs:OtherNoncurrentPayables
Other non-current provisions | 其他非流動準備 | ird_fs:OtherLongtermProvisions
Other non-current receivables | 其他非流動應收帳款 | ird_fs:OtherNoncurrentReceivables
Other non-financial assets | 其他非金融資產 | ird_fs:OtherNonfinancialAssets
Other non-financial liabilities | 其他非金融負債 | ird_fs:OtherNonfinancialLiabilities
Other operating income (expense) | 其他營運收入（支出） | ird_fs:OtherOperatingIncomeExpense
Other payables | 其他應付款 | ird_fs:OtherPayables
Other price risk [member] | 其他價格風險 [member] | ird_fs:OtherPriceRiskMember
Other property, plant and equipment | 其他物業、工業裝置及設備 | ird_fs:OtherPropertyPlantAndEquipment
Other property, plant and equipment [member] | 其他物業、工業裝置及設備 [member] | ird_fs:OtherPropertyPlantAndEquipmentMember
Other provisions | 其他準備 | ird_fs:OtherProvisions
Other provisions [abstract] | 其他準備 [abstract] | ird_fs:OtherProvisionsAbstract
Other receivables | 其他應收帳款 | ird_fs:OtherReceivables
Other regulatory deferral account credit balances | 其他監管遞延帳戶貸方餘額 | ird_fs:OtherRegulatoryDeferralAccountCreditBalances
Other regulatory deferral account debit balances | 其他監管遞延帳戶借方餘額 | ird_fs:OtherRegulatoryDeferralAccountDebitBalances
Other related parties [member] | 其他關聯方 [member] | ird_fs:OtherRelatedPartiesMember
Other reserves | 其他儲備 | ird_fs_localised:OtherReserves
Other reserves [member] | 其他儲備 [member] | ird_fs:OtherReservesMember
Other revenue | 其他收入 | ird_fs:OtherRevenue
Other reversals of provisions | 其他準備的撥回 | ird_fs:OtherReversalsOfProvisions
Other short-term employee benefits | 其他短期僱員福利 | ird_fs:OtherShorttermEmployeeBenefits
Other tangible or intangible assets transferred | 其他有形或無形的資產轉移 | ird_fs:OtherTangibleOrIntangibleAssetsTransferred
Other tax effects for reconciliation between accounting profit and tax expense (income) | 會計利潤和税務費用（收入）之間對帳的其他税務影響 | ird_fs:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Other tax rate effects for reconciliation between accounting profit and tax expense (income) | 會計利潤和所得税費用（收益）之間的其他税率的影響調節 | ird_fs:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Other temporary differences [member] | 其他暫時性差異 [member] | ird_fs:OtherTemporaryDifferencesMember
Other trading income (expense) | 其他交易收入（支出） | ird_fs:OtherTradingIncomeExpense
Other work performed by entity and capitalised | 由實體完成的其他工作並資本化 | ird_fs:OtherWorkPerformedByEntityAndCapitalised
Outflows of cash from investing activities | 投資活動的現金流出 | ird_fs:OutflowsOfCashFromInvestingActivities
Output of agricultural produce | 農產品產量 | ird_fs:OutputOfAgriculturalProduce
Outstanding balances for related party transactions [abstract] | 關聯方交易未清償的餘額 [abstract] | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract
Outstanding commitments made by entity, related party transactions | 實體作出而尚未履行的承諾，關聯方交易 | ird_fs:OutstandingCommitmentsMadeByEntityRelatedPartyTransactions
Outstanding commitments made on behalf of entity, related party transactions | 代表實體作出而尚未履行的承諾，關聯方交易 | ird_fs:OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
Par value per share | 每股面值 | ird_fs:ParValuePerShare
Parent [member] | 母公司 [member] | ird_fs:ParentMember
Participating equity instruments other than ordinary shares [abstract] | 普通股以外的參與權益工具 [abstract] | ird_fs_localised:ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
Participation in defined benefit plan that shares risks between group entities, related party transactions | 參與集團實體之間分擔風險的界定利益計劃，關聯方交易 | ird_fs:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Past due status [axis] | 過期狀態 [axis] | ird_fs:PastDueStatusAxis
Past due status [member] | 過期狀態 [member] | ird_fs:PastDueStatusMember
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract] | 過去的服務成本和結算產生的收益（虧損），淨界定利益負債（資產） [abstract] | ird_fs:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
Past service cost and losses (gains) arising from settlements, defined benefit plans | 結算產生的過去服務成本和虧損（收益）金額，界定利益計劃 | ird_fs_localised:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] | 過去服務成本和收益（虧損）的結算，界定利益計劃 [abstract] | ird_fs_localised:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract
Past service cost, defined benefit plans | 過去的服務成本，界定利益計劃 | ird_fs_localised:PastServiceCostDefinedBenefitPlans
Payables for purchase of energy | 購買能源的應付款 | ird_fs:PayablesForPurchaseOfEnergy
Payables for purchase of non-current assets | 購買非流動資產的應付款 | ird_fs:PayablesForPurchaseOfNoncurrentAssets
Payables on taxes other than income tax | 所得税以外的應付税款 | ird_fs_localised:PayablesOnTaxesOtherThanIncomeTax
Payables to holding companies | 控股公司應付款 | ird_fs_localised:PayablesToHoldingCompanies
Payables to related parties | 關聯方應付款 | ird_fs:TradeAndOtherPayablesToRelatedParties
Payables to subsidiaries | 附屬公司應付款 | ird_fs_localised:PayablesToSubsidiaries
Payables/loans from directors | 董事應付款/貸款 | ird_fs_localised:PayablesLoansFromDirectors
Payments for debt issue costs | 支付債務發行成本 | ird_fs:PaymentsForDebtIssueCosts
Payments for development project expenditure | 支付發展項目費用 | ird_fs:PaymentsForDevelopmentProjectExpenditure
Payments for exploration and evaluation expenses | 支付勘探和評估費用 | ird_fs:PaymentsForExplorationAndEvaluationExpenses
Payments for share issue costs | 支付股份發行成本 | ird_fs:PaymentsForShareIssueCosts
Payments from changes in ownership interests in subsidiaries that do not result in loss of control | 不導致喪失控制權的附屬公司所有者權益變動的支付 | ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries
Payments from contracts held for dealing or trading purpose | 為交易或貿易目的而持有的合約的付款 | ird_fs:PaymentsFromContractsHeldForDealingOrTradingPurpose
Payments of lease liabilities, classified as financing activities | 租賃負債的付款，分類為融資活動 | ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
Payments of other equity instruments | 其他權益工具的付款 | ird_fs:PaymentsOfOtherEquityInstruments
Payments relating to royalties, fees and commissions | 與特許權使用費、費用和佣金相關的付款 | ird_fs:PaymentsRelatingToRoyaltiesFeesAndCommissions
Payments to acquire or redeem entity's shares | 收購或贖回實體股份的付款 | ird_fs:PaymentsToAcquireOrRedeemEntitysShares
Payments to and on behalf of employees | 支付給僱員和代僱員支付的款項 | ird_fs:PaymentsToAndOnBehalfOfEmployees
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | 用於製造或收購持有以出租給他人，並後續以供出售的資產支付的款項 | ird_fs:PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale
Payments to suppliers for goods and services | 向供應商支付商品和服務的款項 | ird_fs:PaymentsToSuppliersForGoodsAndServices
Payments to suppliers for goods and services and to and on behalf of employees | 向供應商付款的商品和服務，以及支付予和代表僱員支付 | ird_fs:PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees
Pension defined benefit plans [member] | 養老金界定利益計劃 [member] | ird_fs:PensionDefinedBenefitPlansMember
Percentage of entity's revenue | 實體的收入的百分比 | ird_fs:PercentageOfEntitysRevenue
Percentage of reasonably possible decrease in actuarial assumption | 在精算假設合理，可能下降的百分比 | ird_fs:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地減少的風險變量的百分比 | ird_fs:PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Percentage of reasonably possible decrease in unobservable input, assets | 不可觀察輸入的合理可能減少的百分比，資產 | ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets
Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments | 不可觀察輸入的合理可能減少的百分比，實體自有權益工具 | ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
Percentage of reasonably possible decrease in unobservable input, liabilities | 不可觀察輸入的合理可能減少的百分比，負債 | ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
Percentage of reasonably possible increase in actuarial assumption | 在精算假設合理，可能增加的百分比 | ird_fs:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
Percentage of reasonably possible increase in risk variable that arises from contracts within scope of HKFRS 17 | 由香港財務報告準則第17號範圍內合同引起可能合理地增加的風險變量的百分比 | ird_fs:PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17
Percentage of reasonably possible increase in unobservable input, assets | 不可觀察輸入的合理可能增加的百分比，資產 | ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets
Percentage of reasonably possible increase in unobservable input, entity's own equity instruments | 不可觀察輸入的合理可能增加的百分比，實體自有權益工具 | ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
Percentage of reasonably possible increase in unobservable input, liabilities | 不可觀察輸入的合理可能增加的百分比，負債 | ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
Percentage of voting equity interests acquired | 投票權益收購比例 | ird_fs:PercentageOfVotingEquityInterestsAcquired
Performance obligations [axis] | 履約義務 [axis] | ird_fs:PerformanceObligationsAxis
Performance obligations [member] | 履約義務 [member] | ird_fs:PerformanceObligationsMember
Performance obligations satisfied at point in time [member] | 於時間點滿足的履約義務 [member] | ird_fs:PerformanceObligationsSatisfiedAtPointInTimeMember
Performance obligations satisfied over time [member] | 隨時間滿足的履約義務 [member] | ird_fs:PerformanceObligationsSatisfiedOverTimeMember
Period covered by financial statements | 財務報表涵蓋的期間 | ird_fs:PeriodCoveredByFinancialStatements
Plan assets [member] | 計劃資產 [member] | ird_fs:PlanAssetsMember
Plan assets, at fair value | 公平價值的計劃資產 | ird_fs:PlanAssetsAtFairValue
Plants [member] | 植物 [member] | ird_fs:PlantsMember
Portfolio and other management fee income | 投資組合與其他管理費收入 | ird_fs:PortfolioAndOtherManagementFeeIncome
Portion of consideration paid (received) consisting of cash and cash equivalents | 由現金及現金等價物支付（收取）的部分對價 | ird_fs:PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary | 當失去附屬公司的控制權時，歸屬於取消確認在原有附屬公司的監管遞延帳戶餘額的收益（虧損）的部分 | ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary | 失去對附屬公司控制權時確認的收益（虧損）比例，其歸屬於確認保留在前附屬公司的投資 | ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary
Post-employment benefit expense in profit or loss | 計入損益表中離職後的福利費用 | ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLoss
Post-employment benefit expense in profit or loss [abstract] | 計入損益表中離職後的福利費用 [abstract] | ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLossAbstract
Post-employment benefit expense in profit or loss, defined benefit plans | 計入損益的離職後福利費用，界定利益計劃 | ird_fs:PostemploymentBenefitExpenseDefinedBenefitPlans
Post-employment benefit expense in profit or loss, defined benefit plans [abstract] | 計入損益的離職後福利費用，界定利益計劃 [abstract] | ird_fs_localised:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract
Post-employment benefit expense, defined contribution plans | 界定供款計劃的離職後福利費用 | ird_fs:PostemploymentBenefitExpenseDefinedContributionPlans
Post-employment medical defined benefit plans [member] | 離職後醫療界定利益計劃 [member] | ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
Potential ordinary share transactions [member] | 潛在普通股的交易 [member] | ird_fs:PotentialOrdinaryShareTransactionsMember
Power generating assets [member] | 發電資產 [member] | ird_fs:PowerGeneratingAssetsMember
Pre-contract costs [member] | 合同前成本 [member] | ird_fs:PrecontractCostsMember
Preference shares [member] | 優先股 [member] | ird_fs:PreferenceSharesMember
Prepayment risk [member] | 提前清償風險 [member] | ird_fs:PrepaymentRiskMember
Prepayments | 預付帳款 | ird_fs:Prepayments
Prepayments and accrued income including contract assets | 預付帳款及包括合同資產的應計收入 | ird_fs_localised:PrepaymentsAndAccruedIncomeIncludingContractAssets
Prepayments and accrued income including contract assets [abstract] | 預付帳款及包括合同資產的應計收入 [abstract] | ird_fs_localised:PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract
Prepayments and accrued income other than contract assets | 預付帳款及合同資產以外的應計收入 | ird_fs_localised:PrepaymentsAndAccruedIncomeOtherThanContractAssets
Prepayments and accrued income other than contract assets [abstract] | 預付帳款及合同資產以外的應計收入 [abstract] | ird_fs_localised:PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract
Present value of defined benefit obligation [member] | 界定利益責任的現值 [member] | ird_fs:PresentValueOfDefinedBenefitObligationMember
Presentation of leases for lessee [abstract] | 承租人的租賃呈列 [abstract] | ird_fs:PresentationOfLeasesForLesseeAbstract
Previous GAAP [member] | 先前的通用會計準則 [member] | ird_fs:PreviousGAAPMember
Previously stated [member] | 先前列報 [member] | ird_fs:PreviouslyStatedMember
Price index movements | 價格指數走勢 | ird_fs:PriceIndexMovements
Prices specified in forward agreements to purchase financial assets for cash | 以現金購買金融資產的遠期協議規定的價格 | ird_fs:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash
Principal place of business | 主要業務地點 | ird_fs:PrincipalPlaceOfBusiness
Principal place of business of associate | 聯營公司的主要業務地點 | ird_fs:PrincipalPlaceOfBusinessOfAssociate
Principal place of business of entity whose consolidated financial statements have been produced for public use | 已編制綜合財務報表供公衆使用的實體的主要業務地點 | ird_fs:PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
Principal place of business of joint operation | 聯合營運的主要業務地點 | ird_fs:PrincipalPlaceOfBusinessOfJointOperation
Principal place of business of joint venture | 合營公司的主要業務地點 | ird_fs:PrincipalPlaceOfBusinessOfJointVenture
Principal place of business of subsidiary | 附屬公司的主要業務地點 | ird_fs:PrincipalPlaceOfBusinessOfSubsidiary
Probability of default [axis] | 違約的概率 [axis] | ird_fs:ProbabilityOfDefaultAxis
Probability of default [member] | 總違概率 [member] | ird_fs:EntitysTotalForProbabilityOfDefaultMember
Probability of default, measurement input [member] | 違約概率，衡量輸入 [member] | ird_fs:ProbabilityOfDefaultMeasurementInputMember
Proceeds from borrowings, classified as financing activities | 借款所得款項，歸類為融資活動 | ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | 不導致喪失控制權的附屬公司所有者權益變動的收益 | ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries
Proceeds from contributions of non-controlling interests | 非控制性權益貢獻的所得款 | ird_fs:ProceedsFromContributionsOfNoncontrollingInterests
Proceeds from current borrowings | 流動借款所得款 | ird_fs:ProceedsFromCurrentBorrowings
Proceeds from disposal of exploration and evaluation assets | 處置勘探及評估資產的所得款 | ird_fs:ProceedsFromDisposalOfExplorationAndEvaluationAssets
Proceeds from disposal of mining assets | 處置礦業資產的所得款 | ird_fs:ProceedsFromDisposalOfMiningAssets
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations | 處置分類為持有待售及已終止業務的非流動資產或處置組的所得款 | ird_fs:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
Proceeds from disposal of oil and gas assets | 處置石油和天然氣資產的所得款 | ird_fs:ProceedsFromDisposalOfOilAndGasAssets
Proceeds from disposal or maturity of available-for-sale financial assets | 處置或已到期的可供出售金融資產的所得款 | ird_fs:ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | 處置物業、工業裝置及設備，商譽以外的無形資產，投資物業和其他非流動資產的所得款 | ird_fs:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
Proceeds from exercise of options | 行使期權的所得款 | ird_fs:ProceedsFromExerciseOfOptions
Proceeds from exercise of warrants | 行使權證的所得款 | ird_fs_localised:ProceedsFromExerciseOfWarrants
Proceeds from government grants, classified as financing activities | 來自政府補助的收益，分類為融資活動 | ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities
Proceeds from government grants, classified as investing activities | 來自政府補助的收益，分類為投資活動 | ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities
Proceeds from issue of bonds, notes and debentures | 發行債券，票據和債券的所得款 | ird_fs:ProceedsFromIssueOfBondsNotesAndDebentures
Proceeds from issue of ordinary shares | 發行普通股的所得款 | ird_fs:ProceedsFromIssueOfOrdinaryShares
Proceeds from issue of preference shares | 發行優先股的所得款 | ird_fs:ProceedsFromIssueOfPreferenceShares
Proceeds from issue of regulatory capital, equity | 發行監管資本的收益，權益 | ird_fs:ProceedsFromIssueOfRegulatoryCapitalEquity
Proceeds from issue of regulatory capital, financial liabilities | 發行監管資本的收益，金融負債 | ird_fs:ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities
Proceeds from issue of subordinated liabilities | 發行次級債務的所得款 | ird_fs:ProceedsFromIssueOfSubordinatedLiabilities
Proceeds from issuing other equity instruments | 發行其他權益工具的收益 | ird_fs:ProceedsFromIssuingOtherEquityInstruments
Proceeds from issuing shares | 發行股份所得 | ird_fs:ProceedsFromIssuingShares
Proceeds from non-current borrowings | 非流動借款所得款 | ird_fs:ProceedsFromNoncurrentBorrowings
Proceeds from sale or issue of treasury shares | 出售或發行庫存股的所得款 | ird_fs:ProceedsFromSaleOrIssueOfTreasuryShares
Proceeds from sales of biological assets | 銷售生物資產的所得款 | ird_fs:ProceedsFromSalesOfBiologicalAssets
Proceeds from sales of intangible assets, classified as investing activities | 出售無形資產的收益，歸類為投資活動 | ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Proceeds from sales of interests in associates | 銷售聯營公司利益的所得款 | ird_fs:ProceedsFromSalesOfInterestsInAssociates
Proceeds from sales of investment property | 銷售投資物業的所得款 | ird_fs:ProceedsFromSalesOfInvestmentProperty
Proceeds from sales of investments accounted for using equity method | 銷售採用權益法入帳的投資所得款 | ird_fs:ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod
Proceeds from sales of investments other than investments accounted for using equity method | 銷售投資的所得款，除採用權益法入帳外的投資 | ird_fs:ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
Proceeds from sales of other long-term assets, classified as investing activities | 出售其他長期資產的收益，歸類為投資活動 | ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Proceeds from sales of property, plant and equipment, classified as investing activities | 出售物業、工業裝置及設備的收益，歸類為投資活動 | ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Proceeds from sales of unused nature-dependent electricity | 銷售未使用依賴自然能源生產電力的所得款 | ird_fs:ProceedsFromSalesOfUnusedNaturedependentElectricity
Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities | 出售或到期按攤銷成本衡量的金融資產的收益，分類為投資活動 | ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities
Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities | 出售或到期按公平價值衡量且通過其他綜合收益的金融資產的收益，分類為投資活動 | ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities
Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities | 出售或到期按公平價值衡量且通過損益的金融資產的收益，分類為投資活動 | ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities
Proceeds from sales or maturity of financial instruments, classified as investing activities | 銷售或已到期的金融工具的所得款，歸為投資活動 | ird_fs:ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities
Proceeds from transfer activity during period representing greatest transfer activity | 代表最大轉讓活動期間的轉讓活動收益 | ird_fs:ProceedsFromTransferActivity
Proceeds included in profit or loss in accordance with paragraph 20A of HKAS 16 that relate to items produced that are not output of entity's ordinary activities | 根據香港會計準則第16號第20A段計入損益的與非實體日常活動產出的項目相關收益 | ird_fs_localised:ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities
Products and services [axis] | 產品和服務 [axis] | ird_fs:ProductsAndServicesAxis
Products and services [member] | 產品和服務 [member] | ird_fs:ProductsAndServicesMember
Professional fees expense | 專業費用支出 | ird_fs:ProfessionalFeesExpense
Profit (loss) | 利潤（虧損） | ird_fs:ProfitLoss
Profit (loss) [abstract] | 利潤（虧損） [abstract] | ird_fs:ProfitLossAbstract
Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract] | 利潤（虧損）歸屬於普通股以外的參與權益工具 [abstract] | ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | 歸屬於普通股以外的參與權益工具的利潤（虧損），用於計算每種工具的基本收益（虧損） | ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | 歸屬於普通股以外的參與權益工具的虧損（利潤），用於計算每種工具的攤薄收益（虧損） | ird_fs_localised:ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
Profit (loss) before tax | 税前利潤（虧損） | ird_fs:ProfitLossBeforeTax
Profit (loss) from continuing operations | 來自持續營運的業務的利潤（虧損） | ird_fs:ProfitLossFromContinuingOperations
Profit (loss) from continuing operations attributable to non-controlling interests | 歸屬於非控制性權益的持續營運業務利潤（虧損） | ird_fs:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | 用於計算基本每股盈餘的歸屬於母公司普通權益持有人的持續營運的業務利潤（虧損） | ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | 用於計算稀釋每股盈餘的歸屬於母公司普通權益持有人的持續營運的業務利潤（虧損） | ird_fs:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | 持續營運業務中用於計算每種工具基本盈餘（虧損）的歸屬於普通股以外的參與權益工具的利潤（虧損） | ird_fs_localised:ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | 持續營運業務中用於計算每種工具攤薄盈餘（虧損）的歸屬於普通股以外的參與權益工具的利潤（虧損） | ird_fs_localised:ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
Profit (loss) from discontinued operations | 來自已終止業務的利潤（虧損） | ird_fs:ProfitLossFromDiscontinuedOperations
Profit (loss) from discontinued operations attributable to non-controlling interests | 歸屬於非控制性權益的已終止業務所產生的利潤（虧損） | ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | 用於計算基本每股盈餘的歸屬於母公司普通權益持有人的已終止業務利潤（虧損） | ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | 用於計算稀釋每股盈餘的歸屬於母公司普通權益持有人的已終止營運業務利潤（虧損） | ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | 來自已終止業務的利潤（虧損）歸屬於普通股以外的參與權益工具，用於計算每種工具的基本收益（虧損） | ird_fs_localised:ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | 來自已終止營運業務的利潤（虧損）歸屬於普通股以外的參與權益工具，用於計算每種工具的攤薄收益（虧損） | ird_fs_localised:ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument
Profit (loss) from operating activities | 營運活動的利潤（虧損） | ird_fs:ProfitLossFromOperatingActivities
Profit (loss) of acquiree since acquisition date | 自收購日後被收購方的利潤（虧損） | ird_fs:ProfitLossOfAcquiree
Profit (loss) of combined entity as if combination occurred at beginning of period | 合併實體的利潤（虧損），猶如合併發生於期初 | ird_fs:ProfitLossOfCombinedEntity
Profit (loss) on disposal of investments and changes in value of investments | 處置投資的損益及投資價值變動 | ird_fs:ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments
Profit (loss) recognised on exchanging construction services for financial asset | 以建築服務換取金融資產確認的利潤（虧損） | ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011
Profit (loss) recognised on exchanging construction services for intangible asset | 以建築服務換取無形資產確認的利潤（虧損） | ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011
Profit (loss), attributable to [abstract] | 利潤（虧損），歸屬於 [abstract] | ird_fs:ProfitLossAttributableToAbstract
Profit (loss), attributable to non-controlling interests | 利潤（虧損），歸屬於非控制性權益 | ird_fs:ProfitLossAttributableToNoncontrollingInterests
Profit (loss), attributable to ordinary equity holders of parent entity [abstract] | 利潤（虧損），歸屬於母公司普通權益持有人 [abstract] | ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | 用於計算基本每股盈餘的歸屬於母公司普通權益持有人的利潤（虧損） | ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | 用於計算稀釋每股盈餘的歸屬於母公司普通權益持有人的利潤（虧損） | ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
Profit (loss), attributable to owners of parent | 利潤（虧損），歸屬於母公司股權持有人 | ird_fs:ProfitLossAttributableToOwnersOfParent
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | 利潤（虧損），包括與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税項的淨變動 | ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests | 利潤（虧損），包括與損益相關的監管遞延帳戶餘額的淨變動以及相關遞延税項的淨變動，歸屬於非控制性權益 | ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent | 利潤（虧損），包括與損益相關的監管遞延帳戶餘額的淨變動以及相關遞延税項的淨變動，歸屬於母公司持有者 | ird_fs:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
Profit or loss [abstract] | 損益 [abstract] | ird_fs:IncomeStatementAbstract
Programming assets | 程式設計資產 | ird_fs:ProgrammingAssets
Property development and project management expense | 物業開發及專案管理費用 | ird_fs:PropertyDevelopmentAndProjectManagementExpense
Property development and project management income | 物業開發及專案管理收入 | ird_fs:PropertyDevelopmentAndProjectManagementIncome
Property intended for sale in ordinary course of business | 在日常業務過程中用於銷售的物業 | ird_fs:PropertyIntendedForSaleInOrdinaryCourseOfBusiness
Property management expense | 物業管理費 | ird_fs:PropertyManagementExpense
Property occupied by entity included in fair value of plan assets | 實體佔用的物業包括在計劃資產的公平價值中 | ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Property service charge expense | 物業服務費費用 | ird_fs:PropertyServiceChargeExpense
Property service charge income | 物業服務費收入 | ird_fs:PropertyServiceChargeIncome
Property service charge income (expense) | 物業服務費收入（支出） | ird_fs:PropertyServiceChargeIncomeExpense
Property service charge income (expense) [abstract] | 物業服務費收入（支出） [abstract] | ird_fs:PropertyServiceChargeIncomeExpenseAbstract
Property tax expense | 物業税費用 | ird_fs:PropertyTaxExpense
Property, plant and equipment | 物業、工業裝置及設備 | ird_fs:PropertyPlantAndEquipment
Property, plant and equipment [abstract] | 物業、工業裝置及設備 [abstract] | ird_fs:PropertyPlantAndEquipmentAbstract
Property, plant and equipment [member] | 物業、工業裝置及設備 [member] | ird_fs:PropertyPlantEquipmentMember
Property, plant and equipment by operating lease status [axis] | 按營運租賃狀況劃分物業、工業裝置及設備 [axis] | ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
Property, plant and equipment by operating lease status [member] | 按營運租賃狀況劃分的物業、工業裝置及設備 [member] | ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusMember
Property, plant and equipment fair value used as deemed cost | 以公平價值衡量的物業、工業裝置及設備用作推定成本 | ird_fs:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost
Property, plant and equipment including right-of-use assets | 物業、工業裝置及設備，包括使用權資產 | ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
Property, plant and equipment including right-of-use assets [axis] | 物業、工業裝置及設備，包括使用權資產 [axis] | ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis
Property, plant and equipment including right-of-use assets [member] | 物業、工業裝置及設備，包括使用權資產 [member] | ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsMember
Property, plant and equipment not subject to operating leases [member] | 不受營運租賃的物業、工業裝置及設備 [member] | ird_fs:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
Property, plant and equipment recognised as of acquisition date | 在收購日確認物業、工業裝置及設備 | ird_fs:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Property, plant and equipment subject to operating leases [member] | 營運租賃的物業、工業裝置及設備 [member] | ird_fs:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
Property, plant and equipment, assets retired from active use and not classified as held for sale | 物業、工業裝置及設備，從積極使用中退役且未分類為持有待售的資產 | ird_fs:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
Property, plant and equipment, expenditures recognised in course of its construction | 物業、工業裝置及設備，建設中確認的費用 | ird_fs:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use | 物業、工業裝置及設備，仍然在使用已完全折舊的資產總帳面金額 | ird_fs:PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated
Property, plant and equipment, pledged as security | 作為抵押品的物業、工業裝置及設備 | ird_fs:PropertyPlantAndEquipmentPledgedAsSecurity
Property, plant and equipment, restrictions on title | 業權受到限制的物業、工業裝置及設備 | ird_fs:PropertyPlantAndEquipmentRestrictionsOnTitle
Property, plant and equipment, revaluation [abstract] | 物業、工業裝置及設備，重估 [abstract] | ird_fs:PropertyPlantAndEquipmentRevaluationAbstract
Property, plant and equipment, revaluation surplus | 物業、工業裝置及設備的重估盈餘 | ird_fs:PropertyPlantAndEquipmentRevaluationSurplus
Property, plant and equipment, revalued assets | 物業、工業裝置及設備，重估資產 | ird_fs:PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets
Property, plant and equipment, revalued assets, at cost | 物業、工業裝置及設備，重估資產，以成本衡量 | ird_fs:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
Property, plant and equipment, temporarily idle | 物業、工業裝置及設備，暫時閒置 | ird_fs:PropertyPlantAndEquipmentTemporarilyIdle
Proportion of ownership interest in associate | 在聯營公司的所有者權益的比例 | ird_fs:ProportionOfOwnershipInterestInAssociate
Proportion of ownership interest in joint operation | 在聯合營運的所有者權益的比例 | ird_fs:ProportionOfOwnershipInterestInJointOperation
Proportion of ownership interest in joint venture | 在合營公司的所有者權益的比例 | ird_fs:ProportionOfOwnershipInterestInJointVenture
Proportion of ownership interest in subsidiary | 在附屬公司的所有者權益的比例 | ird_fs:ProportionOfOwnershipInterestInSubsidiary
Proportion of ownership interests held by non-controlling interests | 由非控制性權益持有所有者權益的比例 | ird_fs:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
Proportion of voting rights held by non-controlling interests | 非控制性權益有的投票權比例 | ird_fs:ProportionOfVotingRightsHeldByNoncontrollingInterests
Proportion of voting rights held in associate | 在聯營公司持有的投票權比例 | ird_fs:ProportionOfVotingPowerHeldInAssociate
Proportion of voting rights held in joint operation | 在聯合營運中的投票權比例 | ird_fs:ProportionOfVotingRightsHeldInJointOperation
Proportion of voting rights held in joint venture | 在合營公司持有的投票權比例 | ird_fs:ProportionOfVotingRightsHeldInJointVenture
Proportion of voting rights held in subsidiary | 在附屬公司的投票權比例 | ird_fs:ProportionOfVotingPowerHeldInSubsidiary
Provision for credit commitments [member] | 信貸承諾的準備 [member] | ird_fs:ProvisionForCreditCommitmentsMember
Provision for decommissioning, restoration and rehabilitation costs | 退役，復原和修復的準備 | ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCosts
Provision for decommissioning, restoration and rehabilitation costs [abstract] | 退役，復原和修復的準備費用 [abstract] | ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract
Provision for decommissioning, restoration and rehabilitation costs [member] | 退役、復原和修復支出的準備 [member] | ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
Provision for taxes other than income tax [member] | 所得税以外的税項準備 [member] | ird_fs:ProvisionForTaxesOtherThanIncomeTaxMember
Provision of guarantees or collateral by entity, related party transactions | 實體提供的擔保或抵押，關聯方交易 | ird_fs:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Provision of guarantees or collateral to entity, related party transactions | 給實體提供的擔保或抵押，關聯方交易 | ird_fs:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Provision used, other provisions | 已使用的準備，其他準備 | ird_fs:ProvisionUsedOtherProvisions
Provisions | 準備 | ird_fs:Provisions
Provisions [abstract] | 準備 [abstract] | ird_fs:ProvisionsAbstract
Provisions for doubtful debts related to outstanding balances of related party transaction | 對有關關聯方交易的未清償餘額作壞帳準備 | ird_fs:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Provisions for employee benefits | 僱員福利準備 | ird_fs:ProvisionsForEmployeeBenefits
Purchase of available-for-sale financial assets | 購買可供出售金融資產 | ird_fs:PurchaseOfAvailableforsaleFinancialAssets
Purchase of biological assets | 購買生物資產 | ird_fs:PurchaseOfBiologicalAssets
Purchase of exploration and evaluation assets | 購買勘探及評估資產 | ird_fs:PurchaseOfExplorationAndEvaluationAssets
Purchase of financial assets measured at amortised cost, classified as investing activities | 購買按攤銷成本衡量的金融資產，分類為投資活動 | ird_fs:PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities
Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities | 購買按公平價值衡量且通過其他綜合收益的金融資產，分類為投資活動 | ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities
Purchase of financial assets measured at fair value through profit or loss, classified as investing activities | 購買按公平價值衡量且通過損益的金融資產，分類為投資活動 | ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities
Purchase of financial instruments, classified as investing activities | 購買的金融工具，列為投資活動 | ird_fs:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities
Purchase of intangible assets, classified as investing activities | 購買無形資產，歸類為投資活動 | ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Purchase of interests in associates | 購買聯營公司利益 | ird_fs:PurchaseOfInterestsInAssociates
Purchase of interests in investments accounted for using equity method | 購買採用權益法入帳的投資利益 | ird_fs:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
Purchase of investment property | 購買投資物業 | ird_fs:PurchaseOfInvestmentProperty
Purchase of investments other than investments accounted for using equity method | 購買投資，除採用權益法入帳外的投資 | ird_fs:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
Purchase of mining assets | 購買礦業資產 | ird_fs:PurchaseOfMiningAssets
Purchase of oil and gas assets | 購買石油和天然氣資產 | ird_fs:PurchaseOfOilAndGasAssets
Purchase of other long-term assets, classified as investing activities | 購買其他長期資產，歸類為投資活動 | ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Purchase of property, plant and equipment, classified as investing activities | 購買物業、工業裝置及設備，歸類為投資活動 | ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | 購買物業、工業裝置及設備，商譽以外的無形資產，投資物業和其他非流動資產 | ird_fs:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
Purchase of treasury shares | 購買庫存股 | ird_fs:PurchaseOfTreasuryShares
Purchased call options [member] | 購買的看漲期權 [member] | ird_fs:PurchasedCallOptionsMember
Purchases of electricity made to offset sales of unused nature-dependent electricity | 用作抵銷銷售依賴自然能源生產電力而購買的電力 | ird_fs:PurchasesOfElectricityMadeToOffsetSalesOfUnusedNaturedependentElectricity
Purchases of goods, related party transactions | 購買商品，關聯方交易 | ird_fs:PurchasesOfGoodsRelatedPartyTransactions
Purchases of nature-dependent electricity | 購買依賴自然能源生產電力 | ird_fs:PurchasesOfNaturedependentElectricity
Purchases of property and other assets, related party transactions | 購買物業和其他資產，關聯方交易 | ird_fs:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Purchases of unused nature-dependent electricity | 購買未使用的依賴自然能源生產電力 | ird_fs:PurchasesOfUnusedNaturedependentElectricity
Purchases, fair value measurement, assets | 購買公平價值衡量的資產 | ird_fs:PurchasesFairValueMeasurementAssets
Purchases, fair value measurement, entity's own equity instruments | 購買公平價值衡量的實體自有權益工具 | ird_fs:PurchasesFairValueMeasurementEntitysOwnEquityInstruments
Purchases, fair value measurement, liabilities | 購買公平價值衡量的負債 | ird_fs:PurchasesFairValueMeasurementLiabilities
Qualifying insurance policies, amount contributed to fair value of plan assets | 合資格保單，計入計劃資產的公平價值金額 | ird_fs_localised:QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets
Qualifying insurance policies, percentage contributed to fair value of plan assets | 合資格保單，計入計劃資產的公平價值百分比 | ird_fs_localised:QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets
Qualitative assessment of estimated effect of practical expedients used when applying HKFRS 15 retrospectively | 當追溯地採用香港財務報告準則第15號時使用實務上的權宜操作的估計效果的定性評估 | ird_fs:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively
Qualitative information about continuing involvement in derecognised financial assets | 關於持續參與終止確認的金融資產的質化資訊 | ird_fs:QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets
Qualitative information about entity's objectives, policies and processes for managing capital | 有關管理資本的實體目標，政策和流程的定性資訊 | ird_fs:QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital
Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block] | 尚未過渡至替代基準利率的衍生工具的量化資訊 [text block] | ird_fs_localised:QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block] | 尚未過渡至替代基準利率的非衍生金融資產的量化資訊 [text block] | ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block] | 尚未過渡至替代基準利率的非衍生金融負債的量化資訊 [text block] | ird_fs_localised:QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory
Range [axis] | 範圍 [axis] | ird_fs:RangeAxis
Range [member] | 範圍 [member] | ird_fs:RangesMember
Range of estimates within which fair value is likely to lie for biological assets, at cost | 生物資產的公平價值可能位於的估計範圍，以成本衡量 | ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with HKFRS 16 within fair value model | 投資物業的公平價值可能位於的估計範圍，以成本或公平價值模式下根據香港財務報告準則第16號衡量 | ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel
Range of estimates within which fair value is likely to lie for investment property, cost model | 投資物業的公平價值可能位於的估計範圍，成本模式 | ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel
Ranges of exercise prices for outstanding share options [axis] | 未行使購股權的行權價格範圍 [axis] | ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis
Ranges of exercise prices for outstanding share options [member] | 未行使購股權的行權價格範圍 [member] | ird_fs:RangesOfExercisePricesForOutstandingShareOptionsMember
Rate of return used to reflect time value of money, regulatory deferral account balances | 用於反映貨幣的時間價值的回報率，監管遞延帳戶餘額 | ird_fs:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
Rated credit exposures | 已評級信貸風險 | ird_fs:RatedCreditExposures
Raw materials and consumables used | 所使用的原料及消耗品 | ird_fs:RawMaterialsAndConsumablesUsed
Real estate, amount contributed to fair value of plan assets | 房地產，計入計劃資產公平價值的金額 | ird_fs:PropertyAmountContributedToFairValueOfPlanAssets
Real estate, percentage contributed to fair value of plan assets | 房地產佔計劃資產公平價值的百分比 | ird_fs_localised:RealEstatePercentageContributedToFairValueOfPlanAssets
Receipts from contracts held for dealing or trading purposes | 從交易或貿易目的而持有的合同的收款 | ird_fs:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | 從持有資產出租給他人，或隨後銷售而得到租金或銷售收款 | ird_fs:ReceiptsFromRentsAndSubsequentSalesOfSuchAssets
Receipts from royalties, fees, commissions and other revenue | 從特許權使用費，佣金和其他收入的收款 | ird_fs:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Receipts from sales of goods and rendering of services | 銷售商品和提供服務的收款 | ird_fs:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Receivables due from associates | 聯營公司應收帳款 | ird_fs:ReceivablesDueFromAssociates
Receivables due from holding companies | 控股公司應收帳款 | ird_fs_localised:ReceivablesDueFromHoldingCompanies
Receivables due from joint ventures | 合營公司應收帳款 | ird_fs:ReceivablesDueFromJointVentures
Receivables due from related parties | 關聯方應收款 | ird_fs:TradeAndOtherReceivablesDueFromRelatedParties
Receivables due from subsidiaries | 附屬公司應收帳款 | ird_fs_localised:ReceivablesDueFromSubsidiaries
Receivables from contracts with customers | 客戶合同的應收帳款 | ird_fs:ReceivablesFromContractsWithCustomers
Receivables from contracts with customers [abstract] | 客戶合同的應收帳款 [abstract] | ird_fs:ReceivablesFromContractsWithCustomersAbstract
Receivables from rental of properties | 從物業租賃的應收帳款 | ird_fs:ReceivablesFromRentalOfProperties
Receivables from sale of properties | 來自物業銷售的應收帳款 | ird_fs:ReceivablesFromSaleOfProperties
Receivables from taxes other than income tax | 所得税以外的應收税款 | ird_fs:ReceivablesFromTaxesOtherThanIncomeTax
Receivables/loans to directors | 董事應收帳款/貸款 | ird_fs_localised:ReceivablesLoansToDirectors
Recipes, formulae, models, designs and prototypes | 配方、公式、模型、設計和原型 | ird_fs:RecipesFormulaeModelsDesignsAndPrototypes
Recipes, formulae, models, designs and prototypes [member] | 配方、公式、模型設計和原型 [member] | ird_fs:RecipesFormulaeModelsDesignsAndPrototypesMember
Reclassification adjustments on available-for-sale financial assets, before tax | 可供出售金融資產的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax
Reclassification adjustments on available-for-sale financial assets, net of tax | 可供出售金融資產重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax | 現金流量對沖的重新分類調整，被對沖未來現金流量預計不會發生，除税後 | ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax | 現金流量對沖的重新分類調整，被對沖項目影響損益，除税後 | ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax
Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax | 現金流量對沖的重新分類調整，為其中現金流量對沖儲備不會在一個或多個未來期間收回，除税後 | ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax
Reclassification adjustments on cash flow hedges, before tax | 現金流量對沖的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Reclassification adjustments on cash flow hedges, net of tax | 現金流量對沖的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Reclassification adjustments on change in value of foreign currency basis spreads, before tax | 外幣基差價值變動的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax | 外幣基差價值變動的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
Reclassification adjustments on change in value of forward elements of forward contracts, before tax | 遠期合約的遠期部分的價值變動的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax | 遠期合約的遠期部分的價值變動的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
Reclassification adjustments on change in value of time value of options, before tax | 期權時間價值的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax
Reclassification adjustments on change in value of time value of options, net of tax | 期權時間價值變動的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax
Reclassification adjustments on exchange differences on translation of foreign operations, before tax | 外地業務匯兑差額的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax | 外地業務匯兑差額的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | 不計入損益的持有再保險合同的財務收入（費用）的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | 不計入損益的持有再保險合同的財務收入（費用）的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax | 經其他綜合收益以公平價值衡量的金融資產重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax | 經其他綜合收益以公平價值衡量的金融資產重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
Reclassification adjustments on hedges of net investments in foreign operations, before tax | 外地業務淨投資對沖的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
Reclassification adjustments on hedges of net investments in foreign operations, net of tax | 外地業務淨投資對沖的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax | 不計入損益的已簽發保險合同的保險財務收入（費用）的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax | 不計入損益的已簽發保險合同的保險財務收入（費用）的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
Reclassification adjustments on net movement in regulatory deferral account balances, before tax | 監管遞延帳戶餘額淨變動的重新分類調整，税前 | ird_fs:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax | 在監管遞延帳戶餘額淨變動的重新分類調整，除税後 | ird_fs:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax
Reclassification into available-for-sale financial assets | 重新分類至可供出售金融資產 | ird_fs:ReclassificationIntoAvailableforsaleFinancialAssets
Reclassification into financial assets at fair value through profit or loss | 重新分類至經損益以公平價值衡量的金融資產 | ird_fs:ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss
Reclassification into held-to-maturity investments | 重新分類至持有至到期的投資 | ird_fs:ReclassificationIntoHeldtomaturityInvestments
Reclassification into loans and receivables | 重新分類至貸款和應收帳款 | ird_fs:ReclassificationIntoLoansAndReceivables
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income | 從以攤銷成本衡量重新分類至經其他綜合收益以公平價值衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss | 從以攤銷成本衡量重新分類至經損益以公平價值衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost | 從經其他綜合收益以公平價值衡量重新分類至以攤銷成本衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss | 從經其他綜合收益以公平價值衡量重新分類至經損益以公平價值衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost | 從經損益以公平價值衡量重新分類至以攤銷成本衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income | 從經損益以公平價值衡量重新分類至經其他綜合收益以公平價值衡量的金融資產 | ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
Reclassification out of available-for-sale financial assets | 重新分類至可供出售的金融資產之外 | ird_fs:ReclassificationOutOfAvailableforsaleFinancialAssets
Reclassification out of financial assets at fair value through profit or loss | 重新分類至經損益以公平價值衡量的金融資產之外 | ird_fs:ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
Reclassification out of held-to-maturity investments | 重新分類至持有至到期的投資之外 | ird_fs:ReclassificationOutOfHeldtomaturityInvestments
Reclassification out of loans and receivables | 重新分類至貸款和應收帳款之外 | ird_fs:ReclassificationOutOfLoansAndReceivables
Reclassified items [axis] | 重新分類項目 [axis] | ird_fs:ReclassifiedItemsAxis
Reclassified items [member] | 重新分類項目 [member] | ird_fs:ReclassifiedItemsMember
Recognised assets representing continuing involvement in derecognised financial assets | 表示持續參與終止確認金融資產的已確認資產 | ird_fs:RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Recognised liabilities representing continuing involvement in derecognised financial assets | 表示持續繼續參與終止確認金融資產的已確認負債 | ird_fs:RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | 會計利潤乘以適用税率的調節表 [abstract] | ird_fs:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | 尚未確認在損益表的初始確認公平價值和成交價格之間的總差額調節表 [abstract] | ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
Reconciliation of average effective tax rate and applicable tax rate [abstract] | 平均有效税率和適用税率調節 [abstract] | ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
Reconciliation of changes in allowance account for credit losses of financial assets [abstract] | 金融資產信貸損失撥備帳戶變動調節表 [abstract] | ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Reconciliation of changes in biological assets [abstract] | 生物資產變動對帳 [abstract] | ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract
Reconciliation of changes in contingent liabilities recognised in business combination [abstract] | 確認在業務合併中或有負債的變動調節 [abstract] | ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Reconciliation of changes in deferred tax liability (asset) [abstract] | 在遞延税項負債（資產）的變化的調節 [abstract] | ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Reconciliation of changes in fair value measurement, assets [abstract] | 公平價值衡量變動的對帳，資產 [abstract] | ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract] | 公平價值衡量和實體自有權益工具變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Reconciliation of changes in fair value measurement, liabilities [abstract] | 公平價值衡量變動的對帳，負債 [abstract] | ird_fs:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract
Reconciliation of changes in goodwill [abstract] | 商譽變化對帳 [abstract] | ird_fs:ReconciliationOfChangesInGoodwillAbstract
Reconciliation of changes in intangible assets and goodwill [abstract] | 無形資產和商譽變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Reconciliation of changes in intangible assets other than goodwill [abstract] | 商譽以外的無形資產變化的對帳 [abstract] | ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Reconciliation of changes in investment property [abstract] | 投資物業的變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract
Reconciliation of changes in net assets available for benefits [abstract] | 可用福利淨資產變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract
Reconciliation of changes in other provisions [abstract] | 其他準備的變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract
Reconciliation of changes in property, plant and equipment [abstract] | 物業、機器及設變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Reconciliation of changes in right-of-use assets [abstract] | 使用權資產變動的對帳 [abstract] | ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract
Reconciliation of fair value of credit derivative [abstract] | 信用衍生工具的公平價值調節表 [abstract] | ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract
Reconciliation of nominal amount of credit derivative [abstract] | 信用衍生工具的名義金額調節表 [abstract] | ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract
Reconciliation of number of shares outstanding [abstract] | 流通股數的對帳 [abstract] | ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract
Reconciliation of regulatory deferral account credit balances [abstract] | 監管遞延帳戶貸方餘額的對帳 [abstract] | ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract
Reconciliation of regulatory deferral account debit balances [abstract] | 監管遞延帳戶借方餘額的對帳 [abstract] | ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract
Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of HKFRS 17 have been applied [abstract] | 與已應用香港財務報告準則第17號的第C18(b)、C19(b)、C24(b)和C24(c)段的保險合同有關的以公平價值經其他綜合收入衡量的金融資產損益儲備的對帳 [abstract] | ird_fs:ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenAppliedAbstract
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] | 未折現租賃付款額與融資租賃投資淨額的對帳 [abstract] | ird_fs:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract
Recoverable amount of asset or cash-generating unit | 資產或現金產生單位的可收回金額 | ird_fs:RecoverableAmountOfAssetOrCashgeneratingUnit
Recoveries on loans previously written off | 之前已沖銷的貸款的恢復 | ird_fs:RecoveriesOnLoansPreviouslyWrittenOff
Recurring fair value measurement [member] | 經常性公平價值衡量 [member] | ird_fs:RecurringFairValueMeasurementMember
Redesignated [member] | 重新指定 [member] | ird_fs:RedesignatedMember
Redesignated amount [member] | 重新指定的金額 [member] | ird_fs:RedesignatedAmountMember
Redesignated financial asset as at fair value through profit or loss | 重新指定經損益以公平價值衡量的金融資產 | ird_fs:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss
Redesignated financial liability as at fair value through profit or loss | 重新指定經損益以公平價值衡量的金融負債 | ird_fs:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
Redesignation [axis] | 重新指定 [axis] | ird_fs:RedesignationAxis
Reduction of issued capital | 減少已發行股本 | ird_fs:ReductionOfIssuedCapital
Refunds provision | 退款準備 | ird_fs:RefundsProvision
Refunds provision [abstract] | 退款準備 [abstract] | ird_fs:RefundsProvisionAbstract
Refunds provision [member] | 退款準備 [member] | ird_fs:RefundsProvisionMember
Regulatory deferral account balances [axis] | 監管遞延帳戶餘額 [axis] | ird_fs:RegulatoryDeferralAccountBalancesAxis
Regulatory deferral account balances [member] | 監管遞延帳戶餘額 [member] | ird_fs:RegulatoryDeferralAccountBalancesMember
Regulatory deferral account balances classified as disposal groups [member] | 分類為處置組的監管遞延帳戶餘額 [member] | ird_fs:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
Regulatory deferral account balances not classified as disposal groups [member] | 未分類為處置組的監管遞延帳戶餘額 [member] | ird_fs:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
Regulatory deferral account credit balances | 監管遞延帳戶貸方餘額 | ird_fs:RegulatoryDeferralAccountCreditBalances
Regulatory deferral account credit balances [abstract] | 監管遞延帳戶貸方餘額 [abstract] | ird_fs:RegulatoryDeferralAccountCreditBalancesAbstract
Regulatory deferral account credit balances and related deferred tax liability | 監管遞延帳戶貸方餘額及相關遞延税項負債 | ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
Regulatory deferral account credit balances and related deferred tax liability [abstract] | 監管遞延帳戶貸方餘額及相關遞延税項負債 [abstract] | ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract
Regulatory deferral account credit balances directly related to disposal group | 與處置組直接相關的監管遞延帳戶貸方餘額 | ird_fs:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup
Regulatory deferral account debit balances | 監管遞延帳戶的借方餘額 | ird_fs:RegulatoryDeferralAccountDebitBalances
Regulatory deferral account debit balances [abstract] | 監管遞延帳戶借方餘額 [abstract] | ird_fs:RegulatoryDeferralAccountDebitBalancesAbstract
Regulatory deferral account debit balances and related deferred tax asset | 監管遞延帳戶借方餘額和相關的遞延税項資產 | ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
Regulatory deferral account debit balances and related deferred tax asset [abstract] | 監管遞延帳戶借方餘額和相關的遞延税項資產 [abstract] | ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract
Regulatory deferral account debit balances directly related to disposal group | 與處置組直接相關的監管遞延帳戶借方餘額 | ird_fs:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup
Regulatory environments [axis] | 監管環境 [axis] | ird_fs:RegulatoryEnvironmentsAxis
Regulatory environments [member] | 監管環境 [member] | ird_fs:RegulatoryEnvironmentsMember
Reimbursement rights related to defined benefit obligation, at fair value | 界定利益責任相關的報銷權的公平價值 | ird_fs:ReimbursementRightsAtFairValue
Reinsurance contracts held [member] | 持有再保險合同 [member] | ird_fs:ReinsuranceContractsHeldMember
Reinsurance contracts held that are assets | 屬於資產的持有再保險合同 | ird_fs:ReinsuranceContractsHeldThatAreAssets
Reinsurance contracts held that are liabilities | 屬於負債的持有再保險合同 | ird_fs:ReinsuranceContractsHeldThatAreLiabilities
Related party transactions [abstract] | 關聯方交易 [abstract] | ird_fs:RelatedPartyTransactionsAbstract
Remaining amortisation period of intangible assets material to entity | 對實體很重要的無形資產的剩餘攤銷期 | ird_fs:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of HKFRS 17 that are liabilities | 屬於負債的香港財務報告準則第17號範圍內的合同產生的剩餘合同未折現現金流出（流入） | ird_fs:RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
Remaining recovery period of regulatory deferral account debit balances | 監管遞延帳戶借方餘額剩餘的追回期 | ird_fs:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019
Remaining reversal period of regulatory deferral account credit balances | 監管遞延帳戶貸方餘額剩餘的撥回期 | ird_fs:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019
Rent deferred income | 遞延租金收入 | ird_fs:RentDeferredIncome
Rent deferred income classified as current | 歸類為流動的遞延租金收入 | ird_fs:RentDeferredIncomeClassifiedAsCurrent
Rent deferred income classified as non-current | 歸類為非流動的遞延租金收入 | ird_fs:RentDeferredIncomeClassifiedAsNoncurrent
Rent, measurement input [member] | 租金，衡量輸入 [member] | ird_fs:RentMeasurementInputMember
Rental expense | 租金費用 | ird_fs:RentalExpense
Rental income | 租金收入 | ird_fs:RentalIncome
Rental income from investment property | 投資物業的租金收入 | ird_fs:RentalIncomeFromInvestmentProperty
Rental income from investment property, net of direct operating expense | 來自投資物業的租金收入，扣除直接運營支出後 | ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense
Rental income from investment property, net of direct operating expense [abstract] | 投資物業的租金收入，扣除直接營運支出後 [abstract] | ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract
Repairs and maintenance expense | 維修和保養費用 | ird_fs:RepairsAndMaintenanceExpense
Repayments of bonds, notes and debentures | 償還債券，票據和債券 | ird_fs:RepaymentsOfBondsNotesAndDebentures
Repayments of borrowings, classified as financing activities | 償還借款，歸類為融資活動 | ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Repayments of current borrowings | 償還流動借款 | ird_fs:RepaymentsOfCurrentBorrowings
Repayments of non-current borrowings | 償還非流動借款 | ird_fs:RepaymentsOfNoncurrentBorrowings
Repayments of regulatory capital, equity | 償還監管資本，權益 | ird_fs:RepaymentsOfRegulatoryCapitalEquity
Repayments of regulatory capital, financial liabilities | 償還監管資本，金融負債 | ird_fs:RepaymentsOfRegulatoryCapitalFinancialLiabilities
Repayments of subordinated liabilities | 償還次級負債 | ird_fs:RepaymentsOfSubordinatedLiabilities
Reportable segments [member] | 應報告分部 [member] | ird_fs:ReportableSegmentsMember
Reported if in compliance with requirement of HKFRS [member] | 如果符合香港財務報告準則的要求，則需要報告 [member] | ird_fs:ReportedIfInComplianceWithRequirementOfHKFRSMember
Reporting year [member] | 報告年度 [member] | ird_fs:ReportingYearMember
Repurchase agreements and cash collateral on securities lent | 回購協定和現金抵押的借用證券 | ird_fs:RepurchaseAgreementsAndCashCollateralOnSecuritiesLent
Research and development expense | 研究和開發支出 | ird_fs:ResearchAndDevelopmentExpense
Reserve of cash flow hedges | 現金流量對沖的儲備 | ird_fs:ReserveOfCashFlowHedges
Reserve of cash flow hedges [member] | 現金流量對沖的儲備 [member] | ird_fs:ReserveOfCashFlowHedgesMember
Reserve of cash flow hedges, continuing hedges | 現金流量對沖儲備，持續對沖 | ird_fs:ReserveOfCashFlowHedgesContinuingHedges
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied | 現金流量對沖儲備，對此不再適用對沖會計對沖關係 | ird_fs:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
Reserve of change in fair value of financial liability attributable to change in credit risk of liability | 歸屬於負債的信貸風險變化的金融負債的公平價值變化儲備 | ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member] | 歸屬於負債信貸風險變化的金融負債的公平價值變動儲備 [member] | ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember
Reserve of change in value of foreign currency basis spreads | 外幣基差價值變動的儲備 | ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
Reserve of change in value of foreign currency basis spreads [member] | 外幣基差價值變動的儲備 [member] | ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
Reserve of change in value of forward elements of forward contracts | 遠期合約的遠期部分的價值變化儲備 | ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContracts
Reserve of change in value of forward elements of forward contracts [member] | 遠期合約的遠期要素價值的變化儲備 [member] | ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
Reserve of change in value of time value of options | 期權的時間價值的價值變化儲備 | ird_fs:ReserveOfChangeInValueOfTimeValueOfOptions
Reserve of change in value of time value of options [member] | 期權時間價值變動儲備 [member] | ird_fs:ReserveOfChangeInValueOfTimeValueOfOptionsMember
Reserve of equity component of convertible instruments | 可轉換工具的權益部分儲備 | ird_fs:ReserveOfEquityComponentOfConvertibleInstruments
Reserve of equity component of convertible instruments [member] | 可轉換工具的權益部分儲備 [member] | ird_fs:ReserveOfEquityComponentOfConvertibleInstrumentsMember
Reserve of exchange differences on translation | 折算產生的匯兑差額儲備 | ird_fs:ReserveOfExchangeDifferencesOnTranslation
Reserve of exchange differences on translation [member] | 折算產生的匯兑差額儲備 [member] | ird_fs:ReserveOfExchangeDifferencesOnTranslationMember
Reserve of exchange differences on translation, continuing hedges | 換算匯兑差額儲備，持續對沖 | ird_fs:ReserveOfExchangeDifferencesOnTranslationContinuingHedges
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied | 換算匯兑差額儲備，對此不再適用對沖會計對沖關係 | ird_fs:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss | 持有不包括在損益表的持有再保險合同的財務收入（費用）的儲備 | ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] | 不計入損益的持有再保險合同的財務收入（費用）儲備 [member] | ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember
Reserve of gains and losses from investments in equity instruments | 權益工具的投資收益和虧損儲備 | ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments
Reserve of gains and losses from investments in equity instruments [member] | 投資權益工具的損益儲備 [member] | ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | 經其他綜合收益以公平價值衡量的金融資產的收益和虧損儲備 | ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] | 經其他綜合收益以公平價值衡量的金融資產的收益和虧損的儲備 [member] | ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of HKFRS 17 have been applied | 已應用香港財務報告準則第17號的第C18(b)、C19(b)、C24(b)和C24(c)段的保險合同有關的以公平價值經其他綜合收入衡量的金融資產損益儲備 | ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenApplied
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | 在權益工具中的對沖投資損益儲備 | ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member] | 為權益工具投資作對沖的對沖工具損益儲備 [member] | ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember
Reserve of gains and losses on remeasuring available-for-sale financial assets | 重估可供出售金融資產的收益和虧損的儲備 | ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets
Reserve of gains and losses on remeasuring available-for-sale financial assets [member] | 重估可供出售金融資產的損益儲備 [member] | ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | 已簽發的保險合同的保險財務收入（費用）的儲備（不包括將會重新歸類至損益表的利潤或虧損） | ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] | 將重新分類至損益的未計入損益的已簽發保險合同的保險財務收入（費用）的儲備 [member] | ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | 已簽發的保險合同的保險財務收入（費用）的儲備（不包括不會重新歸類至損益表的利潤或虧損） | ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member] | 不計入損益且不會重新分類至損益的已簽發保險合同的保險財務收入（費用）的儲備 [member] | ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember
Reserve of remeasurements of defined benefit plans | 重新衡量界定利益計劃的儲備 | ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlans
Reserve of remeasurements of defined benefit plans [member] | 重新計算界定利益計劃的儲備 [member] | ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlansMember
Reserve of share-based payments | 以股份為基礎的支付的儲備 | ird_fs:ReserveOfSharebasedPayments
Reserve of share-based payments [member] | 以股份為基礎的支付的儲備 [member] | ird_fs:ReserveOfSharebasedPaymentsMember
Reserves within equity [axis] | 權益內儲備 [axis] | ird_fs:ReservesWithinEquityAxis
Reserves within equity [member] | 權益內儲備 [member] | ird_fs:ReservesWithinEquityDomain
Residual value risk [member] | 剩餘價值風險 [member] | ird_fs:ResidualValueRiskMember
Restricted cash and cash equivalents | 受限制的現金及現金等價物 | ird_fs:RestrictedCashAndCashEquivalents
Restricted share units [member] | 受限制股份單位 [member] | ird_fs_localised:RestrictedShareUnitsMember
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | 對投資物業變現或投資物業處置收益和收益匯出的限制 | ird_fs:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
Restructuring contingent liability [member] | 重組或有負債 [member] | ird_fs:RestructuringContingentLiabilityMember
Restructuring provision | 重組準備 | ird_fs:RestructuringProvision
Restructuring provision [abstract] | 重組準備 [abstract] | ird_fs:RestructuringProvisionAbstract
Restructuring provision [member] | 重組準備 [member] | ird_fs:RestructuringProvisionMember
Retained earnings (deficit) | 保留盈餘(虧損) | ird_fs:RetainedEarnings
Retained earnings [abstract] | 保留盈餘 [abstract] | ird_fs_localised:RetainedEarningsAbstract
Retained earnings [member] | 保留盈餘 [member] | ird_fs:RetainedEarningsMember
Retained earnings, excluding profit (loss) for reporting period | 保留盈餘，除了報告期內利潤（虧損） | ird_fs_localised:RetainedEarningsExcludingProfitLossForReportingPeriod
Retained earnings, excluding profit (loss) for reporting period [member] | 保留盈餘，不包括報告期內利潤（虧損） [member] | ird_fs_localised:RetainedEarningsExcludingProfitLossForReportingPeriodMember
Retained earnings, profit (loss) for reporting period | 保留盈餘，報告期內利潤（虧損） | ird_fs_localised:RetainedEarningsProfitLossForReportingPeriod
Retained earnings, profit (loss) for reporting period [member] | 保留盈餘，報告期內利潤（虧損） [member] | ird_fs_localised:RetainedEarningsProfitLossForReportingPeriodMember
Retention payables | 保留應付款 | ird_fs:RetentionPayables
Retirements, intangible assets and goodwill | 退廢，無形資產和商譽 | ird_fs:RetirementsIntangibleAssetsAndGoodwill
Retirements, intangible assets other than goodwill | 退廢，商譽以外的無形資產 | ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill
Retirements, property, plant and equipment | 退廢，物業、工業裝置及設備 | ird_fs:RetirementsPropertyPlantAndEquipment
Retirements, property, plant and equipment including right-of-use assets | 退廢，物業、工業裝置及設備，包括使用權資產 | ird_fs:RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
Retirements, right-of-use assets | 退廢，使用權資產 | ird_fs:RetirementsRightofuseAssets
Retrospective application and retrospective restatement [axis] | 追溯應用和追溯重述 [axis] | ird_fs:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Return on plan assets excluding interest income or expense, before tax, defined benefit plans | 不包括利息收入或費用，税前，界定利益計劃的計劃資產回報 | ird_fs_localised:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans | 不包括利息收入或費用的計劃資產回報，除税後，界定利益計劃 | ird_fs_localised:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
Revaluation increase (decrease), intangible assets other than goodwill | 重估增加（減少），商譽以外的無形資產 | ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill
Revaluation increase (decrease), property, plant and equipment | 物業、工業裝置及設備的重估增加（減少） | ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Revaluation increase (decrease), property, plant and equipment including right-of-use assets | 物業、工業裝置及設備，包括使用權資產的重估增加（減少） | ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets
Revaluation of intangible assets [abstract] | 無形資產的重估 [abstract] | ird_fs:RevaluationOfIntangibleAssetsAbstract
Revaluation surplus | 重估盈餘 | ird_fs:RevaluationSurplus
Revaluation surplus [member] | 重估盈餘 [member] | ird_fs:RevaluationSurplusMember
Revenue | 收入 | ird_fs:Revenue
Revenue [abstract] | 收入 [abstract] | ird_fs:RevenueAbstract
Revenue and other operating income | 收入和其他營運收入 | ird_fs:RevenueAndOperatingIncome
Revenue from commodities trading | 商品貿易收入 | ird_fs_localised:RevenueFromCommoditiesTrading
Revenue from construction contracts | 建造合同收入 | ird_fs:RevenueFromConstructionContracts
Revenue from contracts with customers | 客戶合同的收入 | ird_fs:RevenueFromContractsWithCustomers
Revenue from hotel operations | 酒店營運收入 | ird_fs:RevenueFromHotelOperations
Revenue from leasing of assets | 租賃資產的收入 | ird_fs_localised:RevenueFromLeasingOfAssets
Revenue from operation of broadcasting and television companies | 廣播及電視公司的營運收入 | ird_fs_localised:RevenueFromOperationOfBroadcastingAndTelevisionCompanies
Revenue from performance obligations satisfied or partially satisfied in previous periods | 已於前期滿足或部分滿足的履約義務收入 | ird_fs:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
Revenue from rendering of advertising services | 提供廣告服務的收入 | ird_fs:RevenueFromRenderingOfAdvertisingServices
Revenue from rendering of agency services | 提供代理服務的收入 | ird_fs_localised:RevenueFromRenderingOfAgencyServices
Revenue from rendering of cargo and mail transport services | 提供貨運和郵件運輸服務的收入 | ird_fs:RevenueFromRenderingOfCargoAndMailTransportServices
Revenue from rendering of consultancy services | 提供諮詢服務的收入 | ird_fs_localised:RevenueFromRenderingOfConsultancyServices
Revenue from rendering of data services | 提供數據服務的收入 | ird_fs:RevenueFromRenderingOfDataServices
Revenue from rendering of gaming services | 提供博彩服務的收入 | ird_fs:RevenueFromRenderingOfGamingServices
Revenue from rendering of information technology consulting services | 提供資訊科技諮詢服務的收入 | ird_fs:RevenueFromRenderingOfInformationTechnologyConsultingServices
Revenue from rendering of information technology maintenance and support services | 提供資訊科技維修及支援服務的收入 | ird_fs:RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices
Revenue from rendering of information technology services | 提供資訊科技服務的收入 | ird_fs:RevenueFromRenderingOfInformationTechnologyServices
Revenue from rendering of interconnection services | 提供互聯服務的收入 | ird_fs:RevenueFromRenderingOfInterconnectionServices
Revenue from rendering of internet and data services | 提供互聯網和數據服務的收入 | ird_fs:RevenueFromRenderingOfInternetAndDataServices
Revenue from rendering of internet and data services [abstract] | 提供互聯網和數據服務的收入 [abstract] | ird_fs:RevenueFromRenderingOfInternetAndDataServicesAbstract
Revenue from rendering of internet services | 提供互聯網服務的收入 | ird_fs:RevenueFromRenderingOfInternetServices
Revenue from rendering of land line telephone services | 提供固網電話服務的收入 | ird_fs:RevenueFromRenderingOfLandLineTelephoneServices
Revenue from rendering of management services | 提供管理服務的收入 | ird_fs_localised:RevenueFromRenderingOfManagementServices
Revenue from rendering of mobile telephone services | 提供手提電話服務的收入 | ird_fs:RevenueFromRenderingOfMobileTelephoneServices
Revenue from rendering of other telecommunication services | 提供其他電訊服務的收入 | ird_fs:RevenueFromRenderingOfOtherTelecommunicationServices
Revenue from rendering of other unclassified services | 提供其他未分類服務的收入 | ird_fs_localised:RevenueFromRenderingOfOtherUnclassifiedServices
Revenue from rendering of passenger transport services | 提供客運服務的收入 | ird_fs:RevenueFromRenderingOfPassengerTransportServices
Revenue from rendering of printing services | 提供印刷服務的收入 | ird_fs:RevenueFromRenderingOfPrintingServices
Revenue from rendering of professional services | 提供專業服務的收入 | ird_fs_localised:RevenueFromRenderingOfProfessionalServices
Revenue from rendering of services | 提供服務的收入 | ird_fs:RevenueFromRenderingOfServices
Revenue from rendering of services, related party transactions | 提供服務的收入，關聯方交易 | ird_fs:RevenueFromRenderingOfServicesRelatedPartyTransactions
Revenue from rendering of stevedoring, wharfing and godowns services | 提供裝卸，碼頭及貨倉服務的收入 | ird_fs_localised:RevenueFromRenderingOfStevedoringWharfingAndGodownsServices
Revenue from rendering of telecommunication services | 提供電訊服務的收入 | ird_fs:RevenueFromRenderingOfTelecommunicationServices
Revenue from rendering of telecommunication services [abstract] | 提供電訊業務的收入 [abstract] | ird_fs:RevenueFromRenderingOfTelecommunicationServicesAbstract
Revenue from rendering of telephone services | 提供電話服務的收入 | ird_fs:RevenueFromRenderingOfTelephoneServices
Revenue from rendering of transport services | 提供運輸服務的收入 | ird_fs:RevenueFromRenderingOfTransportServices
Revenue from room occupancy services | 客房出租服務的收入 | ird_fs:RevenueFromRoomOccupancyServices
Revenue from sale of agricultural product and fishing | 銷售農產品和魚的收入 | ird_fs_localised:RevenueFromSaleOfAgriculturalProductAndFishing
Revenue from sale of alcohol and alcoholic drinks | 銷售酒精和酒精飲料的收入 | ird_fs:RevenueFromSaleOfAlcoholAndAlcoholicDrinks
Revenue from sale of books | 銷售圖書的收入 | ird_fs:RevenueFromSaleOfBooks
Revenue from sale of copper | 銷售銅的收入 | ird_fs:RevenueFromSaleOfCopper
Revenue from sale of crude oil | 銷售原油的收入 | ird_fs:RevenueFromSaleOfCrudeOil
Revenue from sale of electricity | 銷售電力的收入 | ird_fs:RevenueFromSaleOfElectricity
Revenue from sale of food and beverage | 銷售食品和飲料的收入 | ird_fs:RevenueFromSaleOfFoodAndBeverage
Revenue from sale of gold | 銷售黃金的收入 | ird_fs:RevenueFromSaleOfGold
Revenue from sale of goods | 銷售商品的收入 | ird_fs:RevenueFromSaleOfGoods
Revenue from sale of goods, related party transactions | 銷售商品的收入，關聯方交易 | ird_fs:RevenueFromSaleOfGoodsRelatedPartyTransactions
Revenue from sale of landed properties held for trading | 銷售為交易而持有的物業的收入 | ird_fs_localised:RevenueFromSaleOfLandedPropertiesHeldForTrading
Revenue from sale of natural gas | 銷售天然氣的收入 | ird_fs:RevenueFromSaleOfNaturalGas
Revenue from sale of oil and gas products | 銷售石油和天然氣產品的收入 | ird_fs:RevenueFromSaleOfOilAndGasProducts
Revenue from sale of other unclassified goods | 銷售其他未分類商品的收入 | ird_fs_localised:RevenueFromSaleOfOtherUnclassifiedGoods
Revenue from sale of petroleum and petrochemical products | 銷售石油和石化產品的收入 | ird_fs:RevenueFromSaleOfPetroleumAndPetrochemicalProducts
Revenue from sale of publications | 銷售出版物的收入 | ird_fs:RevenueFromSaleOfPublications
Revenue from sale of raw materials and semi manufactures | 銷售原料及半製成品的收入 | ird_fs_localised:RevenueFromSaleOfRawMaterialsAndSemiManufactures
Revenue from sale of silver | 銷售銀的收入 | ird_fs:RevenueFromSaleOfSilver
Revenue from sale of sugar | 銷售糖的收入 | ird_fs:RevenueFromSaleOfSugar
Revenue from sale of telecommunication equipment | 銷售電訊設備的收入 | ird_fs:RevenueFromSaleOfTelecommunicationEquipment
Revenue from sub-contract processing of textile and garments, food products, metal-wares, paper products, plastic products and various miscellaneous products | 紡織服裝，食品，金屬製品，紙製品，塑膠製品和各種其他製品的加工的分包合同收入 | ird_fs_localised:RevenueFromSubcontractProcessingOfTextileAndGarmentsFoodProductsMetalwaresPaperProductsPlasticProductsAndVariousMiscellaneousProducts
Revenue from subscriptions and membership fees | 訂閱費和會員費收入 | ird_fs_localised:RevenueFromSubscriptionsAndMembershipFees
Revenue multiple, measurement input [member] | 多項收入，衡量輸入 [member] | ird_fs:RevenueMultipleMeasurementInputMember
Revenue of acquiree since acquisition date | 自收購日後被收購方的收入 | ird_fs:RevenueOfAcquiree
Revenue of combined entity as if combination occurred at beginning of period | 合併實體的收入，猶如合併發生於期初 | ird_fs:RevenueOfCombinedEntity
Revenue recognised on exchanging construction services for financial asset | 以建築服務換取金融資產確認的收入 | ird_fs:RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset
Revenue recognised on exchanging construction services for intangible asset | 以無形資產交換建築服務確認的收入 | ird_fs:RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset
Revenue that was included in contract liability balance at beginning of period | 已包括在期初合同負債餘額的收入 | ird_fs:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
Reversal of impairment loss | 減值虧損撥回 | ird_fs:ReversalOfImpairmentLoss
Reversal of impairment loss recognised in other comprehensive income | 計入其他綜合收益中的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill | 減值虧損的撥回計入其他綜合收益，商譽以外的無形資產 | ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment | 計入其他綜合收益的物業、工業裝置及設備的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets | 計入其他綜合收益的物業、工業裝置及設備(包括使用權資產)的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets
Reversal of impairment loss recognised in other comprehensive income, right-of-use assets | 計入其他綜合收益的使用權資產的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets
Reversal of impairment loss recognised in profit or loss | 計入損益的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Reversal of impairment loss recognised in profit or loss, biological assets | 計入損益的減值虧損撥回，生物資產 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill | 計入損益的減值虧損撥回，商譽以外的無形資產 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Reversal of impairment loss recognised in profit or loss, investment property | 計入損益的減值虧損撥回，投資物業 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
Reversal of impairment loss recognised in profit or loss, loans and advances | 在損益表確認的貸款和墊款的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
Reversal of impairment loss recognised in profit or loss, property, plant and equipment | 計入損益的物業、工業裝置及設備的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | 計入損益的物業、工業裝置及設備(包括使用權資產)的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets
Reversal of impairment loss recognised in profit or loss, right-of-use assets | 計入損益的使用權資產的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets
Reversal of impairment loss recognised in profit or loss, trade receivables | 在損益表確認的應收帳款的減值虧損撥回 | ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
Reversal of inventory write-down | 存貨減記撥回 | ird_fs:ReversalOfInventoryWritedown
Reversal of provisions for cost of restructuring | 重組成本準備的撥回 | ird_fs:ReversalOfProvisionsForCostOfRestructuring
Reversal, allowance account for credit losses of financial assets | 撥回金融資產信貸損失撥備帳戶 | ird_fs:ReversalAllowanceAccountForCreditLossesOfFinancialAssets
Reverse repurchase agreements and cash collateral on securities borrowed | 逆回購協議和現金抵押的借用證券 | ird_fs:ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
Reversed unsettled liabilities, contingent liabilities recognised in business combination | 撥回未結算負債，確認在業務合併中的或有負債 | ird_fs:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Right-of-use asset fair value used as deemed cost | 以公平價值衡量的使用權資產用作推定成本 | ird_fs:RightofuseAssetFairValueUsedAsDeemedCost
Right-of-use assets | 使用權資產 | ird_fs:RightofuseAssets
Right-of-use assets [member] | 使用權資產 [member] | ird_fs:RightofuseAssetsMember
Right-of-use assets, increase (decrease) in revaluation surplus | 使用權資產，重估盈餘增加（減少） | ird_fs:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
Right-of-use assets, revaluation surplus | 使用權資產，重估盈餘 | ird_fs:RightofuseAssetsRevaluationSurplus
Right-of-use assets, revalued assets, at cost | 使用權資產，重估資產，以成本衡量 | ird_fs:RightofuseAssetsRevaluedAssetsAtCost
Rights, preferences and restrictions attaching to class of share capital | 股本類別附帶的權利、優先權和限制 | ird_fs:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Risk adjustment for non-financial risk [member] | 非財務風險的風險調整 [member] | ird_fs:RiskAdjustmentForNonfinancialRiskMember
Risk diversification effect [member] | 風險分散效應 [member] | ird_fs:RiskDiversificationEffectMember
Risk exposure associated with instruments sharing characteristic | 與工具共享特徵相關的風險 | ird_fs:RiskExposureAssociatedWithInstrumentsSharingCharacteristic
Risk free interest rate, share options granted | 無風險利率，授予股份期權 | ird_fs:DescriptionOfRiskFreeInterestRateShareOptionsGranted
Risk variables [axis] | 風險變數 [axis] | ird_fs:RiskExposuresAxis
Risk variables [member] | 風險變數 [member] | ird_fs:RiskExposuresMember
Royalty expense | 特許權使用費費用 | ird_fs:RoyaltyExpense
Royalty income | 特許權使用費收入 | ird_fs:RevenueFromRoyalties
Sale or issue of treasury shares | 出售或發行的庫存股 | ird_fs:SaleOrIssueOfTreasuryShares
Sales and marketing expense | 銷售和行銷費用 | ird_fs:SalesAndMarketingExpense
Sales channels [axis] | 銷售途徑 [axis] | ird_fs:SalesChannelsAxis
Sales channels [member] | 銷售途徑 [member] | ird_fs:SalesChannelsMember
Sales of property and other assets, related party transactions | 銷售物業和其他資產，關聯方交易 | ird_fs:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Sales, fair value measurement, assets | 出售公平價值衡量的資產 | ird_fs:SalesFairValueMeasurementAssets
Sales, fair value measurement, entity's own equity instruments | 出售公平價值衡量的實體自有權益工具 | ird_fs:SalesFairValueMeasurementEntitysOwnEquityInstruments
Sales, fair value measurement, liabilities | 出售公平價值衡量的負債 | ird_fs:SalesFairValueMeasurementLiabilities
Secured bank loans received | 獲得的抵押銀行貸款 | ird_fs:SecuredBankLoansReceived
Securities lending [member] | 證券借貸 [member] | ird_fs:SecuritiesLendingMember
Securitisation vehicles [member] | 證券化工具 [member] | ird_fs:SecuritisationVehiclesMember
Securitisations [member] | 證券化 [member] | ird_fs:SecuritisationsMember
Segment consolidation items [axis] | 分部綜合項目 [axis] | ird_fs:SegmentConsolidationItemsAxis
Segment consolidation items [member] | 分部綜合項目 [member] | ird_fs:EntitysTotalForSegmentConsolidationItemsMember
Segments [axis] | 分部 [axis] | ird_fs:SegmentsAxis
Segments [member] | 分部 [member] | ird_fs:SegmentsMember
Selling expense | 銷售費用 | ird_fs:SellingExpense
Selling profit (loss) on finance leases | 融資租賃的銷售利潤（虧損） | ird_fs:SellingProfitLossOnFinanceLeases
Selling, general and administrative expense | 銷售，一般和行政費用 | ird_fs:SellingGeneralAndAdministrativeExpense
Selling, general and administrative expense [abstract] | 銷售，一般和行政費用 [abstract] | ird_fs:SellingGeneralAndAdministrativeExpenseAbstract
Selling, general and administrative expense [member] | 銷售，一般和行政費用 [member] | ird_fs_localised:SellingGeneralAndAdministrativeExpenseMember
Sensitivity analysis for types of market risk [text block] | 對各類市場風險的敏感度分析 [text block] | ird_fs:SensitivityAnalysisForEachTypeOfMarketRisk
Separate [member] | 獨立的 [member] | ird_fs:SeparateMember
Separate management entities [axis] | 獨立管理實體 [axis] | ird_fs:SeparateManagementEntitiesAxis
Separate management entities [member] | 獨立管理實體 [member] | ird_fs:SeparateManagementEntitiesMember
Service concession arrangements [axis] | 特許服務安排 [axis] | ird_fs:ServiceConcessionArrangementsAxis
Service concession arrangements [member] | 特許服務安排 [member] | ird_fs:ServiceConcessionArrangementsMember
Service concession rights [member] | 服務特許權 [member] | ird_fs:ServiceConcessionRightsMember
Services expense | 服務費用 | ird_fs:ServicesExpense
Services received, related party transactions | 所獲得服務，關聯方交易 | ird_fs:ServicesReceivedRelatedPartyTransactions
Settled liabilities, contingent liabilities recognised in business combination | 已結算負債，確認在業務合併中的或有負債 | ird_fs:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Settlement of liabilities by entity on behalf of related party, related party transactions | 實體代表關聯方結算負債，關聯方交易 | ird_fs:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Settlement of liabilities on behalf of entity by related party, related party transactions | 關聯方代表實體結算負債，關聯方交易 | ird_fs:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Settlements, fair value measurement, assets | 結算公平價值衡量的資產 | ird_fs:SettlementsFairValueMeasurementAssets
Settlements, fair value measurement, entity's own equity instruments | 結算公平價值衡量的實體自有權益工具 | ird_fs:SettlementsFairValueMeasurementEntitysOwnEquityInstruments
Settlements, fair value measurement, liabilities | 結算公平價值衡量的負債 | ird_fs:SettlementsFairValueMeasurementLiabilities
Setup costs [member] | 設置成本 [member] | ird_fs:SetupCostsMember
Seven years before reporting year [member] | 報告年度的前七年 [member] | ird_fs:SevenYearsBeforeReportingYearMember
Share issue related cost | 股份發行有關的費用 | ird_fs:ShareIssueRelatedCost
Share of contingent liabilities of associates [member] | 聯營公司的或有負債的份額 [member] | ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember
Share of contingent liabilities of associates incurred jointly with other investors | 與其他投資者共同承擔的聯營公司的或有負債的份額 | ird_fs:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors
Share of contingent liabilities of joint ventures incurred jointly with other investors | 與其他投資者共同承擔的合營公司的或有負債的份額 | ird_fs:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax | 採用權益法入帳的聯營公司和合營公司的其他綜合收益中將重新分類至損益的份額，税前 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax | 採用權益法入帳的聯營公司和合營公司的其他綜合收益中將重新分類至損益的份額，除税後 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax | 採用權益法入帳的聯營公司和合營公司的其他綜合收益中不會重新分類至損益的份額，税前 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax | 採用權益法入帳的聯營公司和合營公司的其他綜合收益中不會重新分類至損益的份額，除税後 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax | 採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額，税前 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract] | 採用權益法入帳的聯營公司和合營公司的其他綜合收益的份額，税前 [abstract] | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | 採用權益法入帳所佔聯營公司及合營公司的其他綜合收益金額，除税後 | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract] | 採用權益法入帳所佔聯營公司及合營公司的其他綜合收益金額，除税後 [abstract] | ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method | 採用權益法入帳來自已終止業務的聯營公司和合營公司的税後利潤（虧損）份額 | ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method | 採用權益法入帳來自持續營運的聯營公司和合營公司的利潤（虧損）份額 | ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) of associates accounted for using equity method | 按權益法入帳的聯營公司的利潤（虧損）份額 | ird_fs:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
Share of profit (loss) of associates and joint ventures accounted for using equity method | 採用權益法，聯營公司和合營公司的利潤（虧損）的份額 | ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract] | 採用權益法，聯營公司和合營公司的利潤（虧損）的份額 [abstract] | ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
Share of profit (loss) of joint ventures accounted for using equity method | 按權益法入帳的合營公司的利潤（虧損）份額 | ird_fs:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod
Share of total comprehensive income of associates and joint ventures accounted for using equity method | 採用權益法入帳所佔聯營公司及合營公司的總綜合收益 | ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share options [member] | 股票期權 [member] | ird_fs_localised:ShareOptionsMember
Share premium | 股份溢價 | ird_fs:SharePremium
Share premium [member] | 股份溢價 [member] | ird_fs:SharePremiumMember
Ships | 船舶 | ird_fs:Ships
Ships [member] | 船舶 [member] | ird_fs:ShipsMember
Short-term borrowings [member] | 流動借款 [member] | ird_fs:ShorttermBorrowingsMember
Short-term contracts [member] | 短期合同 [member] | ird_fs:ShorttermContractsMember
Short-term deposits, classified as cash equivalents | 短期存款，列為現金等價物 | ird_fs:ShorttermDepositsClassifiedAsCashEquivalents
Short-term deposits, not classified as cash equivalents | 短期存款，不分類為現金等價物 | ird_fs:ShorttermDepositsNotClassifiedAsCashEquivalents
Short-term employee benefits accruals | 短期僱員應計福利 | ird_fs:ShorttermEmployeeBenefitsAccruals
Short-term employee benefits expense | 短期僱員福利費用 | ird_fs:ShorttermEmployeeBenefitsExpense
Short-term employee benefits expense [abstract] | 短期僱員福利費用 [abstract] | ird_fs:ShorttermEmployeeBenefitsExpenseAbstract
Short-term investments, classified as cash equivalents | 短期投資，列為現金等價物 | ird_fs:ShorttermInvestmentsClassifiedAsCashEquivalents
Significant interest rate benchmarks subject to interest rate benchmark reform [member] | 利率基準改革的重要利率基準 [member] | ird_fs_localised:SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember
Significant unobservable input, assets | 重大不可觀察的輸入，資產 | ird_fs:SignificantUnobservableInputAssets
Significant unobservable input, entity's own equity instruments | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 | ird_fs:SignificantUnobservableInputEntitysOwnEquityInstruments
Significant unobservable input, liabilities | 重大不可觀察的輸入，負債 | ird_fs:SignificantUnobservableInputLiabilities
Six years before reporting year [member] | 報告年度的前六年 [member] | ird_fs:SixYearsBeforeReportingYearMember
Social security contributions | 社會保障供款 | ird_fs:SocialSecurityContributions
State defined benefit plans [member] | 政府界定利益計劃 [member] | ird_fs:StateDefinedBenefitPlansMember
Statement of HKFRS compliance [text block] | 符合香港財務報告準則的聲明 [text block] | ird_fs:StatementOfHKFRSCompliance
Statement of cash flows [abstract] | 現金流量表 [abstract] | ird_fs:StatementOfCashFlowsAbstract
Statement of changes in equity [abstract] | 權益變動表 [abstract] | ird_fs:StatementOfChangesInEquityAbstract
Statement of changes in equity [line items] | 權益變動表 [line items] | ird_fs:StatementOfChangesInEquityLineItems
Statement of changes in equity [table] | 權益變動表 [table] | ird_fs:StatementOfChangesInEquityTable
Statement of changes in net assets available for benefits [abstract] | 可用於福利的淨資產變動表 [abstract] | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract
Statement of comprehensive income [abstract] | 綜合收益表 [abstract] | ird_fs:StatementOfComprehensiveIncomeAbstract
Statement of financial position [abstract] | 財務狀況表 [abstract] | ird_fs:StatementOfFinancialPositionAbstract
Statement of profit or loss and other comprehensive income [abstract] | 損益和其他綜合收益表 [abstract] | ird_fs:StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract
Statement that comparative information does not comply with HKFRS 7 and HKFRS 9 | 比較資料不符合香港財務報告準則第7號及香港財務報告準則第9號的聲明 | ird_fs:StatementThatComparativeInformationDoesNotComplyWithHKFRS7AndHKFRS9
Statement that entity applies paragraph 20 of HKFRS 17 in determining groups of insurance contracts | 實體採用香港財務報告準則第17號第20段來决定保險合同組別的聲明 | ird_fs:StatementThatEntityAppliesParagraph20OfHKFRS17InDeterminingGroupsOfInsuranceContracts
Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies HKFRS 17 | 聲明實體不會披露有關首次應用香港財務報告準則第17號的年度報告期結束前五年之前發生的索賠進展的未公開信息 | ird_fs:StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesHKFRS17
Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes | 實體已應用與支柱二所得税相關的遞延税會計豁免的聲明 | ird_fs:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of HKFRS 16 | 聲明實體在初始應用香港財務報告準則第16號之日評估合同是否為租賃或包含租賃時選擇了實務權宜作法 | ird_fs:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfHKFRS16
Statement that investment entity is required to apply exception from consolidation | 投資實體須申請合併例外的聲明 | ird_fs:StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation
Statement that investment entity prepares separate financial statements as its only financial statements | 投資實體編制獨立財務報表作為其唯一的財務報表的聲明 | ird_fs:StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements
Statement that lessee accounts for leases of low-value assets using recognition exemption | 承租人使用確認豁免對低價值資產租賃進行會計處理的聲明 | ird_fs:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption
Statement that lessee accounts for short-term leases using recognition exemption | 承租人使用確認豁免對短期租賃進行會計處理的聲明 | ird_fs:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption
Statement that lessee applied practical expedient in paragraph 46A of HKFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of HKFRS 16 | 承租人將香港財務報告準則第16號第46A段中的實務權宜作法應用於因covid-19大流行而直接導致且符合香港財務報告準則第16號第46B段中的條件的所有租金寬減聲明 | ird_fs_localised:StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfHKFRS16
Statement that lessee uses practical expedients when applying HKFRS 16 retrospectively to leases classified as operating leases applying HKAS 17 | 關於承租人在追溯應用香港財務報告準則第16號至應用香港會計準則第17號分類為營運租賃的租賃時使用實務權宜作法的聲明 | ird_fs:StatementThatLesseeUsesPracticalExpedientsWhenApplyingHKFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingHKAS17
Statement that practical expedient about existence of significant financing component has been used | 已使用有關存在重大融資成分的實務上的權宜操作的聲明 | ird_fs:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
Statement that practical expedient about incremental costs of obtaining contract has been used | 已使用有關為取得合同的額外成本的實務上的權宜操作的聲明 | ird_fs:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed
Statement that rate regulator is related party | 收費監管機構為關聯方的聲明 | ird_fs:StatementThatRateRegulatorIsRelatedParty
Statement that regulatory deferral account balance is no longer fully recoverable or reversible | 監管遞延帳戶餘額不再是完全可追回或可逆轉的聲明 | ird_fs:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets | 資產的公平價值層級一級和二級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments | 實體自有權益工具的公平價值層級一級和二級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities | 負債的公平價值層級一級和二級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets | 資產的公平價值層級一級、二級或三級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments | 實體自有權益工具的公平價值層級一級、二級或三級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities | 負債的公平價值層級一級、二級或三級之間未發生轉移的聲明 | ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities
Statement that unadjusted comparative information has been prepared on different basis | 未經調整的比較資訊是在不同的基準上編制的聲明 | ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
Statutory reserve | 法定儲備 | ird_fs:StatutoryReserve
Statutory reserve [member] | 法定儲備 [member] | ird_fs:StatutoryReserveMember
Structured debt, amount contributed to fair value of plan assets | 結構性債務，計入計劃資產的公平價值金額 | ird_fs:StructuredDebtAmountContributedToFairValueOfPlanAssets
Structured debt, percentage contributed to fair value of plan assets | 結構性債務，計入計劃資產的公平價值百分比 | ird_fs_localised:StructuredDebtPercentageContributedToFairValueOfPlanAssets
Subclassifications of assets, liabilities and equities [abstract] | 資產、負債和權益的子分類 [abstract] | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Subordinated liabilities | 次級負債 | ird_fs:SubordinatedLiabilities
Subordinated liabilities [abstract] | 次級負債 [abstract] | ird_fs:SubordinatedLiabilitiesAbstract
Subordinated liabilities at amortised cost | 以攤銷成本衡量的的次級負債 | ird_fs:SubordinatedLiabilitiesAtAmortisedCost
Subscription circulation revenue | 訂閱發行收入 | ird_fs:SubscriptionCirculationRevenue
Subsequent recognition of deferred tax assets, goodwill | 遞延税項資產的後續確認，商譽 | ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
Subsidiaries [axis] | 附屬公司 [axis] | ird_fs:SignificantInvestmentsInSubsidiariesAxis
Subsidiaries [member] | 附屬公司 [member] | ird_fs:EntitysTotalForSubsidiariesMember
Subsidiaries with material non-controlling interests [member] | 擁有重大非控制性權益的附屬公司 [member] | ird_fs:SubsidiariesWithMaterialNoncontrollingInterestsMember
Subsidies Expense | 補貼費用 | ird_fs_localised:SubsidiesExpense
Summary quantitative data about entity's exposure to risk [text block] | 關於實體的風險的定量資料摘要 [text block] | ird_fs:SummaryQuantitativeDataAboutEntitysExposureToRisk
Summary quantitative data about puttable financial instruments classified as equity instruments | 有關分類為權益工具回售金融工具的定量資料摘要 | ird_fs:SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments
Summary quantitative data about what entity manages as capital | 關於實體管理什麽資本的定量資料摘要 | ird_fs:SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital
Summary quantitative information about exposure to risk that arises from contracts within scope of HKFRS 17 [text block] | 由香港財務報告準則第17號範圍內的合同產生的風險的定量資料摘要 [text block] | ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
Supplier finance arrangements [axis] | 供應商融資安排 [axis] | ird_fs:SupplierFinanceArrangementsAxis
Supplier finance arrangements [member] | 供應商融資安排 [member] | ird_fs:SupplierFinanceArrangementsMember
Support provided to structured entity without having contractual obligation to do so | 在沒有合同義務的情況下向結構性實體提供的支援 | ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | 描述在沒有合同義務的情況下由投資實體或其附屬公司向附屬公司提供的支援 | ird_fs:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
Surplus (deficit) in plan | 計劃盈餘（虧損） | ird_fs:SurplusDeficitInPlan
Surplus (deficit) in plan [abstract] | 計劃中的盈餘（赤字） [abstract] | ird_fs:SurplusDeficitInPlanAbstract
Swap contract [member] | 掉期合同 [member] | ird_fs:SwapContractMember
Tangible exploration and evaluation assets | 有形勘探及評估資產 | ird_fs:TangibleExplorationAndEvaluationAssets
Tangible exploration and evaluation assets [member] | 有形勘探及評估資產 [member] | ird_fs:TangibleExplorationAndEvaluationAssetsMember
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | 前期未確認税務虧損、税收抵免或前期的暫時性差異用於減少當期税項開支的税收利益 | ird_fs:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | 前期未確認税務虧損、税收抵免或前期的暫時性差異用於減少遞延税項開支的税收利益 | ird_fs:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Tax contingent liability [member] | 税務或有負債 [member] | ird_fs:TaxContingentLiabilityMember
Tax effect from change in tax rate | 在税率變動的税務影響 | ird_fs:TaxEffectFromChangeInTaxRate
Tax effect of expense not deductible in determining taxable profit (tax loss) | 在確定應課税利潤（税務虧損）時就不獲扣減的開支的税收影響 | ird_fs:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Tax effect of foreign tax rates | 外地税率的所得税影響 | ird_fs:TaxEffectOfForeignTaxRates
Tax effect of impairment of goodwill | 商譽減值的税務影響 | ird_fs:TaxEffectOfImpairmentOfGoodwill
Tax effect of revenues exempt from taxation | 免税收入的税收影響 | ird_fs:TaxEffectOfRevenuesExemptFromTaxation2011
Tax effect of tax losses | 税務虧損的税務影響 | ird_fs:TaxEffectOfTaxLosses
Tax expense (income) | 所得税費用（收益） | ird_fs:IncomeTaxExpenseContinuingOperations
Tax expense (income) at applicable tax rate | 適用税率所得税費用（收益） | ird_fs:TaxExpenseIncomeAtApplicableTaxRate
Tax expense (income) of discontinued operation [abstract] | 已終止業務的所得税費用（收益） [abstract] | ird_fs:TaxExpenseOfDiscontinuedOperationAbstract
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss | 因會計政策變更和錯誤並已計入損益的税項開支（收入） | ird_fs:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Tax expense (income) relating to gain (loss) on discontinuance | 與停運收益（虧損）相關的税務支出（收入） | ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations | 與已終止業務的日常活動利潤（虧損）相關的税務支出（收入） | ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
Tax expense other than income tax expense | 所得税費用以外的其他税項費用 | ird_fs:TaxExpenseOtherThanIncomeTaxExpense
Tax rate effect from change in tax rate | 在税率變動税率的影響 | ird_fs:TaxRateEffectFromChangeInTaxRate
Tax rate effect of adjustments for current tax of prior periods | 前期的當期税項調整的税率影響 | ird_fs:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
Tax rate effect of expense not deductible in determining taxable profit (tax loss) | 在確定應課税利潤（税務虧損）時不可扣除的費用的税率影響 | ird_fs:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Tax rate effect of foreign tax rates | 外地税率的税率效應 | ird_fs:TaxRateEffectOfForeignTaxRates
Tax rate effect of impairment of goodwill | 商譽減值的税率效應 | ird_fs:TaxRateEffectOfImpairmentOfGoodwill
Tax rate effect of revenues exempt from taxation | 收入免税的税率效應 | ird_fs:TaxRateEffectOfRevenuesExemptFromTaxation
Tax rate effect of tax losses | 税務虧損的税率影響 | ird_fs:TaxRateEffectOfTaxLosses
Taxation-related regulatory deferral account balances [member] | 税收相關的監管遞延帳戶餘額 [member] | ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
Technology-based intangible assets [member] | 以技術為基礎的無形資產 [member] | ird_fs:TechnologybasedIntangibleAssetsMember
Technology-based intangible assets recognised as of acquisition date | 在收購日確認技術型無形資產 | ird_fs:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
Temporary difference, unused tax losses and unused tax credits [axis] | 暫時性差異、未使用的税務虧損和未使用的税收抵免 [axis] | ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Temporary difference, unused tax losses and unused tax credits [member] | 暫時性差異、未使用的税務虧損和未使用的税收抵免 [member] | ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Temporary differences [member] | 暫時性差異 [member] | ird_fs:TemporaryDifferenceMember
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised | 對附屬公司、分支機構、聯營公司和合營安排權益未確認遞延税項負債所涉及的暫時性差異 | ird_fs:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
Termination benefits expense | 離職福利費用 | ird_fs:TerminationBenefitsExpense
Three years before reporting year [member] | 報告年度的前三年 [member] | ird_fs:ThreeYearsBeforeReportingYearMember
Time-and-materials contracts [member] | 時間和材料合同 [member] | ird_fs:TimeandmaterialsContractsMember
Timing of transfer of goods or services [axis] | 商品或服務轉移的時間 [axis] | ird_fs:TimingOfTransferOfGoodsOrServicesAxis
Timing of transfer of goods or services [member] | 商品或服務轉移的時間 [member] | ird_fs:TimingOfTransferOfGoodsOrServicesMember
Title of initially applied HKFRS | 初始應用的香港財務報告準則的名稱 | ird_fs:TitleOfInitiallyAppliedHKFRS
Title of new HKFRS | 新香港財務報告準則的名稱 | ird_fs:TitleOfNewHKFRS
Top of range [member] | 範圍的上限 [member] | ird_fs:TopOfRangeMember
Total for all associates [member] | 所有聯營公司的總計 [member] | ird_fs:AssociatesMember
Total for all business combinations [member] | 所有企業合併的總計 [member] | ird_fs:BusinessCombinationsMember
Total for all cash-generating units [member] | 所有現金產生單位的總計 [member] | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
Total for all consolidated structured entities [member] | 所有合併結構化實體的總計 [member] | ird_fs:ConsolidatedStructuredEntitiesMember
Total for all external credit grades [member] | 外部信貸評級總計 [member] | ird_fs:ExternalCreditGradesMember
Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member] | 所有功能貨幣不可兑換為列帳貨幣的外地業務的總計 [member] | ird_fs:TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember
Total for all individual assets or cash-generating units [member] | 所有個別資產或現金產生單位的總計 [member] | ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
Total for all internal credit grades [member] | 所有內部信貸評級的總計 [member] | ird_fs:InternalCreditGradesMember
Total for all joint operations [member] | 所有聯合營運的總計 [member] | ird_fs:JointOperationsMember
Total for all joint ventures [member] | 所有合營公司的總計 [member] | ird_fs:JointVenturesMember
Total for all probability of default [member] | 所有違約概率的總計 [member] | ird_fs:ProbabilityOfDefaultMember
Total for all related parties [member] | 所有關聯方的總計 [member] | ird_fs:RelatedPartiesMember
Total for all subsidiaries [member] | 所有附屬公司的總數 [member] | ird_fs:SubsidiariesMember
Total for all unconsolidated structured entities [member] | 所有未綜合的結構性實體 [member] | ird_fs:UnconsolidatedStructuredEntitiesMember
Trade and other current payables | 貿易及其他流動應付款 | ird_fs:TradeAndOtherCurrentPayables
Trade and other current payables [abstract] | 貿易及其他流動應付款 [abstract] | ird_fs:TradeAndOtherCurrentPayablesAbstract
Trade and other current receivables | 貿易及其他流動應收款 | ird_fs:TradeAndOtherCurrentReceivables
Trade and other current receivables [abstract] | 貿易及其他流動應收款 [abstract] | ird_fs:TradeAndOtherCurrentReceivablesAbstract
Trade and other non-current payables | 貿易及其他非流動應付款 | ird_fs:NoncurrentPayables
Trade and other non-current payables [abstract] | 貿易及其他非流動應付款 [abstract] | ird_fs:NoncurrentPayablesAbstract
Trade and other non-current receivables | 貿易及其他非流動應收款 | ird_fs:NoncurrentReceivables
Trade and other non-current receivables [abstract] | 貿易及其他非流動應收款 [abstract] | ird_fs:NoncurrentReceivablesAbstract
Trade and other payables | 貿易及其他應付款 | ird_fs:TradeAndOtherPayables
Trade and other payables [abstract] | 貿易及其他應付款 [abstract] | ird_fs:TradeAndOtherPayablesAbstract
Trade and other payables recognised as of acquisition date | 在收購日確認的貿易及其他應付款 | ird_fs:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Trade and other payables, undiscounted cash flows | 貿易及其他應付款的未折現現金流量 | ird_fs:TradeAndOtherPayablesUndiscountedCashFlows
Trade and other receivables | 貿易及其他應收款 | ird_fs:TradeAndOtherReceivables
Trade and other receivables [abstract] | 貿易及其他應收款 [abstract] | ird_fs:TradeAndOtherReceivablesAbstract
Trade payables | 貿易應付款 | ird_fs:TradeAndOtherPayablesToTradeSuppliers
Trade receivables | 貿易應收帳款 | ird_fs:TradeReceivables
Trade receivables [member] | 貿易應收帳款 [member] | ird_fs:TradeReceivablesMember
Trading equity securities [member] | 交易用途股份型證券 [member] | ird_fs:TradingEquitySecuritiesMember
Trading income (expense) | 交易收入（支出） | ird_fs:TradingIncomeExpense
Trading income (expense) [abstract] | 交易收入（支出） [abstract] | ird_fs:TradingIncomeExpenseAbstract
Trading income (expense) on debt instruments | 債務工具的交易收入（支出） | ird_fs:TradingIncomeExpenseOnDebtInstruments
Trading income (expense) on derivative financial instruments | 衍生金融工具的交易收入（支出） | ird_fs:TradingIncomeExpenseOnDerivativeFinancialInstruments
Trading income (expense) on equity instruments | 權益工具的交易收入（支出） | ird_fs:TradingIncomeExpenseOnEquityInstruments
Trading income (expense) on foreign exchange contracts | 外匯合同的交易收入（支出） | ird_fs:TradingIncomeExpenseOnForeignExchangeContracts
Trading securities [member] | 交易證券 [member] | ird_fs:TradingSecuritiesMember
Transaction price allocated to remaining performance obligations | 分配至剩餘履約義務的交易價格 | ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis] | 與業務合併中資產收購和負債承擔分開確認的交易 [axis] | ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member] | 與業務合併中資產收購和負債承擔分開確認的交易 [member] | ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
Transfer between financial liabilities and equity attributable to change in redemption prohibition | 金融負債和權益歸屬之間轉移到贖回禁止改變 | ird_fs:TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition
Transfer from (to) inventories and owner-occupied property, investment property | 轉自（入）存貨及業主自用物業，投資物業 | ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Transfer from investment property under construction or development, investment property | 轉自正在建設或開發的物業，投資物業 | ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
Transferred financial assets that are not derecognised in their entirety [axis] | 沒有全數終止確認的已轉移金融資產 [axis] | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Transferred financial assets that are not derecognised in their entirety [member] | 沒有全數終止確認的已轉移金融資產 [member] | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Transfers from (to) other retirement benefit plans | 轉自（入）其他退休福利計劃 | ird_fs:TransfersFromToOtherRetirementBenefitPlans
Transfers into Level 3 of fair value hierarchy, assets | 轉入公平價值層級的第三級的資產 | ird_fs:TransfersIntoLevel3OfFairValueHierarchyAssets
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments | 轉入公平價值層級的第三級的實體自有權益工具 | ird_fs:TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Transfers into Level 3 of fair value hierarchy, liabilities | 轉入公平價值層級的第三級的負債 | ird_fs:TransfersIntoLevel3OfFairValueHierarchyLiabilities
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income | 當負債的信貸風險變動在其他綜合收益中列報時，在權益內累計收益（虧損）的轉移 | ird_fs:TransfersOfCumulativeGainLossWithinEquity
Transfers of cumulative gain (loss) within equity when investments in equity instruments designated at fair value through other comprehensive income are derecognised during period | 當終止確認指定經其他綜合收益以公平價值衡量的權益工具投資時，在權益內累計收益（虧損）的轉移 | ird_fs:TransfersOfCumulativeGainLossWithinEquityWhenInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAreDerecognisedDuringPeriod
Transfers of research and development from entity, related party transactions | 從實體轉移的研究和開發，關聯方交易 | ird_fs:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Transfers of research and development to entity, related party transactions | 轉移給實體的研究和開發，關聯方交易 | ird_fs:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period | 轉出公平價值層級級別一到級別二，報告期末持有的資產 | ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period | 轉出公平價值層級一級到二級，報告期末持有的實體自有權益工具 | ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period | 轉出公平價值層級一級到二級，報告期末持有的負債 | ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period | 轉出公平價值層級級別二到級別一，報告期末持有的資產 | ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period | 轉出公平價值層級二級到一級，報告期末持有的實體自有權益工具 | ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period | 轉出公平價值層級二級到一級，報告期末持有的負債 | ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
Transfers out of Level 3 of fair value hierarchy, assets | 從公平價值層級的第三級轉出的資產 | ird_fs:TransfersOutOfLevel3OfFairValueHierarchyAssets
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments | 從公平價值層級的第三級轉出的實體自有權益工具 | ird_fs:TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Transfers out of Level 3 of fair value hierarchy, liabilities | 從公平價值層級的第三級轉出的負債 | ird_fs:TransfersOutOfLevel3OfFairValueHierarchyLiabilities
Transfers under finance agreements from entity, related party transactions | 根據融資協定從實體轉移，關聯方交易 | ird_fs:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Transfers under finance agreements to entity, related party transactions | 根據融資協定轉移到實體，關聯方交易 | ird_fs:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Transfers under licence agreements from entity, related party transactions | 根據許可協議從實體轉移，關聯方交易 | ird_fs:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Transfers under licence agreements to entity, related party transactions | 根據許可協議轉移至實體，關聯方交易 | ird_fs:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Transportation expense | 運輸費用 | ird_fs:TransportationExpense
Travel expense | 旅遊費用 | ird_fs:TravelExpense
Treasury shares | 庫存股 | ird_fs:TreasuryShares
Treasury shares [member] | 庫存股 [member] | ird_fs:TreasurySharesMember
Two years before reporting year [member] | 報告年度的前兩年 [member] | ird_fs:TwoYearsBeforeReportingYearMember
Type of measurement of expected credit losses [axis] | 預期信貸損失計量的類型 [axis] | ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis
Type of measurement of expected credit losses [member] | 預期信貸損失計量的類型 [member] | ird_fs:TypeOfMeasurementOfExpectedCreditLossesMember
Types of antidilutive instruments [axis] | 反稀釋工具的類型 [axis] | ird_fs_localised:TypesOfAntidilutiveInstrumentsAxis
Types of antidilutive instruments [member] | 反稀釋工具類型 [member] | ird_fs_localised:AntidilutiveInstrumentsMember
Types of contracts [axis] | 合同的類型 [axis] | ird_fs:TypesOfContractsAxis
Types of contracts [member] | 合同的類型 [member] | ird_fs:TypesOfContractsMember
Types of customers [axis] | 客戶類型 [axis] | ird_fs:TypesOfCustomersAxis
Types of customers [member] | 客戶類型 [member] | ird_fs:TypesOfCustomersMember
Types of financial assets [axis] | 金融資產的類型 [axis] | ird_fs:TypesOfFinancialAssetsAxis
Types of financial assets [member] | 金融資產，類型 [member] | ird_fs:FinancialAssetsTypeMember
Types of financial liabilities [axis] | 金融負債的類型 [axis] | ird_fs:TypesOfFinancialLiabilitiesAxis
Types of financial liabilities [member] | 金融負債，類型 [member] | ird_fs:FinancialLiabilitiesTypeMember
Types of hedges [axis] | 對沖類型 [axis] | ird_fs:TypesOfHedgesAxis
Types of hedges [member] | 對沖類型 [member] | ird_fs:TypesOfHedgesMember
Types of interest rates [axis] | 利率類型 [axis] | ird_fs:TypesOfInterestRatesAxis
Types of interest rates [member] | 利率類型 [member] | ird_fs:InterestRateTypesMember
Types of investment property [axis] | 投資物業的類型 [axis] | ird_fs:TypesOfInvestmentPropertyAxis
Types of investment property [member] | 投資物業類型 [member] | ird_fs:TypesOfInvestmentPropertyDomain
Types of non-current liabilities with covenants [axis] | 附有契約條款的非流動負債的類型 [axis] | ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsAxis
Types of non-current liabilities with covenants [member] | 附有契約條款的非流動負債的類型 [member] | ird_fs_localised:TypesOfNoncurrentLiabilitiesWithCovenantsMember
Types of rate-regulated activities [axis] | 受收費監管的活動的類型 [axis] | ird_fs:TypesOfRateregulatedActivitiesAxis
Types of rate-regulated activities [member] | 受收費監管的活動類型 [member] | ird_fs:RateregulatedActivitiesMember
Types of risks [axis] | 風險的類型 [axis] | ird_fs:TypesOfRisksAxis
Types of risks [member] | 風險類型 [member] | ird_fs:TypesOfRisksMember
Types of share-based payment arrangements [axis] | 以股份為基礎的支付安排的類型 [axis] | ird_fs:TypesOfSharebasedPaymentArrangementsAxis
Types of share-based payment arrangements [member] | 以股份為基礎的支付安排類型 [member] | ird_fs:SharebasedPaymentArrangementsMember
UMTS licences [member] | UMTS許可證 [member] | ird_fs:UMTSLicencesMember
Unallocated amounts [member] | 未分配金額 [member] | ird_fs:UnallocatedAmountsMember
Unallocated goodwill | 未分配的商譽 | ird_fs:UnallocatedGoodwill
Unconsolidated structured entities [axis] | 未綜合結構實體 [axis] | ird_fs:UnconsolidatedStructuredEntitiesAxis
Unconsolidated structured entities [member] | 未綜合的結構性實體 [member] | ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember
Unconsolidated structured entities controlled by investment entity [axis] | 由投資實體控制而未綜合的結構性實體 [axis] | ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
Unconsolidated structured entities controlled by investment entity [member] | 由投資實體控制而未綜合的結構性實體 [member] | ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember
Unconsolidated subsidiaries [axis] | 未綜合的附屬公司 [axis] | ird_fs:UnconsolidatedSubsidiariesAxis
Unconsolidated subsidiaries [member] | 未綜合的附屬公司 [member] | ird_fs:UnconsolidatedSubsidiariesMember
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member] | 由投資實體的附屬公司控制的未綜合的附屬公司 [member] | ird_fs:UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember
Unconsolidated subsidiaries that investment entity controls directly [member] | 投資實體直接控制的未綜合的附屬公司 [member] | ird_fs:UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember
Undated subordinated liabilities | 未註明日期的次級負債 | ird_fs:UndatedSubordinatedLiabilities
Underlying equity instrument and depositary receipts [axis] | 基礎權益工具和預託證券 [axis] | ird_fs_localised:UnderlyingEquityInstrumentAndDepositaryReceiptsAxis
Underlying equity instrument and depositary receipts [member] | 基礎股權工具和存托憑證 [member] | ird_fs_localised:UnderlyingEquityInstrumentMember
Undiscounted cash outflow required to repurchase derecognised financial assets | 回購終止確認的金融資產所需的未折現現金流出 | ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised | 購買或起源時已發生信用減損的金融資產在初始確認時未折現的預期信用損失 | ird_fs:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised
Undiscounted finance lease payments to be received | 應收未折現融資租賃付款額 | ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived
Undiscounted operating lease payments to be received | 應收未折現的營運租賃付款 | ird_fs:UndiscountedOperatingLeasePaymentsToBeReceived
Undrawn borrowing facilities | 未提用貸款額度 | ird_fs:UndrawnBorrowingFacilities
Unearned finance income relating to finance lease payments receivable | 與應收融資租賃款相關的未實現融資收入 | ird_fs:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable
Unobservable inputs [axis] | 不可觀察輸入 [axis] | ird_fs:UnobservableInputsAxis
Unobservable inputs [member] | 不可觀察輸入 [member] | ird_fs:UnobservableInputsMember
Unrated credit exposures | 未評級信貸風險 | ird_fs:UnratedCreditExposures
Unrealised foreign exchange gains (losses) [member] | 未實現匯兑收益（虧損） [member] | ird_fs:UnrealisedForeignExchangeGainsLossesMember
Unrecognised share of losses of associates | 聯營公司的未確認虧損份額 | ird_fs:UnrecognisedShareOfLossesOfAssociates
Unrecognised share of losses of joint ventures | 合營公司的未確認虧損份額 | ird_fs:UnrecognisedShareOfLossesOfJointVentures
Unsecured bank loans received | 獲得的無抵押銀行貸款 | ird_fs:UnsecuredBankLoansReceived
Unused provision reversed, other provisions | 未使用的準備的撥回，其他準備 | ird_fs:UnusedProvisionReversedOtherProvisions
Unused tax credits [member] | 未使用的税收抵免 [member] | ird_fs:UnusedTaxCreditsMember
Unused tax credits for which no deferred tax asset recognised | 對於沒有遞延税項資產價值未利用的税收抵免 | ird_fs:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
Unused tax losses [member] | 未使用的税務虧損 [member] | ird_fs:UnusedTaxLossesMember
Unused tax losses for which no deferred tax asset recognised | 對於沒有遞延税項資產價值未利用的税務虧損 | ird_fs:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Useful life measured as period of time, biological assets, at cost | 以時間衡量的可用年限，生物資產，以成本衡量 | ird_fs:UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost
Useful life measured as period of time, intangible assets other than goodwill | 以時間衡量的可用年限，商譽以外的無形資產 | ird_fs:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
Useful life measured as period of time, investment property, cost model | 以時間衡量的可用年限，投資物業，成本模式 | ird_fs:UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel
Useful life measured as period of time, property, plant and equipment | 物業、工業裝置及設備衡量的使用年期 | ird_fs:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment
Useful life measured in production or other similar units, biological assets, at cost | 以生產或其他類似單位衡量的可用年限，生物資產，以成本衡量 | ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost
Useful life measured in production or other similar units, intangible assets other than goodwill | 以生產或其他類似的單位衡量的可用年限，商譽以外的無形資產 | ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill
Useful life measured in production or other similar units, property, plant and equipment | 物業、工業裝置及設備在生產或其他類似單位衡量的使用年期 | ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment
Utilisation, allowance account for credit losses of financial assets | 運用金融資產信貸損失撥備帳戶 | ird_fs:UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
Utilities expense | 水電費用 | ird_fs:UtilitiesExpense
Valuation techniques used in fair value measurement [axis] | 在公平價值衡量中所使用的估值方法 [axis] | ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis
Valuation techniques used in fair value measurement [member] | 衡量公平價值估值方法 [member] | ird_fs:ValuationTechniquesMember
Value added tax payables | 增值税應付款 | ird_fs:ValueAddedTaxPayables
Value added tax receivables | 應收增值税 | ird_fs:ValueAddedTaxReceivables
Value at risk | 風險值 | ird_fs:ValueAtRisk
Value of business acquired [member] | 所收購業務的價值 [member] | ird_fs:ValueOfBusinessAcquiredMember
Vehicles | 車輛 | ird_fs:Vehicles
Vehicles [abstract] | 車輛 [abstract] | ird_fs:VehiclesAbstract
Vehicles [member] | 車輛 [member] | ird_fs:VehiclesMember
Voluntary changes in accounting policy [axis] | 會計政策的自願變更 [axis] | ird_fs:VoluntaryChangesInAccountingPolicyAxis
Voluntary changes in accounting policy [member] | 會計政策的自願變更 [member] | ird_fs:VoluntaryChangesInAccountingPolicyMember
Wages and salaries | 工資和薪金 | ird_fs:WagesAndSalaries
Warrant liability | 權證負債 | ird_fs_localised:WarrantLiability
Warrant reserve | 權證儲備 | ird_fs_localised:WarrantReserve
Warrant reserve [member] | 權證儲備 [member] | ird_fs_localised:WarrantReserveMember
Warrants [member] | 認股權證 [member] | ird_fs_localised:WarrantsMember
Warranty contingent liability [member] | 保修或有負債 [member] | ird_fs:WarrantyContingentLiabilityMember
Warranty provision | 保修準備 | ird_fs:WarrantyProvision
Warranty provision [abstract] | 保修準備 [abstract] | ird_fs:WarrantyProvisionAbstract
Warranty provision [member] | 保修準備 [member] | ird_fs:WarrantyProvisionMember
Weighted average [member] | 加權平均值 [member] | ird_fs:WeightedAverageMember
Weighted average cost of capital, measurement input [member] | 加權平均資金成本，衡量輸入 [member] | ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
Weighted average duration of defined benefit obligation | 界定利益責任的加權平均期限 | ird_fs:WeightedAverageDurationOfDefinedBenefitObligation2019
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement | 以股份為基礎的支付安排中其他可行權權益工具的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | 在以股份為基礎的支付安排中行使或歸屬的其他權益工具的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019
Weighted average exercise price of other equity instruments expired in share-based payment arrangement | 以股份為基礎的支付安排中到期的其他權益工具加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement | 以股份為基礎的支付安排中喪失的其他權益工具的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019
Weighted average exercise price of other equity instruments granted in share-based payment arrangement | 以股份為基礎的支付安排中授予的其他權益工具加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | 以股份為基礎的支付安排中其他權益工具的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
Weighted average exercise price of share options exercisable in share-based payment arrangement | 以股份為基礎的支付安排中可行權股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
Weighted average exercise price of share options exercised in share-based payment arrangement | 以股份為基礎的支付安排中已行權股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
Weighted average exercise price of share options expired in share-based payment arrangement | 以股份為基礎的支付安排中已過期股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019
Weighted average exercise price of share options forfeited in share-based payment arrangement | 以股份為基礎的支付安排中已失效股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019
Weighted average exercise price of share options granted in share-based payment arrangement | 以股份為基礎的支付安排中授予的股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
Weighted average exercise price of share options outstanding in share-based payment arrangement | 以股份為基礎的支付安排中未行權股份期權的加權平均行權價格 | ird_fs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
Weighted average fair value at measurement date, other equity instruments granted | 衡量日加權平均公平價值，授予的其他權益工具 | ird_fs:WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted
Weighted average fair value at measurement date, share options granted | 衡量日的加權平均公平價值，授予的股份期權 | ird_fs:WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of HKFRS 16 | 加權平均承租人增量借款利率適用於初始應用香港財務報告準則第16號之日確認的租賃負債 | ird_fs:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16
Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares | 普通股以外的參與權益工具，用於計算每種工具的基本收益（虧損）的加權平均工具 | ird_fs_localised:WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | 普通股以外的參與權益工具，用於計算每種工具的攤薄收益（虧損）的加權平均工具 | ird_fs_localised:WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares
Weighted average number of ordinary shares used in calculating basic earnings per share | 計算基本每股盈餘時使用的普通股加權平均數 | ird_fs:WeightedAverageShares
Weighted average number of ordinary shares used in calculating diluted earnings per share | 計算稀釋每股盈餘時使用的普通股加權平均數 | ird_fs:AdjustedWeightedAverageShares
Weighted average number of participating equity instruments other than ordinary shares [abstract] | 普通股以外的參與權益工具的加權平均數 [abstract] | ird_fs_localised:WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract] | 用於計算基本和稀釋每股盈餘的加權平均普通股 [abstract] | ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
Weighted average remaining contractual life of outstanding share options | 未行使購股權的加權平均剩餘合同年期 | ird_fs:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
Weighted average share price | 加權平均股價 | ird_fs:WeightedAverageSharePrice2019
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | 於行權日期間行權的以股份為基礎的支付安排中購股權的加權平均股價 | ird_fs:WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019
Weighted average share price, share options granted | 加權平均股價，授予的股份期權 | ird_fs:WeightedAverageSharePriceShareOptionsGranted2019
Wholly or partly funded defined benefit plans [member] | 全部或部分資助的界定利益計劃 [member] | ird_fs:WhollyOrPartlyFundedDefinedBenefitPlansMember
Wholly unfunded defined benefit plans [member] | 完全沒有資助的界定利益計劃 [member] | ird_fs:WhollyUnfundedDefinedBenefitPlansMember
Write-downs (reversals of write-downs) of inventories | 存貨減記（減記撥回） | ird_fs:WritedownsReversalsOfInventories
Write-downs (reversals of write-downs) of inventories [abstract] | 存貨減記（減記撥回） [abstract] | ird_fs:WritedownsReversalsOfWritedownsOfInventoriesAbstract
Write-downs (reversals of write-downs) of property, plant and equipment | 物業、工業裝置及設備減記（減記撥回） | ird_fs:WritedownsReversalsOfPropertyPlantAndEquipment
Write-downs (reversals of write-downs) of property, plant and equipment [abstract] | 物業、工業裝置及設備減記（減記撥回） [abstract] | ird_fs:WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract
Written put options [member] | 書面看跌期權 [member] | ird_fs:WrittenPutOptionsMember
Years of insurance claim [axis] | 保險索賠的年份 [axis] | ird_fs:YearsOfInsuranceClaimAxis
Years of insurance claim [member] | 保險索賠的年份 [member] | ird_fs:AllYearsOfInsuranceClaimMember
Yield used to discount cash flows that do not vary based on returns on underlying items | 就折現現金流（其基礎項目的回報不受改變）所用的收益率 | ird_fs:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

Element ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在資產價格或匯率異常巨大的變化。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產價格或匯率異常巨大的變化 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

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Element ird_fs:AccountingEstimatesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計估計 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Definition | ird_fs:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AccountingEstimatesMember ird_fs:DisclosureOfChangesInAccountingEstimatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AccountingEstimatesAxis ird_fs:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AccountingEstimatesMember
Presentation | ird_fs:AccountingEstimatesAxis -> ird_fs:AccountingEstimatesMember ird_fs:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs:AccountingEstimatesAxis ird_fs:AccountingEstimatesAxis -> ird_fs:AccountingEstimatesMember

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Element ird_fs:AccountingEstimatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表財務報表中受衡量不確定性影響的貨幣金額。如果沒有使用其他member，它也代表"會計估計"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計估計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Definition | ird_fs:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AccountingEstimatesMember ird_fs:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AccountingEstimatesMember
Presentation | ird_fs:AccountingEstimatesAxis -> ird_fs:AccountingEstimatesMember ird_fs:AccountingEstimatesAxis -> ird_fs:AccountingEstimatesMember

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Element ird_fs:AccountingProfit

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計利潤
en | http://www.xbrl.org/2003/arcrole/concept-label | 一段期間扣除税務費用的利潤（虧損）金額。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | c
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Presentation | ird_fs:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract -> ird_fs:AccountingProfit ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract -> ird_fs:AccountingProfit

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Element ird_fs:Accruals

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應計
en | http://www.xbrl.org/2003/arcrole/concept-label | 已從供應商收到商品和服務，但尚未支付，開發票或與供應商正式碓認的負債，包括應付僱員的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Calculation | ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilities ->Weight: 1.0-> ird_fs:Accruals
Presentation | ird_fs_localised:AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract -> ird_fs:Accruals

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Element ird_fs:AccrualsClassifiedAsCurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸類為流動的應計
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸類為流動的應計金額。 [參考：應計]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Calculation | ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities ->Weight: 1.0-> ird_fs:AccrualsClassifiedAsCurrent
Presentation | ird_fs_localised:CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract -> ird_fs:AccrualsClassifiedAsCurrent ird_fs:AccrualsClassifiedAsCurrent -> ird_fs:ShorttermEmployeeBenefitsAccruals

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Element ird_fs:AccrualsClassifiedAsNoncurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸類為非流動的應計
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸類為非流動的應計金額。 [參考：應計]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Calculation | ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities ->Weight: 1.0-> ird_fs:AccrualsClassifiedAsNoncurrent
Presentation | ird_fs_localised:NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract -> ird_fs:AccrualsClassifiedAsNoncurrent

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Element ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸因於該資產信貸風險的變動，指定經損益以公平價值衡量的金融資產的公平價值累計增加（減少）：(a)其公平價值變動的金額不可歸因於市場風險而變動的市場條件；(b)使用實體認為更能真實地反映因資產信貸風險變動而變動公平價值金額的替代方法。 [參考：信貸風險 [member]；市場風險 [member]；增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

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Element ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值。 [參考：衍生工具 [member]；增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計增加（減少）金融負債的公平價值，歸因於負債信貸風險的變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸因於該金融負債信貸風險的變動，累計增加（減少）金融負債的公平價值。 [參考：信貸風險 [member]；市場風險 [member]；增加（減少）金融負債的公平價值，歸因於負債信貸風險的變動]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

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Element ird_fs:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產信貸風險變動導致貸款或應收帳款的公平價值累計增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 因資產信貸風險變動而導致貸款或應收帳款的公平價值累計增加（減少）：(a)其公平價值變動的金額不可歸因於市場風險而變動的市場條件；(b)使用實體認為更能真實地反映因資產信貸風險變動而變動公平價值金額的替代方法。 [參考：市場風險 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

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Element ird_fs:AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值總增加（減少）。 [參考：衍生工具 [member]；金融資產的信貸風險變動導致貸款或應收帳款的公平價值增加（減少）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值累計增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | d
Presentation | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表累計折舊、攤銷和減值。 [參考：減值虧損；折舊和攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計折舊、攤銷及減值 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | f
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember
Presentation | ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember

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Element ird_fs:AccumulatedDepreciationAndAmortisationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表累計折舊和攤銷。 [參考：折舊和攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計折舊和攤銷 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:Paragraph | 54
ref:Subparagraph | f
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 40
ref:Paragraph | 79
ref:Subparagraph | c
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:Paragraph | 118
ref:Subparagraph | c
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:Paragraph | 73
ref:Subparagraph | d
Definition | ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAndAmortisationMember
Presentation | ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedDepreciationAndAmortisationMember

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Element ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對被對沖項目的公平價值對沖調整累計金額計入被對沖項目帳面價值，並在財務狀況表中確認為資產。 [參考：被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入帳面價值的被對沖項目累計公平價值對沖調整，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

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Element ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對被對沖項目的公平價值對沖調整累計金額計入被對沖項目帳面價值，並在財務狀況表中確認為負債。 [參考：被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入帳面價值的被對沖項目累計公平價值對沖調整，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

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Element ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表列示公平價值對沖累計調整的剩餘金額是被對沖項目以攤銷成本衡量的金融資產，並已停止進行調整對沖損益。 [參考：以攤銷成本衡量的金融資產；被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表列示剩餘的、不再針對對沖收益和虧損進行調整的被對沖項目的累計公平價值對沖調整，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:Subparagraph | a
ref:Clause | v
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

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Element ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表列示公平價值對沖累計調整的剩餘金額是被對沖項目以攤銷成本衡量的金融負債，並已停止進行調整對沖損益。 [參考：以攤銷成本衡量的金融負債；被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表列示剩餘的、不再針對對沖收益和虧損進行調整的被對沖項目的累計公平價值對沖調整，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:Subparagraph | a
ref:Clause | v
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

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Element ird_fs:AccumulatedImpairmentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表累計減值。 [參考：減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計減值 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:Paragraph | 54
ref:Subparagraph | f
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 40
ref:Paragraph | 79
ref:Subparagraph | c
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:Paragraph | 118
ref:Subparagraph | c
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:Paragraph | 73
ref:Subparagraph | d
Definition | ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember
Presentation | ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedImpairmentMember ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember -> ird_fs:AccumulatedImpairmentMember

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Element ird_fs:AccumulatedOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據其他香港財務報告準則的要求或允許，未在損益中確認的累計收入和費用項目（包括重新分類調整）的金額。 [參考：香港財務報告準則 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 累計其他綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 總累計其他綜合收益
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:RevaluationSurplus ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfExchangeDifferencesOnTranslation ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfCashFlowHedges ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfChangeInValueOfTimeValueOfOptions ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfChangeInValueOfForwardElementsOfForwardContracts ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfRemeasurementsOfDefinedBenefitPlans ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
Presentation | ird_fs_localised:AccumulatedOtherComprehensiveIncomeAbstract -> ird_fs:AccumulatedOtherComprehensiveIncome

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Element ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購方在收購日之前持有的被收購方股權在收購日的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 在業務合併中分步實現收購方在收購日之前持有的被收購方股權在收購日的公平價值。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | p
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

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Element ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對價轉讓，收購日的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 總對價轉讓，收購日的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中轉讓對價的公平價值。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred
Calculation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:CashTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:OtherTangibleOrIntangibleAssetsTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:LiabilitiesIncurred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:EquityInterestsOfAcquirer
Presentation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred

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Element ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購日總對價轉移的公平價值 [abstract]
References |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherTangibleOrIntangibleAssetsTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilitiesIncurred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInterestsOfAcquirer ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:CashTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:OtherTangibleOrIntangibleAssetsTransferred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:LiabilitiesIncurred ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:EquityInterestsOfAcquirer ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred

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Element ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本金額。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | m
ref:URI |
Definition | ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination -> ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination -> ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination -> ird_fs:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為開支金額。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為開支金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | m
ref:URI |
Definition | ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination -> ird_fs:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併獲得的生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併增加的生物資產。 [參考：所有企業合併的總計 [member]；生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets

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Element ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併取得，無形資產及商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併取得的無形資產和商譽的增加。 [參考：所有企業合併的總計 [member]；無形資產和商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Calculation | ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

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Element ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併而取得商譽以外的無形資產的增加
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併而取得商譽以外的無形資產的增加。 [參考：所有企業合併的總計 [member]；商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

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Element ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併取得，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過公司合併取得的投資物業的增加。 [參考：所有企業合併的總計 [member]；投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty

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Element ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併取得，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併取得導致其他準備的增加。 [參考：所有企業合併的總計 [member]；其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions
Calculation | ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions
Presentation | ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions

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Element ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併而取得的物業、工業裝置及設備
en | http://www.xbrl.org/2003/arcrole/concept-label | 從業務合併取得而增加的物業、工業裝置及設備。 [參考：所有企業合併的總計 [member]；物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

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Element ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併而取得的物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 從業務合併取得而增加的物業、工業裝置及設備，包括使用權資產。 [參考：所有企業合併的總計 [member]；物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過業務合併而取得的使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 從業務合併取得而增加的使用權資產。 [參考：所有企業合併的總計 [member]；使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:AdditionsToRightofuseAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
Presentation | ird_fs:AdditionsToRightofuseAssets -> ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets

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Element ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第17號範圍內合同產生的實際的索賠金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第17號範圍內合同產生的實際的索賠
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Definition | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems -> ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:ActuarialAssumptionOfDiscountRates

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折現率的精算假設
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的折現率。 [參考：現值的界定利益責任；精算假設 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfDiscountRates
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfDiscountRates

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Element ird_fs:ActuarialAssumptionOfDiscountRatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設的折現率。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的折現率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfDiscountRatesMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfDiscountRatesMember

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的預期通貨膨脹率。 [參考：界定利益計劃 [member]；現值的界定利益責任；精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的預期通貨膨脹率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表精算假設預期通貨膨脹率。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的預期通貨膨脹率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的退休金增幅預期利率。 [參考：界定利益計劃 [member]；現值的界定利益責任；精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的養老金增長預期率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設退休金的增幅預期利率。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的養老金增長預期率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的加薪期望收益率
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的工資增長預期速率。 [參考：界定利益計劃 [member]；現值的界定利益責任；精算假設 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

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Element ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設工資增長的預期速度。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的加薪期望收益率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

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Element ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

Substitution Group | xbrli:item
Type | xbrli:durationItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的預期年期。 [參考：現值的界定利益責任；精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設退休後的預期年期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

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Element ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設退休後的預期年期。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設退休後的預期年期 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

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Element ird_fs:ActuarialAssumptionOfMedicalCostTrendRates

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的醫療費用趨勢率
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的醫療費用趨勢率。 [參考：現值的界定利益責任；精算假設 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMedicalCostTrendRates
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfMedicalCostTrendRates

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Element ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設的醫療費用趨勢率。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的醫療費用趨勢率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember

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Element ird_fs:ActuarialAssumptionOfMortalityRates

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的死亡率。 [參考：現值的界定利益責任；精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的死亡率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMortalityRates
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfMortalityRates

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Element ird_fs:ActuarialAssumptionOfMortalityRatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設的死亡率。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設的死亡率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMortalityRatesMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfMortalityRatesMember

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Element ird_fs:ActuarialAssumptionOfRetirementAge2019

Substitution Group | xbrli:item
Type | xbrli:durationItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算界定利益責任現值的重大精算假設的退休年齡。 [參考：現值的界定利益責任；精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設退休年齡
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfRetirementAge2019
Presentation | ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfRetirementAge2019

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Element ird_fs:ActuarialAssumptionOfRetirementAgeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為精算假設退休年齡。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設退休年齡 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfRetirementAgeMember
Presentation | ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfRetirementAgeMember

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Element ird_fs:ActuarialAssumptionsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ActuarialAssumptionsMember ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ActuarialAssumptionsAxis ird_fs:ActuarialAssumptionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ActuarialAssumptionsMember
Presentation | ird_fs:ActuarialAssumptionsAxis -> ird_fs:ActuarialAssumptionsMember ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:ActuarialAssumptionsAxis ird_fs:ActuarialAssumptionsAxis -> ird_fs:ActuarialAssumptionsMember

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Element ird_fs:ActuarialAssumptionsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表所有精算假設。精算假設是該實體對人口和財務變數的公正和相互相容的最佳估計，這些變數將決定離職後福利的最終成本。如果沒有使用其他member，它也代表"精算假設"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 精算假設 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:ActuarialAssumptionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ActuarialAssumptionsMember ird_fs:ActuarialAssumptionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ActuarialAssumptionsMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfDiscountRatesMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMortalityRatesMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfRetirementAgeMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember ird_fs:ActuarialAssumptionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherMaterialActuarialAssumptionsMember
Presentation | ird_fs:ActuarialAssumptionsAxis -> ird_fs:ActuarialAssumptionsMember ird_fs:ActuarialAssumptionsAxis -> ird_fs:ActuarialAssumptionsMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfDiscountRatesMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfMedicalCostTrendRatesMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflationMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfMortalityRatesMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfRetirementAgeMember ird_fs:ActuarialAssumptionsMember -> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember ird_fs:ActuarialAssumptionsMember -> ird_fs:OtherMaterialActuarialAssumptionsMember

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Element ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於人口統計假設變化導致重新衡量淨界定利益負債（資產）而產生精算收益（虧損），導致淨界定利益負債（資產）減少（增加）。人口統計假設涉及以下問題：(a)死亡率；(b)僱員流動率、傷殘率和提前退休率；(c)有家屬的計劃成員有資格領取福利的比例；(d)選擇計劃條款下可用的每種付款方式的計劃成員的比例；(e)醫療計劃的索賠率。 [參考：淨界定利益負債（資產）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從人口假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 從人口假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）增加（減少）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Calculation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

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Element ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於財務假設變化導致重新衡量淨界定利益負債（資產）而產生精算收益（虧損），導致淨界定利益負債（資產）減少（增加）。財務假設涉及以下項目：(a)折現率；(b)福利水平，不包括僱員要滿足的福利的任何成本以及未來的工資；(c)就醫療福利而言，未來的醫療費用，包括索賠處理費用（即處理和解決索賠所產生的費用，包括法律費用和理算員費用）；(d)計劃應就與報告日期之前的服務相關的繳款或該服務產生的福利繳納的税款。 [參考：淨界定利益負債（資產）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從財務假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 從財務假設的變化所產生的精算收益（虧損）所產生的淨界定利益負債（資產）增加（減少）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Calculation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

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Element ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在淨界定利益負債（資產）從經驗調整所產生的精算收益（虧損）減少（增加），其結果在界定利益負債（資產）的重新衡量。經驗調整處理以前的精算假設和什麼實際發生之間差異的影響。 [參考：淨界定利益負債（資產）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從經驗調整所產生的精算收益（虧損）所產生的淨界定利益負債（資產）減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 從經驗調整所產生的精算收益（虧損）所產生的淨界定利益負債（資產）增加（減少）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
Calculation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

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Element ird_fs:ActuarialPresentValueOfPromisedRetirementBenefits

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休福利計劃對現有和過去僱員的預期付款的現值，可歸因於已提供的服務。
en | http://www.xbrl.org/2003/arcrole/concept-label | 承諾退休福利的精算現值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:ActuarialPresentValueOfPromisedRetirementBenefits

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Element ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益表中確認的額外撥備，金融資產信貸損失撥備帳戶
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益表中確認的金融資產信貸損失的額外撥備金額。 [參考：金融資產信貸損失撥備帳戶]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 16
Definition | ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
Calculation | ird_fs:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets ->Weight: 1.0-> ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
Presentation | ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

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Element ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 額外披露在收購日確認為每個主要類別取得的資產和承擔的負債金額 [abstract]
References |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:NoncurrentAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:BorrowingsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract

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Element ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶相關的額外披露 [abstract]
References |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract -> ird_fs:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract -> ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

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Element ird_fs:AdditionalInformationAboutEntityExposureToRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於實體風險的更多資訊
en | http://www.xbrl.org/2003/arcrole/concept-label | 當披露的定量數據不具有代表性時，有關實體風險的附加信息。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAboutEntityExposureToRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:AdditionalInformationAboutEntityExposureToRisk

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Element ird_fs:AdditionalInformationAboutInsuranceContractsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合按照香港財務報告準則第17號保險合同披露要求的附加資訊。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關保險合同的附加資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 94
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:AdditionalInformationAboutInsuranceContractsExplanatory

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Element ird_fs:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 需要有關業務合併的性質和財務影響的額外資訊以符合香港財務報告準則第3號的目標。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關業務合併的性質和財務影響的額外資訊
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | 63
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

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Element ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關與結構性實體權益相關的風險的變動及性質的額外資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關與結構性實體權益相關的風險的變動及性質的額外資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B25
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LossesIncurredInRelationToInterestsInStructuredEntities ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:LossesIncurredInRelationToInterestsInStructuredEntities ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

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Element ird_fs:AdditionalInformationAboutSharebasedPaymentArrangements

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關以股份為基礎的支付安排的其他資訊 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關滿足香港財務報告準則第2號披露要求所需的以股份為基礎的支付安排的其他資訊。 [參考：以股份為基礎的支付安排類型 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 52
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:AdditionalInformationAboutSharebasedPaymentArrangements

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Element ird_fs:AdditionalInformationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAbstract ird_fs:AdditionalInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions ird_fs:AdditionalInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentTemporarilyIdle ird_fs:AdditionalInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated ird_fs:AdditionalInformationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:AdditionalInformationAbstract ird_fs:AdditionalInformationAbstract -> ird_fs:PropertyPlantAndEquipmentExpendituresRecognisedForConstructions ird_fs:AdditionalInformationAbstract -> ird_fs:PropertyPlantAndEquipmentTemporarilyIdle ird_fs:AdditionalInformationAbstract -> ird_fs:PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated ird_fs:AdditionalInformationAbstract -> ird_fs:PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse

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Element ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在業務合併中的額外或有負債金額。 [參考：確認在業務合併中的或有負債；所有企業合併的總計 [member]；或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 額外負債，確認在業務合併中的或有負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總額外負債，確認在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Calculation | ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination ->Weight: 1.0-> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ->Weight: 1.0-> ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ->Weight: 1.0-> ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Presentation | ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

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Element ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 額外負債，確認在業務合併中的或有負債 [abstract]
References |
Definition | ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Presentation | ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

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Element ird_fs:AdditionalPaidinCapital

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從實體發行的股份，已收或應收超過面值的金額及從涉及實體的股份或股東的其他交易收到的款項。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本公積
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousEquityAbstract -> ird_fs:AdditionalPaidinCapital

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Element ird_fs:AdditionalPaidinCapitalMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表從實體在股份發行中收到超過發行面值的金額及從實體的股份或股東的其他交易收到的款項。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本公積 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 108
ref:URI |
Presentation | ird_fs:EquityMember -> ird_fs:AdditionalPaidinCapitalMember

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Element ird_fs:AdditionalProvisionsOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加準備，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 總附加準備，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加其他準備的金額。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:AdditionalProvisionsOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalProvisionsOtherProvisions
Calculation | ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:AdditionalProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisions ->Weight: 1.0-> ird_fs:NewProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisions ->Weight: 1.0-> ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions
Presentation | ird_fs:AdditionalProvisionsOtherProvisionsAbstract -> ird_fs:AdditionalProvisionsOtherProvisions

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Element ird_fs:AdditionalProvisionsOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加準備，其他準備 [abstract]
References |
Definition | ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalProvisionsOtherProvisionsAbstract ird_fs:AdditionalProvisionsOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NewProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalProvisionsOtherProvisions
Presentation | ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:AdditionalProvisionsOtherProvisionsAbstract ird_fs:AdditionalProvisionsOtherProvisionsAbstract -> ird_fs:NewProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisionsAbstract -> ird_fs:IncreaseDecreaseInExistingProvisionsOtherProvisions ird_fs:AdditionalProvisionsOtherProvisionsAbstract -> ird_fs:AdditionalProvisionsOtherProvisions

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Element ird_fs:AdditionalRecognitionGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 額外商譽確認
en | http://www.xbrl.org/2003/arcrole/concept-label | 額外商譽確認的金額，符合香港財務報告準則第5號而在購買時分類為待出售處置組的商譽除外。 [參考：商譽；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalRecognitionGoodwill
Calculation | ird_fs:ChangesInGoodwill ->Weight: 1.0-> ird_fs:AdditionalRecognitionGoodwill
Presentation | ird_fs:ChangesInGoodwillAbstract -> ird_fs:AdditionalRecognitionGoodwill

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Element ird_fs:AdditionsFromAcquisitionsInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因收購而增加，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 因收購而增加投資物業的金額。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromAcquisitionsInvestmentProperty
Calculation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsFromAcquisitionsInvestmentProperty
Presentation | ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsFromAcquisitionsInvestmentProperty

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Element ird_fs:AdditionsFromPurchasesBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產從購買所得的增加的金額 。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從購買增加，生物資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromPurchasesBiologicalAssets
Calculation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsFromPurchasesBiologicalAssets
Presentation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsFromPurchasesBiologicalAssets

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Element ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產從後續支出確認為資產所得的增加的金額 。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從後續支出確認為資產的增加，生物資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
Calculation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
Presentation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

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Element ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 後續支出確認為資產的增加，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為資產的後續支出所增加的投資物業金額。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
Calculation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
Presentation | ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

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Element ird_fs:AdditionsInvestmentPropertyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 增加，投資物業 [abstract]
References |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsInvestmentPropertyAbstract ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromAcquisitionsInvestmentProperty ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:AdditionsInvestmentPropertyAbstract ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsFromAcquisitionsInvestmentProperty ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併取得的生物資產增加
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併取得的生物資產總增加
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併取得的生物資產增加金額。 [參考：所有企業合併的總計 [member]；生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsFromPurchasesBiologicalAssets
Presentation | ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過公司合併以外方式的增加，生物資產 [abstract]
References |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsFromPurchasesBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsFromPurchasesBiologicalAssets ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不是通過業務合併而取得商譽以外的無形資產的增加
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外且不包括通過業務合併取得的無形資產的增加金額。 [參考：所有企業合併的總計 [member]；商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併以外的增加，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併以外的總增加，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 除通過業務合併外取得的投資物業的新增金額。 [參考：所有企業合併的總計 [member]；投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:AdditionsInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsFromAcquisitionsInvestmentProperty
Presentation | ird_fs:AdditionsInvestmentPropertyAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併而增加的物業、工業裝置及設備
en | http://www.xbrl.org/2003/arcrole/concept-label | 不是通過業務合併取得而增加的物業、工業裝置及設備。 [參考：所有企業合併的總計 [member]；物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併而增加的物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 不是通過業務合併取得而增加的物業、工業裝置及設備，包括使用權資產。 [參考：所有企業合併的總計 [member]；物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非通過業務合併而增加的使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 不是通過業務合併取得而增加的使用權資產。 [參考：所有企業合併的總計 [member]；使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:AdditionsToRightofuseAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets
Presentation | ird_fs:AdditionsToRightofuseAssets -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

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Element ird_fs:AdditionsToNoncurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動資產中除了金融工具、遞延所得税資產、淨界定福利資產和保險合同權益之外的增加金額。 [參考：遞延税項資產；金融工具類別 [member]；非流動資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 除金融工具、遞延税項資產、界定福利凈資產和保險合同項下產生的權利以外的非流動資產的增加
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsToNoncurrentAssets
Presentation | ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:AdditionsToNoncurrentAssets

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Element ird_fs:AdditionsToRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 添置使用權資產的金額。 [參考：使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 添置使用權資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsToRightofuseAssets ird_fs:AdditionsToRightofuseAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets ird_fs:AdditionsToRightofuseAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets
Presentation | ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:AdditionsToRightofuseAssets ird_fs:AdditionsToRightofuseAssets -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets ird_fs:AdditionsToRightofuseAssets -> ird_fs:AcquisitionsThroughBusinessCombinationsRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:AdditionsToRightofuseAssets

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Element ird_fs:AddressOfRegisteredOfficeOfEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的註冊辦事處地址
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體辦公室的註冊地址。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:AddressOfRegisteredOfficeOfEntity

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Element ird_fs:AddressWhereConsolidatedFinancialStatementsAreObtainable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可獲取符合實體最終母公司或任何中間母公司香港財務報告準則的合併財務報表的地址。 [參考：綜合的 [member]；香港財務報告準則 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可取得合併財務報表的地址
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:AddressWhereConsolidatedFinancialStatementsAreObtainable

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Element ird_fs:AdjustedWeightedAverageShares

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已發行普通股的加權平均數加上所有具有攤薄性的潛在普通股在轉換為普通股時將發行的普通股的加權平均數。 [參考：普通股 [member]；加權平均值 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計算稀釋每股盈餘時使用的普通股加權平均數
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 70
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustedWeightedAverageShares ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustedWeightedAverageShares
Calculation | ird_fs:AdjustedWeightedAverageShares ->Weight: 1.0-> ird_fs:WeightedAverageShares ird_fs:AdjustedWeightedAverageShares ->Weight: 1.0-> ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares
Presentation | ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract -> ird_fs:AdjustedWeightedAverageShares

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Element ird_fs:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在先前的通用會計準則下，投資的帳面金額總調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 在先前的通用會計準則下，實體第一個香港財務報告準則財務報表中，附屬公司、合營公司或聯營公司的投資總調整帳面金額。 [參考：所有聯營公司的總計 [member]；帳面金額 [member]；所有合營公司的總計 [member]；先前的通用會計準則 [member]；所有附屬公司的總數 [member]；在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

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Element ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表調整中端市場共識價格，用作衡量輸入。
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整中端市場共識價格，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B36
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:AdjustmentToMidmarketConsensusPriceMeasurementInputMember

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Element ird_fs:AdjustmentToProfitLossForPreferenceShareDividends

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為計算歸屬於母公司普通股東的利潤（虧損）而需要調整非參與性優先股股息導致的利潤（虧損）。 [參考：優先股 [member]；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 優先股股利利潤（虧損）的調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 優先股股利利潤（虧損）的調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Section | Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example)
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 70
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_localised:AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare ->Weight: 1.0-> ird_fs:AdjustmentToProfitLossForPreferenceShareDividends
Presentation | ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract -> ird_fs:AdjustmentToProfitLossForPreferenceShareDividends

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Element ird_fs:AdjustmentsForAmortisationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整攤銷費用來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）；折舊和攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 攤銷費用調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForAmortisationExpense

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Element ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，除税後
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，除税後
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並包含在非金融資產（負債）的初始成本或其他的帳面金額，該非金融資產（負債）的取得或產生是對極可能發生的預測交易進行對沖，除税後。 [參考：帳面金額 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 23
ref:Subparagraph | e
Calculation | ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges ->Weight: -1.0-> ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems
Presentation | ird_fs:CashFlowHedgesAbstract -> ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

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Element ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對前期已確認的税項開支（收入）作出的調整。
en | http://www.xbrl.org/2003/arcrole/concept-label | 前期的當期税項調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods ->Weight: 1.0-> ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod
Presentation | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod

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Element ird_fs:AdjustmentsForDecreaseIncreaseInBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整生物資產的減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：生物資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInBiologicalAssets

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Element ird_fs:AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的債務工具減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整持有的債務工具減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：持有的債務工具；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

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Element ird_fs:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整衍生金融資產的減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：衍生金融資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融資產的減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

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Element ird_fs:AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的權益工具減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整持有的權益工具減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：持有的權益工具；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整在初始確認或隨後指定經損益以公平價值衡量的金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；經損益以公平價值衡量的金融資產，在初始確認時或者隨後指定；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量的金融資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整強制經損益以公平價值衡量的金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；強制經損益以公平價值衡量的金融資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的金融資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整為交易而持有的金融資產的減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；經損益以公平價值衡量的金融資產，分類為持作交易；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的金融資產的減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整以攤銷成本衡量的金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；以攤銷成本衡量的金融資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整經其他綜合收益以公平價值衡量的金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；經其他綜合收益以公平價值計量的金融資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整經損益以公平價值衡量的金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融資產；經損益以公平價值衡量的金融資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

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Element ird_fs:AdjustmentsForDecreaseIncreaseInInventories

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 存貨減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整存貨減少（增加）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：存貨；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInInventories
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInInventories

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Element ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 貸款和墊款減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整貸款和墊款減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：貸款和墊款；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

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Element ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整銀行貸款和墊款減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：銀行貸款和墊款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行貸款和墊款減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

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Element ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整客戶貸款和墊款減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：客戶貸款和墊款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶貸款和墊款減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

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Element ird_fs:AdjustmentsForDecreaseIncreaseInOtherAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整其他資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：其他資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherAssets

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Element ird_fs:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整其他流動資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：其他流動資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他流動資產減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

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Element ird_fs:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他金融資產減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整實體沒有單獨在同一報表或附註中披露的其他金融資產減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：其他金融資產；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

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Element ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他營運應收帳款減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整在其他營運應收帳款的減少（增加）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

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Element ird_fs:AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整逆回購協議和現金抵押的借用證券的減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：逆回購協議和現金抵押的借用證券；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在逆回購協議和現金抵押的借用證券的減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

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Element ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收帳款減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整應收帳款的減少（增加）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

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Element ird_fs:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整貿易及其他應收帳款減少（增加）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：貿易及其他應收款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 貿易及其他應收帳款減少（增加）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

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Element ird_fs:AdjustmentsForDeferredTaxExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整遞延税項開支來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：遞延税項開支（收入）；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項開支調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDeferredTaxExpense

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Element ird_fs:AdjustmentsForDeferredTaxOfPriorPeriods

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 前期的遞延税項調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税費用（收益）的調整，前期的遞延税項當期確認。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:URI |
Calculation | ird_fs:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs:AdjustmentsForDeferredTaxOfPriorPeriods
Presentation | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs:AdjustmentsForDeferredTaxOfPriorPeriods

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Element ird_fs:AdjustmentsForDepreciationAndAmortisationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊和攤銷費用調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整折舊和攤銷費用以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：折舊和攤銷費用；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDepreciationAndAmortisationExpense
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDepreciationAndAmortisationExpense

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Element ird_fs:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整折舊和攤銷費用和減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：減值虧損；折舊和攤銷費用；減值虧損（減值虧損的撥回）計入損益；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的折舊和攤銷費用和減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs:AdjustmentsForDepreciationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整折舊費用來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊費用調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDepreciationExpense

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Element ird_fs:AdjustmentsForDividendIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整股息收入來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：股息收入；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 股息收入調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDividendIncome

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Element ird_fs:AdjustmentsForFairValueGainsLosses

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值虧損（收益）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整公平價值虧損（收益）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForFairValueGainsLosses
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForFairValueGainsLosses

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Element ird_fs:AdjustmentsForFinanceCosts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整財務費用以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：財務費用；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務費用調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForFinanceCosts
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForFinanceCosts

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Element ird_fs:AdjustmentsForFinanceIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整財務收入來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：財務收入；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務收入調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForFinanceIncome

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Element ird_fs:AdjustmentsForFinanceIncomeCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整淨財務收入（費用）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：財務收入（費用）；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務收入（費用）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForFinanceIncomeCost

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Element ird_fs:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整附屬公司、合營公司和聯營公司的投資的處置利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：所有聯營公司的總計 [member]；所有合營公司的總計 [member]；所有附屬公司的總數 [member]；在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司、合營公司和聯營公司的投資的處置利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

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Element ird_fs:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整出售物業、工業裝置及設備的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）；物業、工業裝置及設備；出售物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售物業、工業裝置及設備的利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

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Element ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整因生物資產的公平價值變化減去處置費用而產生的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：生物資產；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的公平價值變化減去銷售成本的利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

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Element ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整因衍生工具的公平價值變化而產生的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：以公平價值衡量 [member]；衍生工具 [member]；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生工具的公平價值變化利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

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Element ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整因金融資產的公平價值變化而產生的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產公平價值變化利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

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Element ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整因金融負債的公平價值變化而產生的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債公平價值變化利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

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Element ird_fs:AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整香港財務報告準則第9號範圍內金融資產的處置收益（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的處置利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

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Element ird_fs:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整因投資物業公平價值的改變而產生的利潤（虧損）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：投資物業；公平價值調整的收益（虧損），投資物業；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業公平價值的調整利潤（虧損）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

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Element ird_fs:AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的商譽減值虧損來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：商譽；減值虧損；計入損益的減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的商譽減值虧損調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入損益的減值虧損（減值虧損撥回）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整計入損益的減值虧損（減值虧損撥回）以調節利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：減值虧損（減值虧損的撥回）計入損益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的勘探及評估資產減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：勘探及評估資產 [member]；減值虧損；計入損益的減值虧損（減值虧損撥回）調整；減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的勘探及評估資產減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的存貨減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：存貨；減值虧損；計入損益的減值虧損（減值虧損撥回）調整；減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的存貨減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的貸款和墊款減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：計入損益的減值虧損（減值虧損撥回）調整]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的貸款和墊款減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的物業、工業裝置及設備減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：計入損益的減值虧損（減值虧損撥回）調整；物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的物業、工業裝置及設備減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

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Element ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整確認在損益表中的貿易及其他應收帳款減值虧損（減值虧損撥回）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：貿易及其他應收款；減值虧損；計入損益的減值虧損（減值虧損撥回）調整；減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的貿易及其他應收帳款減值虧損（減值虧損撥回）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

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Element ird_fs:AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整計入損益的金融資產減值虧損（減值虧損撥回）以調節利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：計入損益的減值虧損（減值虧損撥回）調整]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入損益的減值虧損（減值虧損撥回）調整, 金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

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Element ird_fs:AdjustmentsForIncomeTaxExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税費用調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整所得税費用以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncomeTaxExpense
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncomeTaxExpense

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Element ird_fs:AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整已發行的債務工具增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：已發行的債務工具；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 已發行的債務工具增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

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Element ird_fs:AdjustmentsForIncreaseDecreaseInDeposits

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整存款負債增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：存款負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 存款增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDeposits ird_fs:AdjustmentsForIncreaseDecreaseInDeposits -> ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromBanks ird_fs:AdjustmentsForIncreaseDecreaseInDeposits -> ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

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Element ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromBanks

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整銀行存款增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：銀行存款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行存款增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForIncreaseDecreaseInDeposits -> ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromBanks

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Element ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整客戶存款增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：客戶存款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶存款增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForIncreaseDecreaseInDeposits -> ird_fs:AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

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Element ird_fs:AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整衍生金融負債的增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：衍生金融負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融負債的增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整僱員福利負債增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利負債增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量的金融負債減少（增加）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整在初始確認或隨後指定經損益以公平價值衡量的金融負債增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：金融負債；於初始確認或隨後指定經損益以公平價值衡量的金融負債；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整為交易而持有的金融負債的增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：金融負債；經損益以公平價值衡量的金融負債，符合為交易而持有的定義；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的金融負債的增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

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Element ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融負債增加（減少）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整以攤銷成本衡量的金融負債增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：金融負債；以攤銷成本衡量的金融負債；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost

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Element ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債增加（減少）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整經損益以公平價值衡量的金融負債增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：金融負債；經損益以公平價值衡量的金融負債；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

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Element ird_fs:AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整金額，用於增加（減少）保險、再保險和投資契約負債，以將損益調整為營業活動產生的淨現金流量（使用）。 [參考：投資合同負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險，再保險和投資合同負債的增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整其他流動負債增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：其他流動負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他流動負債增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整實體沒有單獨在同一報表或附註中披露的金融負債增加（減少）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：其他金融負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他金融負債增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInOtherLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整其他負債增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：其他負債；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他負債增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherLiabilities

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Element ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他營運應付款增加（減少）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整其他營運應付帳款的減少（增加）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

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Element ird_fs:AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整回購協議和現金抵押的借用證券的增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：回購協定和現金抵押的借用證券；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在回購協議和現金抵押的借用證券的增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

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Element ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付款增加（減少）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整應付帳款減少（增加）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable

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Element ird_fs:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整貿易及其他應付款增加（減少）來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：貿易及其他應付款；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 貿易及其他應付款增加（減少）調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

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Element ird_fs:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整從時間的流逝而增加的其他準備來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）；其他準備類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從時間的流逝而增加的其他準備調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

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Element ird_fs:AdjustmentsForInterestExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整利息費用來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利息費用；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 利息費用調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForInterestExpense

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Element ird_fs:AdjustmentsForInterestIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整利息收入來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利息收入；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 利息收入調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForInterestIncome

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Element ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動資產出售的虧損（收益）調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整非流動資產出售的虧損（收益）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：非流動資產；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 14
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

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Element ird_fs:AdjustmentsForProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 準備調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整準備以調節利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：準備；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForProvisions
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForProvisions

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Element ird_fs:AdjustmentsForReconcileProfitLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調節利潤（虧損）的調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調節利潤（虧損）的總調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:AdjustmentsForReconcileProfitLoss ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncomeTaxExpense ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForFinanceCosts ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInInventories ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForDepreciationAndAmortisationExpense ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForProvisions ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForSharebasedPayments ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForFairValueGainsLosses ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs:AdjustmentsForUndistributedProfitsOfAssociates ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:OtherAdjustmentsForNoncashItems ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:OtherAdjustmentsToReconcileProfitLoss
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForReconcileProfitLoss

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Element ird_fs:AdjustmentsForReconcileProfitLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 利潤（虧損）調整 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForReconcileProfitLossAbstract ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncomeTaxExpense ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForFinanceCosts ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInInventories ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAccountPayable ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForDepreciationAndAmortisationExpense ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForProvisions ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForSharebasedPayments ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForFairValueGainsLosses ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForUndistributedProfitsOfAssociates ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:OtherAdjustmentsForNoncashItems ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:OtherAdjustmentsToReconcileProfitLoss ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForReconcileProfitLoss

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Element ird_fs:AdjustmentsForSharebasedPayments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整以股份為基礎的支付以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForSharebasedPayments
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForSharebasedPayments

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Element ird_fs:AdjustmentsForUndistributedProfitsOfAssociates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司未分配利潤調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司未分配利潤調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整對聯營公司未分配的利潤以調和利潤（虧損）及來自（用於）營運活動的淨現金流量。 [參考：所有聯營公司的總計 [member]；利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs:AdjustmentsForUndistributedProfitsOfAssociates
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForUndistributedProfitsOfAssociates

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Element ird_fs:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整採用權益法入帳的投資的保留盈餘來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：採用權益法入帳的投資；利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 採用權益法入帳的投資的保留盈餘調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

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Element ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未實現外匯虧損（收益）的調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整對未實現的外匯虧損（收益）以調和利潤（虧損）到來自（用於）營業活動的淨現金流量。 [參考：利潤（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Section | A Statement of cash flows for an entity other than a financial institution
ref:URI |
Calculation | ird_fs:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains
Presentation | ird_fs:AdjustmentsForReconcileProfitLossAbstract -> ird_fs:AdjustmentsForUnrealisedForeignExchangeLossesGains

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Element ird_fs:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 除營運資金的變動外的調整來調和利潤（虧損）及從（用於）營運活動的淨現金流量。 [參考：利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 調整來調和利潤（虧損）除營運資金的變動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

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Element ird_fs:AdministrativeExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 行政費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 行政費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體歸類為行政費用的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | b
ref:Clause | vi
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 103
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
Calculation | ird_fs:ProfitLossFromOperatingActivities ->Weight: -1.0-> ird_fs:AdministrativeExpense ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits ->Weight: -1.0-> ird_fs:AdministrativeExpense
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:AdministrativeExpense ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:AdministrativeExpense

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Element ird_fs:Advances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表合同負債滿足履約義務的時間點的已收預付
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表合同負債滿足履約義務的時間點的已收預付的金額。 [參考：合同負債；於時間點滿足的履約義務 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs:Advances
Presentation | ird_fs:ContractLiabilitiesAbstract -> ird_fs:Advances

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Element ird_fs:AdvertisingExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 廣告所產生的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 廣告費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ServicesExpense -> ird_fs:AdvertisingExpense

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Element ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在先前的通用會計準則下，帳面金額的總調整 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表根據之前的通用會計準則報告的帳面金額的匯總調整。 [參考：帳面金額 [member]；先前的通用會計準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:AggregateOfFairValuesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
Presentation | ird_fs:AggregateOfFairValuesMember -> ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

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Element ird_fs:AggregateContinuingAndDiscontinuedOperationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運和已終止業務的總額 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表持續營運和已終止業務的總額。 [參考：已終止業務 [member]；持續經營，除非項目另有說明 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Definition | ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateContinuingAndDiscontinuedOperationsMember
Presentation | ird_fs:ContinuingOperationsMember -> ird_fs:AggregateContinuingAndDiscontinuedOperationsMember

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Element ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 尚未確認在損益表的初始確認公平價值和成交價格之間的總差額。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 尚未確認在損益表的初始確認公平價值和成交價格之間的差額
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初尚未確認在損益表的初始確認公平價值和成交價格之間的總差額
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末尚未確認在損益表的初始確認公平價值和成交價格之間的總差額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Presentation | ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

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Element ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表商譽或具無限可用年限的無形資產金額不重大的現金產生單位的合計 。 [參考：所有現金產生單位的總計 [member]；商譽；商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽或具無限可用年限的無形資產金額不重大的現金產生單位的合計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:URI |
Definition | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
Presentation | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember -> ird_fs:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

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Element ird_fs:AggregateOfFairValuesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值的總和 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表公平價值的總和。如果沒有使用其他member，它也代表"公平價值用作推定成本"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FairValueAsDeemedCostAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AggregateOfFairValuesMember ird_fs:FairValueAsDeemedCostAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregateOfFairValuesMember ird_fs:AggregateOfFairValuesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PreviousGAAPMember ird_fs:AggregateOfFairValuesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
Presentation | ird_fs:FairValueAsDeemedCostAxis -> ird_fs:AggregateOfFairValuesMember ird_fs:FairValueAsDeemedCostAxis -> ird_fs:AggregateOfFairValuesMember ird_fs:AggregateOfFairValuesMember -> ird_fs:PreviousGAAPMember ird_fs:AggregateOfFairValuesMember -> ird_fs:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

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Element ird_fs:AggregatedIndividuallyImmaterialAssociatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表單獨不重要的聯營公司的合計。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合計單獨不重要的聯營公司 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:Paragraph | 21
ref:Subparagraph | c
ref:Clause | ii
Definition | ird_fs:AssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialAssociatesMember
Presentation | ird_fs:AssociatesMember -> ird_fs:AggregatedIndividuallyImmaterialAssociatesMember

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Element ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 個別非重大業務合併總計 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表個別非重大業務合併總計。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B65
ref:URI |
Definition | ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
Presentation | ird_fs:BusinessCombinationsMember -> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember

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Element ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表單獨不重要的合營公司的合計。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合計單獨不重要的合營公司 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:Paragraph | 21
ref:Subparagraph | c
ref:Clause | i
Definition | ird_fs:JointVenturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember
Presentation | ird_fs:JointVenturesMember -> ird_fs:AggregatedIndividuallyImmaterialJointVenturesMember

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Element ird_fs:AggregatedMeasurementMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表所有類型的衡量。如果沒有使用其他member，它也代表"衡量"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 衡量 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
Definition | ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AggregatedMeasurementMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueModelMember
Presentation | ird_fs:MeasurementAxis -> ird_fs:AggregatedMeasurementMember ird_fs:MeasurementAxis -> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember -> ird_fs:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember ird_fs:MeasurementAxis -> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtFairValueMember ird_fs:MeasurementAxis -> ird_fs:AggregatedMeasurementMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember -> ird_fs:FairValueModelMember

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Element ird_fs:AggregatedTimeBandsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表總時間段。如果沒有使用其他member，它也代表"到期"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 到期 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 120
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 97
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 120
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23B
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B35
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 147
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 61
ref:URI |
Definition | ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AggregatedTimeBandsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregatedTimeBandsMember
Presentation | ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFiveYearsMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:NotLaterThanOneYearMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneYearMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneYearAndNotLaterThanTwoYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTwoYearsAndNotLaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanThreeYearsAndNotLaterThanFourYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFourYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:OnDemandMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneMonthAndNotLaterThanTwoMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanOneMonthAndNotLaterThanSixMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanThreeMonthsAndNotLaterThanFourMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFourMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanSixMonthsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTwoYearsAndNotLaterThanFiveYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanFiveYearsAndNotLaterThanTenYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanThreeYearsMember ird_fs:AggregatedTimeBandsMember -> ird_fs:LaterThanTenYearsMember ird_fs:MaturityAxis -> ird_fs:AggregatedTimeBandsMember

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Element ird_fs:AgriculturalProduceByGroupAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按組別分類的農產品 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:AgriculturalProduceByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AgriculturalProduceGroupMember ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AgriculturalProduceByGroupAxis ird_fs:AgriculturalProduceByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AgriculturalProduceGroupMember
Presentation | ird_fs:AgriculturalProduceByGroupAxis -> ird_fs:AgriculturalProduceGroupMember ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable -> ird_fs:AgriculturalProduceByGroupAxis ird_fs:AgriculturalProduceByGroupAxis -> ird_fs:AgriculturalProduceGroupMember

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Element ird_fs:AgriculturalProduceGroupMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表按組別分類的所有農產品。 如果沒有使用其他member，它還表示"按組別分類的農產品"axis的標準值。 [參考：流動農產品]
en | http://www.xbrl.org/2003/arcrole/concept-label | 農產品，組別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:AgriculturalProduceByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AgriculturalProduceGroupMember ird_fs:AgriculturalProduceByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AgriculturalProduceGroupMember
Presentation | ird_fs:AgriculturalProduceByGroupAxis -> ird_fs:AgriculturalProduceGroupMember ird_fs:AgriculturalProduceByGroupAxis -> ird_fs:AgriculturalProduceGroupMember

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Element ird_fs:Aircraft

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的金額，代表用於實體營運的飛機。
en | http://www.xbrl.org/2003/arcrole/concept-label | 飛機
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:Vehicles ->Weight: 1.0-> ird_fs:Aircraft
Presentation | ird_fs:VehiclesAbstract -> ird_fs:Aircraft

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Element ird_fs:AircraftMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備的一類，代表在實體營運中使用的飛機。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 飛機 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AircraftMember ird_fs:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AircraftMember ird_fs:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AircraftMember
Presentation | ird_fs:VehiclesMember -> ird_fs:AircraftMember ird_fs:VehiclesMember -> ird_fs:AircraftMember

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Element ird_fs:AirportLandingRightsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表機場降落權。
en | http://www.xbrl.org/2003/arcrole/concept-label | 機場著陸權 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Definition | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AirportLandingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AirportLandingRightsMember
Presentation | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:AirportLandingRightsMember

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Element ird_fs:AllLevelsOfFairValueHierarchyMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表公平價值層級的所有級別。如果沒有使用其他member，它也代表"公平價值層級"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值層級的級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:URI |
Definition | ird_fs:LevelsOfFairValueHierarchyAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level2OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level3OfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level2OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level3OfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level2OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level3OfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Level2And3OfFairValueHierarchyMember
Presentation | ird_fs:LevelsOfFairValueHierarchyAxis -> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis -> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember -> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember -> ird_fs:Level2OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember -> ird_fs:Level3OfFairValueHierarchyMember ird_fs:LevelsOfFairValueHierarchyAxis -> ird_fs:AllLevelsOfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember -> ird_fs:Level1OfFairValueHierarchyMember ird_fs:AllLevelsOfFairValueHierarchyMember -> ird_fs:Level2And3OfFairValueHierarchyMember

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Element ird_fs:AllOtherSegmentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所有其他分部 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表沒有應報告的營業活動和經營分部。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 115
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Definition | ird_fs:SegmentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AllOtherSegmentsMember ird_fs:SegmentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AllOtherSegmentsMember
Presentation | ird_fs:SegmentsMember -> ird_fs:AllOtherSegmentsMember ird_fs:SegmentsMember -> ird_fs:AllOtherSegmentsMember

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Element ird_fs:AllYearsOfInsuranceClaimMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表所有保險索賠的年份。如果沒有使用其他member，它也代表"保險索賠的年份"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險索賠的年份 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Definition | ird_fs:YearsOfInsuranceClaimAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AllYearsOfInsuranceClaimMember ird_fs:YearsOfInsuranceClaimAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AllYearsOfInsuranceClaimMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OneYearBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TwoYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ThreeYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FourYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FiveYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SixYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SevenYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EightYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NineYearsBeforeReportingYearMember
Presentation | ird_fs:YearsOfInsuranceClaimAxis -> ird_fs:AllYearsOfInsuranceClaimMember ird_fs:YearsOfInsuranceClaimAxis -> ird_fs:AllYearsOfInsuranceClaimMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:ReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:OneYearBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:TwoYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:ThreeYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:FourYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:FiveYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:SixYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:SevenYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:EightYearsBeforeReportingYearMember ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:NineYearsBeforeReportingYearMember

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Element ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產信貸損失撥備帳戶
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初金融資產信貸損失撥備帳戶
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末金融資產信貸損失撥備帳戶
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於記錄因信貸損失而導致金融資產減值的撥備帳戶金額。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Definition | ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets
Presentation | ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:AllowanceAccountForCreditLossesOfFinancialAssets

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Element ird_fs:AllowanceForCreditLossesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸損失的津貼 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表用來記錄因信貸損失金融資產準備帳戶減值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:TemporaryDifferenceMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AllowanceForCreditLossesMember
Presentation | ird_fs:TemporaryDifferenceMember -> ird_fs:AllowanceForCreditLossesMember

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Element ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 僅適用於對金融資產分類之應用指引的修訂之金融工具分類及計量修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表金融工具之分類及計量修訂（對香港財務報告準則第9號及香港會計準則第7號的修訂），於2024年8月發布；當企業僅適用香港財務報告準則第9號第4.1節（金融資產之分類）之應用指引之修訂時適用。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.1.13
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44LL
ref:URI |
Definition | ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember
Presentation | ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember -> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember

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Element ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具之分類及計量修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表金融工具之分類及計量修訂（對香港財務報告準則第9號及香港會計準則第7號的修訂），於2024年8月發布。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.1.13
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44LL
ref:URI |
Definition | ird_fs:InitiallyAppliedHKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember
Presentation | ird_fs:InitiallyAppliedHKFRSsMember -> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember -> ird_fs:AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember

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Element ird_fs:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從取得或履行客戶合同的成本中確認的資產的攤銷金額。 [參考：從取得或履行客戶合同的成本中確認的資產；攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 攤銷，從取得或履行客戶合同的成本中確認的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

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Element ird_fs:AmortisationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 攤銷費用金額。攤銷是以其使用年期折舊無形資產金額的系統分配。
en | http://www.xbrl.org/2003/arcrole/concept-label | 攤銷費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationExpense
Calculation | ird_fs:DepreciationAndAmortisationExpense ->Weight: 1.0-> ird_fs:AmortisationExpense
Presentation | ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:AmortisationExpense

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Element ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的攤銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的攤銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的攤銷金額。 [參考：折舊和攤銷費用；商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: -1.0-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill

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Element ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產攤銷方法
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外且可用年限有限的無形資產的攤銷方法。 [參考：商譽以外的無形資產；折舊和攤銷費用]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill

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Element ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於商譽以外的無形資產的攤銷率。 [參考：商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產攤銷率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill

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Element ird_fs:AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具減輕最大信貸風險的金額。 [參考：貸款和應收帳款；信貸風險 [member]；衍生工具 [member]；最大信貸風險；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具減輕最大信貸風險的金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

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Element ird_fs:AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具減輕最大信貸風險的金額。 [參考：貸款和應收帳款；信貸風險 [member]；最大信貸風險；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具減輕最大信貸風險的金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

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Element ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於監管遞延帳戶貸方餘額不再是完全可逆轉而減少的金額。 [參考：監管遞延帳戶貸方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於監管遞延帳戶貸方餘額不再是完全可逆轉而減少的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

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Element ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於監管遞延帳戶的借方餘額不再是完全可追回而減少的金額。 [參考：監管遞延帳戶的借方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於監管遞延帳戶借方餘額不再是完全可追回而減少的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

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Element ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位（單位組）的可收回金額超過其帳面金額的金額。 [參考：帳面金額 [member]；所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 單位的可收回金額超過其帳面金額的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | f
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

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Element ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分配給關鍵假設的價值必須改變的金額，以使單位的可收回金額等於其帳面金額。 [參考：帳面金額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分配給關鍵假設的價值必須改變的金額，以使單位的可收回金額等於帳面金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

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Element ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額。 [參考：實體或母公司的關鍵管理人員 [member]；獨立管理實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18A
ref:URI |
Definition | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity
Presentation | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems -> ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

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Element ird_fs:AmountOfReclassificationsOrChangesInPresentation

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體改變其財務報表中的分類或列報時重新分類的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變動的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 41
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountOfReclassificationsOrChangesInPresentation
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:AmountOfReclassificationsOrChangesInPresentation

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Element ird_fs:AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認那些指定經損益以公平價值衡量的金融負債時，在其他綜合收益中列報的金額。 [參考：其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債終止確認時實現在其他綜合收益中列報的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

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Element ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在其他綜合收益確認的和在權益中累計的，與持有待出售的非流動資產或出售組別有關的金額。 [參考：分類為持有待售的非流動資產或處置組；其他儲備；其他綜合收益；分類為持有待售的處置組 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在其他綜合收益確認的和在權益中累計的，與持有待出售的非流動資產或出售組別有關的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Example 12
ref:URI |
Calculation | ird_fs:AccumulatedOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
Presentation | ird_fs_localised:AccumulatedOtherComprehensiveIncomeAbstract -> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

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Element ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表權益的一個組成部分，該權益由在其他綜合收益中確認並在權益中累計的與持有待售的非流動資產或處置組相關的金額產生。 [參考：分類為持有待售的非流動資產或處置組；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與持有待售的非流動資產或處置組相關的計入其他綜合收益並累計計入權益的金額 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Example 12
ref:URI |
Definition | ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
Presentation | ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember -> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember -> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember ird_fs_localised:AccumulatedOtherComprehensiveIncomeMember -> ird_fs:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

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Element ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從現金流量對沖的儲備扣除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額。 [參考：現金流量對沖的儲備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從現金流量對沖的儲備中扣除的金額，並包括在非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額中的金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 從現金流量對沖的儲備中扣除的金額，並包括在非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額中的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24E
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 6.5.11
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Calculation | ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

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Element ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從外幣基差價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額。 [參考：外幣基差價值變動的儲備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從外幣基差價值變動準備金中扣除的金額，並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 從外幣基差價值變動準備金中扣除的金額，並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 6.5.16
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Calculation | ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

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Element ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從遠期合約的遠期要素價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本，或其他帳面價值的金額。 [參考：遠期合約的遠期部分的價值變化儲備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從遠期合約的遠期要素價值變動準備金中扣除的金額，並包括在初始成本或其他帳面金額中的非金融資產（負債），或採用公平價值對沖會計的確定承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 從遠期合約的遠期要素價值變動準備金中扣除的金額，並包括在初始成本或其他帳面金額中的非金融資產（負債），或採用公平價值對沖會計的確定承諾
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 6.5.16
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Calculation | ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

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Element ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從期權時間價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額。 [參考：期權的時間價值的價值變化儲備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從期權時間價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 從期權時間價值變動準備金中剔除並計入非金融資產（負債），或採用公平價值對沖會計的確定承諾的初始成本或其他帳面價值的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 6.5.15
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Calculation | ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

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Element ird_fs:AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第17號範圍內的合同產生的要求應支付金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第17號範圍內的合同產生的要求應支付金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:AmountsPayableRelatedPartyTransactions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從關聯方交易中產生的應付帳款金額。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付款，關聯方交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsPayableRelatedPartyTransactions
Presentation | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs:AmountsPayableRelatedPartyTransactions

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Element ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就轉讓金融資產應付給受讓人的金額，但回購終止確認金融資產可能需要或可能需要的未折現現金流出除外（例如，期權協定中的履約價格）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就轉讓資產應付給受讓人的其他款項
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems -> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets

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Element ird_fs:AmountsReceivableRelatedPartyTransactions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從關聯方交易中產生的應收帳款金額。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收帳款，關聯方交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsReceivableRelatedPartyTransactions
Presentation | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs:AmountsReceivableRelatedPartyTransactions

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Element ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日就每個主要類別取得的資產和承擔負債確認的金額 [abstract]
References |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InventoryRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:InventoryRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed

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Element ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產收購和負債承擔分開確認的交易金額。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination -> ird_fs:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，税前。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，税前
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，税前
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 5.6.5
ref:URI |
Calculation | ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ->Weight: -1.0-> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
Presentation | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

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Element ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，除税後。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，除税後
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類出經其他綜合收益以公平價值衡量類別時從權益中剔除並根據金融資產公平價值調整的金額，除税後
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 5.6.5
ref:URI |
Calculation | ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ->Weight: -1.0-> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
Presentation | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

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Element ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並包含在非金融資產（負債）的初始成本或其他的帳面金額，該非金融資產（負債）的取得或產生是對極可能發生的預測交易進行對沖，税前。 [參考：帳面金額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，税前
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益中剔除並計入非金融資產（負債）的帳面金額，其取得或發生是對極可能發生的預測交易進行對沖，税前
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 23
ref:Subparagraph | e
Calculation | ird_fs:OtherComprehensiveIncomeBeforeTaxCashFlowHedges ->Weight: -1.0-> ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax
Presentation | ird_fs:CashFlowHedgesAbstract -> ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

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Element ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的總金額不與金融資產相抵銷的金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融資產相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的總金額不與金融資產相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Calculation | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements ->Weight: -1.0-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ->Weight: 1.0-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ->Weight: 1.0-> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

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Element ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融資產相抵銷 [abstract]
References |
Definition | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Presentation | ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

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Element ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限及不與金融負債相抵銷的金額。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融負債相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的總金額不與金融負債相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Calculation | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements ->Weight: -1.0-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ->Weight: 1.0-> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

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Element ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金額不與金融負債相抵銷 [abstract]
References |
Definition | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Presentation | ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

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Element ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期但未減值金融資產的帳齡分析 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期但未減值的金融資產的帳齡分析。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

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Element ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用外部信貸評級系統分析信貸風險的披露。 [參考：信貸風險；外部信貸評級總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用外部信貸評級系統分析信貸風險 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG23
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRatingAgenciesUsed ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RatedCreditExposures ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnratedCreditExposures ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
Presentation | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets -> ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRatingAgenciesUsed ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:RatedCreditExposures ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:UnratedCreditExposures ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings

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Element ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用內部信貸評級系統分析信貸風險的披露。 [參考：信貸風險；所有內部信貸評級的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用內部信貸評級系統分析信貸風險 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG23
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalCreditRatingsProcess ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
Presentation | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets -> ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfInternalCreditRatingsProcess ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings

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Element ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已單獨評估作減值的金融資產的分析 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 已經進行單獨評估作出減值的金融資產的分析，包括實際考慮的導致減值因素。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired -> ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired -> ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

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Element ird_fs:AnalysisOfIncomeAndExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收入和費用的分析 [abstract]
References |
Presentation | ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:RevenueAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:MaterialIncomeAndExpenseAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:ExpenseByNatureAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:MiscellaneousOtherComprehensiveIncomeAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_localised:ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_localised:ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_localised:ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract

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Element ird_fs:AnnouncementOfPlanToDiscontinueOperationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表公告計劃停止經營業務。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公告計劃停止經營業務 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnouncementOfPlanToDiscontinueOperationMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:AnnouncementOfPlanToDiscontinueOperationMember

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Element ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表宣布或開始實施重大重組。
en | http://www.xbrl.org/2003/arcrole/concept-label | 宣佈或開始實施重大重組 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:AnnouncingOrCommencingImplementationOfMajorRestructuringMember

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Element ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則會計準則年度改進⸺第11冊 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表於2024年9月發布的「香港財務報告準則會計準則年度改進⸺第11冊」。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.1.14
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | C1E
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44NN
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 39AK
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 65
ref:URI |
Definition | ird_fs:InitiallyAppliedHKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member
Presentation | ird_fs:InitiallyAppliedHKFRSsMember -> ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member

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Element ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 年度改進⸺第11冊：香港會計準則第7號修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表作為香港財務報告準則會計準則年度改進⸺第11冊的一部分，於2024年9月發布的香港會計準則第7號修訂。該修訂主題為成本法。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 65
ref:URI |
Definition | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member
Presentation | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKAS7Member

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Element ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 年度改進⸺第11冊：香港財務報告準則第10號修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表作為香港財務報告準則會計準則年度改進⸺第11冊的一部分，於2024年9月發布的香港財務報告準則第10號修訂。該修訂主題為「事實上的代理人」之確定。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | C1E
ref:URI |
Definition | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member
Presentation | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS10Member

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Element ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 年度改進⸺第11冊：香港財務報告準則第1號修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表作為香港財務報告準則會計準則年度改進⸺第11冊的一部分，於2024年9月發布的香港會計準則第1號修訂。該修訂主題為首次採用者之對沖會計。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 39AK
ref:URI |
Definition | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member
Presentation | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS1Member

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Element ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 年度改進⸺第11冊：香港財務報告準則第7號修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表作為香港財務報告準則會計準則年度改進⸺第11冊的一部分，於2024年9月發布的香港會計準則第7號修訂。該修訂主題為終止確認之損益。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44NN
ref:URI |
Definition | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member
Presentation | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS7Member

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Element ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 年度改進⸺第11冊：香港財務報告準則第9號修訂 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表作為香港財務報告準則會計準則年度改進⸺第11冊的一部分，於2024年9月發布的香港財務報告準則第9號修訂。該等修訂主題為租賃負債之終止確認及交易價格。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.1.14
ref:URI |
Definition | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member
Presentation | ird_fs:AnnualImprovementsToHKFRSAccountingStandardsVolume11Member -> ird_fs:AnnualImprovementsVolume11AmendmentsToHKFRS9Member

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Element ird_fs:ApplicableTaxRate

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 適用税率
en | http://www.xbrl.org/2003/arcrole/concept-label | 適用的所得税税率。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Calculation | ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:ApplicableTaxRate
Presentation | ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract -> ird_fs:ApplicableTaxRate

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Element ird_fs:AreaOfLandUsedForAgriculture

Substitution Group | xbrli:item
Type | num:areaItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體用於農業的土地面積。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於農業的土地面積
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AreaOfLandUsedForAgriculture
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:AreaOfLandUsedForAgriculture

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Element ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產確認為在業務合併中的或有負債預計報銷金額。 [參考：或有負債類別 [member]；預計報銷，在業務合併中的或有負債；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產確認為預計報銷，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

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Element ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產確認為預計報銷，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 已被確認為其他準備的預計報銷的資產金額。 [參考：預計報銷，其他準備；其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 85
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions

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Element ird_fs:AssetbackedDebtInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有由基礎資產擔保的債務工具金額，包括稱為債務證券工具。 [參考：持有的債務工具]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有資產擔保的債券
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:AssetbackedDebtInstrumentsHeld
Presentation | ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:AssetbackedDebtInstrumentsHeld

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Element ird_fs:AssetbackedFinancingsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表資產抵押融資。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產抵押融資 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B23
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:UnconsolidatedStructuredEntitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetbackedFinancingsMember
Presentation | ird_fs:UnconsolidatedStructuredEntitiesMember -> ird_fs:AssetbackedFinancingsMember

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Element ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由基礎資產抵押的證券計入界定利益計劃資產的公平價值的金額。 [參考：公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產抵押證券，計入計劃資產的公平價值金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
Calculation | ird_fs:PlanAssetsAtFairValue ->Weight: 1.0-> ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract -> ird_fs:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

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Element ird_fs:Assets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體現在因過去的事件而控制的經濟資源量。經濟資源是指有潛力產生經濟利益的權利。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Assets ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Assets ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Assets
Calculation | ird_fs:Assets ->Weight: 1.0-> ird_fs:NoncurrentAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:CurrentAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:PropertyPlantAndEquipment ird_fs:Assets ->Weight: 1.0-> ird_fs:InvestmentProperty ird_fs:Assets ->Weight: 1.0-> ird_fs:Goodwill ird_fs:Assets ->Weight: 1.0-> ird_fs:IntangibleAssetsOtherThanGoodwill ird_fs:Assets ->Weight: 1.0-> ird_fs:OtherFinancialAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:OtherNonfinancialAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:InsuranceContractsIssuedThatAreAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:ReinsuranceContractsHeldThatAreAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:Assets ->Weight: 1.0-> ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates ird_fs:Assets ->Weight: 1.0-> ird_fs:BiologicalAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:Assets ->Weight: 1.0-> ird_fs:InventoriesTotal ird_fs:Assets ->Weight: 1.0-> ird_fs:CurrentTaxAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:DeferredTaxAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:TradeAndOtherReceivables ird_fs:Assets ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:Assets ->Weight: 1.0-> ird_fs:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral ird_fs:NetAssetsLiabilities ->Weight: 1.0-> ird_fs:Assets ird_fs:AssetsLessCurrentLiabilities ->Weight: 1.0-> ird_fs:Assets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:Assets ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract -> ird_fs:Assets ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract -> ird_fs:Assets ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:Assets ird_fs:AssetsAbstract -> ird_fs:Assets ird_fs:AssetsAbstract -> ird_fs:Assets ird_fs:NetAssetsLiabilitiesAbstract -> ird_fs:Assets ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:Assets

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Element ird_fs:AssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產 [abstract]
References |
Presentation | ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:AssetsAbstract ird_fs:AssetsAbstract -> ird_fs:NoncurrentAssetsAbstract ird_fs:AssetsAbstract -> ird_fs:CurrentAssetsAbstract ird_fs:AssetsAbstract -> ird_fs:Assets ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:AssetsAbstract ird_fs:AssetsAbstract -> ird_fs:Assets ird_fs:AssetsAbstract -> ird_fs:PropertyPlantAndEquipment ird_fs:AssetsAbstract -> ird_fs:InvestmentProperty ird_fs:AssetsAbstract -> ird_fs:Goodwill ird_fs:AssetsAbstract -> ird_fs:IntangibleAssetsOtherThanGoodwill ird_fs:AssetsAbstract -> ird_fs:OtherFinancialAssets ird_fs:AssetsAbstract -> ird_fs:OtherNonfinancialAssets ird_fs:AssetsAbstract -> ird_fs:InsuranceContractsIssuedThatAreAssets ird_fs:AssetsAbstract -> ird_fs:ReinsuranceContractsHeldThatAreAssets ird_fs:AssetsAbstract -> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:AssetsAbstract -> ird_fs:InvestmentsInSubsidiariesJointVenturesAndAssociates ird_fs:AssetsAbstract -> ird_fs:BiologicalAssets ird_fs:AssetsAbstract -> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:AssetsAbstract -> ird_fs:InventoriesTotal ird_fs:AssetsAbstract -> ird_fs:CurrentTaxAssets ird_fs:AssetsAbstract -> ird_fs:DeferredTaxAssets ird_fs:AssetsAbstract -> ird_fs:TradeAndOtherReceivables ird_fs:AssetsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:AssetsAbstract -> ird_fs:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral ird_fs:AssetsAbstract -> ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:AssetsAbstract -> ird_fs:RightofuseAssets

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Element ird_fs:AssetsAndLiabilitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產及負債 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
Definition | ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AssetsAndLiabilitiesMember ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AssetsAndLiabilitiesAxis ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesMember ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AssetsAndLiabilitiesAxis ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesMember
Presentation | ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable -> ird_fs:AssetsAndLiabilitiesAxis ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable -> ird_fs:AssetsAndLiabilitiesAxis ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember

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Element ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售的資產和負債 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
Definition | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
Presentation | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis -> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis -> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

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Element ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表分類為持有待售的資產和負債。 [參考：持有待售的非流動資產 [member]；包括在持有待售處置組的負債；分類為持有待售的處置組 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售的資產和負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
Definition | ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember
Presentation | ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember -> ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember -> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember -> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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Element ird_fs:AssetsAndLiabilitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表資產和負債。如果沒有使用其他member，它也代表"資產及負債"axis的標準值。 [參考：資產；負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產及負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
Definition | ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AssetsAndLiabilitiesMember ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesMember ird_fs:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesMember
Presentation | ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember ird_fs:AssetsAndLiabilitiesAxis -> ird_fs:AssetsAndLiabilitiesMember

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Element ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表不分類為持有待售的資產和負債。如果沒有使用其他member，它也代表"分類為持有待售的資產和負債"axis的標準值。 [參考：持有待售的非流動資產 [member]；包括在持有待售處置組的負債；分類為持有待售的處置組 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 不分類為持有待售的資產和負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
Definition | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
Presentation | ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis -> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis -> ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember -> ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

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Element ird_fs:AssetsAndRegulatoryDeferralAccountDebitBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產和監管遞延帳戶的借方餘額的金額。 [參考：資產；監管遞延帳戶的借方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產和監管遞延帳戶的借方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 21
ref:URI |
Presentation | ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:AssetsAndRegulatoryDeferralAccountDebitBalances

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Element ird_fs:AssetsArisingFromExplorationForAndEvaluationOfMineralResources

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從尋找礦產而產生的資產，包括實體已獲得合法權利在特定區域進行採礦，石油，天然氣和類似的非再生資源探索，以及技術可行性和商業對提取礦產資源的可行性的决心。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從勘探和評估礦產資源而產生的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:AssetsArisingFromExplorationForAndEvaluationOfMineralResources

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Element ird_fs:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在抵押品所有者不違約的情況下允許出售或再質押的所持有抵押品的公平價值。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的抵押品允許在抵押品所有者沒有違約的情況下以公平價值出售或重新抵押
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

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Element ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表為對沖融資活動產生的負債而持有的資產。 [參考：資產；融資活動產生的負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為融資活動產生的負債進行對沖保值而持有的資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Section | C Reconciliation of liabilities arising from financing activities
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44C
ref:URI |
Definition | ird_fs:LiabilitiesArisingFromFinancingActivitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember
Presentation | ird_fs:LiabilitiesArisingFromFinancingActivitiesMember -> ird_fs:AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

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Element ird_fs:AssetsLessCurrentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產減去流動負債的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產減流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產減流動負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:AssetsLessCurrentLiabilities ->Weight: 1.0-> ird_fs:Assets ird_fs:AssetsLessCurrentLiabilities ->Weight: -1.0-> ird_fs:CurrentLiabilities
Presentation | ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:AssetsLessCurrentLiabilities

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Element ird_fs:AssetsLessCurrentLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產減流動負債 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:AssetsLessCurrentLiabilitiesAbstract ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:Assets ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilities ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:AssetsLessCurrentLiabilities

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Element ird_fs:AssetsLiabilitiesOfBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 扣除承諾退休福利的精算現值以外負債的退休福利計劃資產金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 福利計劃的資產（負債）
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初可用於福利的淨資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末可用於福利的淨資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:AssetsLiabilitiesOfBenefitPlan ird_fs:ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:AssetsLiabilitiesOfBenefitPlan

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Element ird_fs:AssetsObtained

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過收回抵押物或要求其他強化信貸條件取得的資產的金額。 [參考：擔保 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過收回抵押物或要求其他強化信貸條件取得的金融或非金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 38
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsObtained

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Element ird_fs:AssetsOfBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由退休福利計劃持有的資產金額。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 福利退休基金資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:AssetsOfBenefitPlan

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Element ird_fs:AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在得到或失去控制附屬公司或企業的非現金及非現金等價物的金額。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購或出售附屬公司或企業的非現金及非現金等價物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

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Element ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從取得或履行客戶合同的成本中確認的資產金額。取得客戶合同的成本指為取得合同的額外成本，而如果沒有取得合同，實體就不會招致的額外成本。履行客戶合同的成本指直接與合同相關或實體可以具體地識別預期與合同相關的成本。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從取得或履行客戶合同的成本中確認的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
Presentation | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems -> ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

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Element ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實體財務報表中確認與其在結構性實體中的權益相關的資產的金額。 [參考：資產；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實體財務報表中確認與結構性實體相關的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

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Element ird_fs:AssetsSoldOrRepledgedAsCollateralAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在抵押品所有者不違約的情況下已出售或再質押抵押品的公平價值。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的抵押品在抵押品所有者沒有違約的情況下以公平價值出售或重新抵押
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsSoldOrRepledgedAsCollateralAtFairValue

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Element ird_fs:AssetsThatEntityContinuesToRecognise

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體繼續確認的資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體繼續完全確認的、被轉移金融資產的金額。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsThatEntityContinuesToRecognise
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssetsThatEntityContinuesToRecognise

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Element ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按繼續參與的程度繼續確認的已轉移資產的轉移前原資產金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按繼續參與的程度繼續確認的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

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Element ird_fs:AssetsToWhichSignificantRestrictionsApply

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合併財務報表中對實體存取或使用資產的能力施以重大限制（例如法定、合同和監管限制）的集團資產的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 施以重大限制的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 13
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:AssetsToWhichSignificantRestrictionsApply

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Element ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉移到結構性實體的所有資產在轉移時的金額。 [參考：所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉移到結構性實體的資產，在轉移的時候
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

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Element ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基於假設下一財政年度有顯著風險而導致重大調整的資產金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 下個財政年度有顯著風險導致重大調整的資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體繼續完全確認的、被轉移的金融資產相關的負債的金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體繼續確認的相關負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise

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Element ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按繼續參與的程度繼續確認的已轉移資產的相關負債金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按繼續參與的程度繼續確認的已轉移資產的相關負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

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Element ird_fs:AssociatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表投資者對其具有重大影響的實體。
en | http://www.xbrl.org/2003/arcrole/concept-label | 所有聯營公司的總計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 19
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:AssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialAssociatesMember ird_fs:EntitysTotalForAssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatesMember ird_fs:EntitysTotalForAssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatesMember ird_fs:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatesMember
Presentation | ird_fs:EntitysTotalForAssociatesMember -> ird_fs:AssociatesMember ird_fs:AssociatesMember -> ird_fs:AggregatedIndividuallyImmaterialAssociatesMember ird_fs:EntitysTotalForAssociatesMember -> ird_fs:AssociatesMember ird_fs:RelatedPartiesMember -> ird_fs:AssociatesMember

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Element ird_fs:AtCostMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以成本衡量 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表基於成本的衡量。成本是指在取得或建造一項資產時所支付的現金或現金等價物的金額或者給予的其他代價的公平價值，或適用時，按照其他香港財務報告準則的具體要求進行初始確認時歸屬於該資產的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Definition | ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostMember
Presentation | ird_fs:AggregatedMeasurementMember -> ird_fs:AtCostMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtCostMember

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Element ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表當實體衡量一類資產時，基於成本或公平價值模型時通常以香港財務報告準則第16號進行衡量。 [參考：以成本衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以成本或公平價值模式下根據香港財務報告準則第16號衡量 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Definition | ird_fs:FairValueModelMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember
Presentation | ird_fs:FairValueModelMember -> ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember

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Element ird_fs:AtFairValueMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表基於公平價值衡量。公平價值是在衡量日市場參與者之間的有序交易中，出售資產所收到或轉移負債需支付的價格。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:FairValueModelMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember
Presentation | ird_fs:AtFairValueMember -> ird_fs:RecurringFairValueMeasurementMember ird_fs:AtFairValueMember -> ird_fs:NonrecurringFairValueMeasurementMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtFairValueMember ird_fs:AggregatedMeasurementMember -> ird_fs:AtFairValueMember ird_fs:FairValueModelMember -> ird_fs:AtFairValueMember

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Element ird_fs:AuditorsRemuneration

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付或應付給實體的核數師的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 核數師酬金
en | http://www.xbrl.org/2003/arcrole/concept-label | 總核數師酬金
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForAuditServices ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForTaxServices ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForOtherServices
Presentation | ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemuneration

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Element ird_fs:AuditorsRemunerationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 核數師酬金 [abstract]
References |
Presentation | ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:AuditorsRemunerationAbstract ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForAuditServices ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForTaxServices ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForOtherServices ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemuneration

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Element ird_fs:AuditorsRemunerationForAuditServices

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為審計服務向實體的審計師支付或應付的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 核數師的審計服務酬金
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForAuditServices
Presentation | ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForAuditServices

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Element ird_fs:AuditorsRemunerationForOtherServices

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體沒有單獨在同一報表或附註中披露的服務而支付或應付給實體審計師的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 核數師的其他服務酬金
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForOtherServices
Presentation | ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForOtherServices

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Element ird_fs:AuditorsRemunerationForTaxServices

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為税收服務向實體的審計師支付或應付的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 核數師的税收服務酬金
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:AuditorsRemuneration ->Weight: 1.0-> ird_fs:AuditorsRemunerationForTaxServices
Presentation | ird_fs:AuditorsRemunerationAbstract -> ird_fs:AuditorsRemunerationForTaxServices

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Element ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 授權資本承諾，但尚未簽約
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體已授權但尚未簽訂合同的資本承諾金額。 [參考：資本承諾]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CapitalCommitments ->Weight: 1.0-> ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor
Presentation | ird_fs:CapitalCommitmentsAbstract -> ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor

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Element ird_fs:AvailableforsaleFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可供出售金融資產 [abstract]
References |
Presentation | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:AvailableforsaleFinancialAssetsAbstract ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax ird_fs:AvailableforsaleFinancialAssetsAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:AvailableforsaleFinancialAssetsAbstract

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Element ird_fs:AverageEffectiveTaxRate

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 平均有效税率
en | http://www.xbrl.org/2003/arcrole/concept-label | 總平均有效税率
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税費用（收益）除以會計利潤。 [參考：會計利潤]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Calculation | ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:ApplicableTaxRate ird_fs:AverageEffectiveTaxRate ->Weight: -1.0-> ird_fs:TaxRateEffectOfRevenuesExemptFromTaxation ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectOfImpairmentOfGoodwill ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectOfTaxLosses ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectOfForeignTaxRates ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectFromChangeInTaxRate ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods ird_fs:AverageEffectiveTaxRate ->Weight: 1.0-> ird_fs:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Presentation | ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract -> ird_fs:AverageEffectiveTaxRate

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Element ird_fs:AverageForeignExchangeRate

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體所使用的平均匯率。匯率是交換兩種貨幣的比率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 平均外匯匯率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ForeignExchangeRatesAbstract -> ird_fs:AverageForeignExchangeRate

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Element ird_fs:AverageNumberOfEmployees

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體在某一日期僱用的平均員工人數。
en | http://www.xbrl.org/2003/arcrole/concept-label | 平均員工人數
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:NumberAndAverageNumberOfEmployeesAbstract -> ird_fs:AverageNumberOfEmployees

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Element ird_fs:AveragePriceOfHedgingInstrument

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖工具的平均價格。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖工具的平均價格
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23B
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AveragePriceOfHedgingInstrument
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:AveragePriceOfHedgingInstrument

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Element ird_fs:AverageRateOfHedgingInstrument

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖工具的平均利率。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖工具的平均利率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23B
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AverageRateOfHedgingInstrument
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:AverageRateOfHedgingInstrument

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Element ird_fs:BalancesOnCurrentAccountsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的客戶往來帳戶餘額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶往來帳戶餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnCurrentAccountsFromCustomers
Presentation | ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnCurrentAccountsFromCustomers

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Element ird_fs:BalancesOnDemandDepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的客戶活期存款餘額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶活期存款餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnDemandDepositsFromCustomers
Presentation | ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnDemandDepositsFromCustomers

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Element ird_fs:BalancesOnOtherDepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的客戶其他存款餘額，該實體沒有單獨在同一報表或附註中披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶的其他存款餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnOtherDepositsFromCustomers
Presentation | ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnOtherDepositsFromCustomers

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Element ird_fs:BalancesOnTermDepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的客戶定期存款餘額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶定期存款餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnTermDepositsFromCustomers
Presentation | ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnTermDepositsFromCustomers

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Element ird_fs:BalancesWithBanks

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 保持在銀行的現金餘額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:Cash ->Weight: 1.0-> ird_fs:BalancesWithBanks
Presentation | ird_fs:CashAbstract -> ird_fs:BalancesWithBanks

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Element ird_fs:BankAcceptanceAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為資產的銀行承兑匯票的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行承兑匯票資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousAssetsAbstract -> ird_fs:BankAcceptanceAssets

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Element ird_fs:BankAcceptanceLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為負債的銀行承兑匯票金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行承兑負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousLiabilitiesAbstract -> ird_fs:BankAcceptanceLiabilities

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Element ird_fs:BankAndSimilarCharges

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體確認為支出的銀行和類似費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行和類似費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ServicesExpense -> ird_fs:BankAndSimilarCharges

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Element ird_fs:BankBorrowingsUndiscountedCashFlows

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行貸款的未折現合同現金流量。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行貸款的未折現現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG31A
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11D
ref:URI |
Definition | ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BankBorrowingsUndiscountedCashFlows
Presentation | ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:BankBorrowingsUndiscountedCashFlows

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Element ird_fs:BankDebtInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有由銀行發行的債務工具金額，包括稱為債務證券工具。 [參考：持有的債務工具]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的銀行債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:BankDebtInstrumentsHeld
Presentation | ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:BankDebtInstrumentsHeld

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Element ird_fs:BankOverdraftsClassifiedAsCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行透支
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行透支
en | http://www.xbrl.org/2003/arcrole/concept-label | 從帳戶中提取超出現有現金餘額的金額。這被認為是銀行的短期信貸延期。 [參考：現金及現金等價物]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs:BankOverdraftsClassifiedAsCashEquivalents
Presentation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:BankOverdraftsClassifiedAsCashEquivalents

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Element ird_fs:BankingArrangementsClassifiedAsCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他銀行安排，列為現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金等價物的分類，該實體沒有單獨在同一報表或附註中披露的銀行安排。 [參考：現金等價物]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashEquivalents ->Weight: 1.0-> ird_fs:BankingArrangementsClassifiedAsCashEquivalents
Presentation | ird_fs:CashEquivalentsAbstract -> ird_fs:BankingArrangementsClassifiedAsCashEquivalents

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Element ird_fs:BasicEarningsLossPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基本每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 基本每股總盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「稀釋每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司一般權益持有人的利潤（虧損）金額（分子）除以當期流通在外普通股加權平均股數（分母）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 67
Definition | ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare
Calculation | ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
Presentation | ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare

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Element ird_fs:BasicEarningsLossPerShareFromContinuingOperations

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運的業務的基本每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「持續營運的業務的稀釋每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運的業務的基本每股盈餘（虧損）。 [參考：基本每股盈餘（虧損）；持續經營，除非項目另有說明 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 67
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
Definition | ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations
Calculation | ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations
Presentation | ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations

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Element ird_fs:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動。 [參考：基本每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動；持續經營，除非項目另有說明 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「持續營運的業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已終止業務的基本每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「已終止業務的稀釋每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 已終止業務的基本每股盈餘（虧損）。 [參考：基本每股盈餘（虧損）；已終止業務 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 68
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
Definition | ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
Calculation | ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsLossPerShare ->Weight: 1.0-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations
Presentation | ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations

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Element ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 包括監管遞延帳戶餘額的淨變動和相關遞延税項的淨變動的來自已終止業務的基本每股盈餘（虧損）。 [參考：基本每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動；已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自已終止業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税項的淨變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「已終止業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動。 [參考：基本每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動]
en | http://www.xbrl.org/2003/arcrole/concept-label | 基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:BasicEarningsPerShareAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基本每股盈餘 [abstract]
References |
Definition | ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsLossPerShare ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract
Presentation | ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromContinuingOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShareFromDiscontinuedOperations ird_fs:BasicEarningsPerShareAbstract -> ird_fs:BasicEarningsLossPerShare ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems -> ird_fs:BasicEarningsPerShareAbstract

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Element ird_fs:BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 將外部客戶的收入歸因於各個國家的基礎説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 將外部客戶的收入歸因於各個國家的基礎説明。 [參考：收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

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Element ird_fs:BearerBiologicalAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表生產性生物資產。生產性生物資產是指消耗性生物資產以外的生物資產。 [參考：生物資產；消耗性生物資產 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生產性生物資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsTypeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BearerBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsTypeMember -> ird_fs:BearerBiologicalAssetsMember

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Element ird_fs:BearerPlants

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備代表生產性植物的數量，生產性植物是活植物：(a)用於生產或供應農產品；(b)預期將生產超過一個時期；及(c)作為農產品出售的可能性很小，除了銷售附帶的廢料。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生產性植物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | i
ref:URI |
Calculation | ird_fs:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:BearerPlants
Presentation | ird_fs:PropertyPlantAndEquipmentAbstract -> ird_fs:BearerPlants

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Element ird_fs:BearerPlantsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備的一類，代表生產性植物。生產性植物是生物：(a)用於生產或提供農產品；(b)預期可產生多於一個時期；及(c)很低機會被出售成農產品，除了銷售附帶的廢料。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生產性植物 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:PropertyPlantEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BearerPlantsMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BearerPlantsMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BearerPlantsMember
Presentation | ird_fs:PropertyPlantEquipmentMember -> ird_fs:BearerPlantsMember ird_fs:PropertyPlantAndEquipmentMember -> ird_fs:BearerPlantsMember

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Element ird_fs:BenefitsPaidOrPayable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為退休福利計劃已付或應付的福利金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付或應付的福利
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付或應付的福利
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | b
ref:Clause | v
ref:URI |
Calculation | ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits ->Weight: -1.0-> ird_fs:BenefitsPaidOrPayable
Presentation | ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:BenefitsPaidOrPayable

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Element ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購日預計不會收回的應收帳款合同現金流量的最佳估計
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購日預計不會收回的應收帳款合同現金流量的最佳估計。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfAcquiredReceivablesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
Presentation | ird_fs:DisclosureOfAcquiredReceivablesLineItems -> ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

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Element ird_fs:BiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入為資產的活動物或植物的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BiologicalAssets
Calculation | ird_fs:Assets ->Weight: 1.0-> ird_fs:BiologicalAssets
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:BiologicalAssets ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:BiologicalAssets ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:BiologicalAssets ird_fs:AssetsAbstract -> ird_fs:BiologicalAssets

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Element ird_fs:BiologicalAssetsAgeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表按年齡分類的所有生物資產。 如果沒有使用其他member，它也代表"按年齡分類的生物資產"axis的標準值。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產，年齡 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsByAgeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsAgeMember ird_fs:BiologicalAssetsByAgeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsAgeMember ird_fs:BiologicalAssetsAgeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MatureBiologicalAssetsMember ird_fs:BiologicalAssetsAgeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImmatureBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsByAgeAxis -> ird_fs:BiologicalAssetsAgeMember ird_fs:BiologicalAssetsByAgeAxis -> ird_fs:BiologicalAssetsAgeMember ird_fs:BiologicalAssetsAgeMember -> ird_fs:MatureBiologicalAssetsMember ird_fs:BiologicalAssetsAgeMember -> ird_fs:ImmatureBiologicalAssetsMember

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Element ird_fs:BiologicalAssetsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:BiologicalAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsMember ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsAxis ird_fs:BiologicalAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsAxis -> ird_fs:BiologicalAssetsMember ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs:BiologicalAssetsAxis ird_fs:BiologicalAssetsAxis -> ird_fs:BiologicalAssetsMember

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Element ird_fs:BiologicalAssetsByAgeAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按年齡分類的生物資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsByAgeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsAgeMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByAgeAxis ird_fs:BiologicalAssetsByAgeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsAgeMember
Presentation | ird_fs:BiologicalAssetsByAgeAxis -> ird_fs:BiologicalAssetsAgeMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByAgeAxis ird_fs:BiologicalAssetsByAgeAxis -> ird_fs:BiologicalAssetsAgeMember

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Element ird_fs:BiologicalAssetsByGroupAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按組別分類的生物資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 41
ref:URI |
Definition | ird_fs:BiologicalAssetsByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsGroupMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByGroupAxis ird_fs:BiologicalAssetsByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsGroupMember
Presentation | ird_fs:BiologicalAssetsByGroupAxis -> ird_fs:BiologicalAssetsGroupMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByGroupAxis ird_fs:BiologicalAssetsByGroupAxis -> ird_fs:BiologicalAssetsGroupMember

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Element ird_fs:BiologicalAssetsByTypeAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按類型分類的生物資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsByTypeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsTypeMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByTypeAxis ird_fs:BiologicalAssetsByTypeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsTypeMember
Presentation | ird_fs:BiologicalAssetsByTypeAxis -> ird_fs:BiologicalAssetsTypeMember ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByTypeAxis ird_fs:BiologicalAssetsByTypeAxis -> ird_fs:BiologicalAssetsTypeMember

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Element ird_fs:BiologicalAssetsGroupMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表按組別分類的所有生物資產。 如果沒有使用其他member，它也代表"按組別分類的生物資產"axis的標準值。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產，組別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 41
ref:URI |
Definition | ird_fs:BiologicalAssetsByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsGroupMember ird_fs:BiologicalAssetsByGroupAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsGroupMember ird_fs:BiologicalAssetsGroupMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LivingAnimalsMember ird_fs:BiologicalAssetsGroupMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PlantsMember
Presentation | ird_fs:BiologicalAssetsByGroupAxis -> ird_fs:BiologicalAssetsGroupMember ird_fs:BiologicalAssetsByGroupAxis -> ird_fs:BiologicalAssetsGroupMember ird_fs:BiologicalAssetsGroupMember -> ird_fs:LivingAnimalsMember ird_fs:BiologicalAssetsGroupMember -> ird_fs:PlantsMember

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Element ird_fs:BiologicalAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表活的動物或植物。如果沒有使用其他member，它也代表"生物資產"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:BiologicalAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsMember ird_fs:BiologicalAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsMember ird_fs:BiologicalAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentBiologicalAssetsMember ird_fs:BiologicalAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsAxis -> ird_fs:BiologicalAssetsMember ird_fs:BiologicalAssetsAxis -> ird_fs:BiologicalAssetsMember ird_fs:BiologicalAssetsMember -> ird_fs:CurrentBiologicalAssetsMember ird_fs:BiologicalAssetsMember -> ird_fs:NoncurrentBiologicalAssetsMember

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Element ird_fs:BiologicalAssetsPledgedAsSecurityForLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用作抵押負債的生物資產的金額。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用作抵押負債的生物資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:BiologicalAssetsPledgedAsSecurityForLiabilities

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Element ird_fs:BiologicalAssetsTypeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表按類型分類的所有生物資產。 如果沒有使用其他member，它也代表"按類型分類的生物資產"axis的標準值。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產，類型 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsByTypeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BiologicalAssetsTypeMember ird_fs:BiologicalAssetsByTypeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BiologicalAssetsTypeMember ird_fs:BiologicalAssetsTypeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumableBiologicalAssetsMember ird_fs:BiologicalAssetsTypeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BearerBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsByTypeAxis -> ird_fs:BiologicalAssetsTypeMember ird_fs:BiologicalAssetsByTypeAxis -> ird_fs:BiologicalAssetsTypeMember ird_fs:BiologicalAssetsTypeMember -> ird_fs:ConsumableBiologicalAssetsMember ird_fs:BiologicalAssetsTypeMember -> ird_fs:BearerBiologicalAssetsMember

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Element ird_fs:BiologicalAssetsWhoseTitleIsRestricted

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所有權受到限制的生物資產的金額。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產，其所有權受到限制
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:BiologicalAssetsWhoseTitleIsRestricted

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Element ird_fs:BondsIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 債券發行
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體發行的債券金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:Borrowings ->Weight: 1.0-> ird_fs:BondsIssued
Presentation | ird_fs:BorrowingsByTypeAbstract -> ird_fs:BondsIssued

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Element ird_fs:BondsIssuedUndiscountedCashFlows

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行的債券的未折現合同現金流量。 [參考：債券發行]
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行的債券的未折現現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG31A
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11D
ref:URI |
Definition | ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BondsIssuedUndiscountedCashFlows
Presentation | ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:BondsIssuedUndiscountedCashFlows

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Element ird_fs:BorrowingCostsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款費用 [abstract]
References |
Presentation | ird_fs:DisclosureOfBorrowingCostsExplanatory -> ird_fs:BorrowingCostsAbstract ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsCapitalised ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsRecognisedAsExpense ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsIncurred

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Element ird_fs:BorrowingCostsCapitalised

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本化借款費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 即與直接歸屬於合格資產的購建或者生產並且其形式資產的成本的一部分資金連接的借貸的利息和其他費用的數額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 23
ref:IssueDate |
ref:Paragraph | 26
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:BorrowingCostsIncurred ->Weight: 1.0-> ird_fs:BorrowingCostsCapitalised
Presentation | ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsCapitalised

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Element ird_fs:BorrowingCostsIncurred

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在與資金連接的借款利息和其他費用。
en | http://www.xbrl.org/2003/arcrole/concept-label | 借貸成本支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 總借貸成本支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:BorrowingCostsIncurred ->Weight: 1.0-> ird_fs:BorrowingCostsCapitalised ird_fs:BorrowingCostsIncurred ->Weight: 1.0-> ird_fs:BorrowingCostsRecognisedAsExpense
Presentation | ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsIncurred

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Element ird_fs:BorrowingCostsRecognisedAsExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在與被確認為費用資金連接借款的利息和其他費用。
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款費用確認為費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:BorrowingCostsIncurred ->Weight: 1.0-> ird_fs:BorrowingCostsRecognisedAsExpense
Presentation | ird_fs:BorrowingCostsAbstract -> ird_fs:BorrowingCostsRecognisedAsExpense

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Element ird_fs:Borrowings

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 總借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體有責任償還的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Borrowings
Calculation | ird_fs:Borrowings ->Weight: 1.0-> ird_fs:LongtermBorrowings ird_fs:Borrowings ->Weight: 1.0-> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ird_fs:Borrowings ->Weight: 1.0-> ird_fs:LoansReceived ird_fs:Borrowings ->Weight: 1.0-> ird_fs:BondsIssued ird_fs:Borrowings ->Weight: 1.0-> ird_fs:NotesAndDebenturesIssued ird_fs:Borrowings ->Weight: 1.0-> ird_fs:CommercialPapersIssued ird_fs:Borrowings ->Weight: 1.0-> ird_fs:OtherBorrowings
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:Borrowings ird_fs:BorrowingsAbstract -> ird_fs:Borrowings ird_fs:BorrowingsByTypeAbstract -> ird_fs:Borrowings

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Element ird_fs:BorrowingsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:BorrowingsAbstract ird_fs:BorrowingsAbstract -> ird_fs:LongtermBorrowings ird_fs:BorrowingsAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract ird_fs:BorrowingsAbstract -> ird_fs:Borrowings

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Element ird_fs:BorrowingsAdjustmentToInterestRateBasis

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於計算借款利率的基準（參考利率）的調整。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對借款利率基準的調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsAdjustmentToInterestRateBasis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsAdjustmentToInterestRateBasis

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Element ird_fs:BorrowingsByNameAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按名稱的借款 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:BorrowingsByNameAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BorrowingsByNameMember ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BorrowingsByNameAxis ird_fs:BorrowingsByNameAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BorrowingsByNameMember
Presentation | ird_fs:BorrowingsByNameAxis -> ird_fs:BorrowingsByNameMember ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable -> ird_fs:BorrowingsByNameAxis ird_fs:BorrowingsByNameAxis -> ird_fs:BorrowingsByNameMember

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Element ird_fs:BorrowingsByNameMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當按名稱分列這member代表所有借款。如果沒有使用其他member，它也代表"按名稱的借款"axis的標準值。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按名稱的借款 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:BorrowingsByNameAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:BorrowingsByNameMember ird_fs:BorrowingsByNameAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:BorrowingsByNameMember
Presentation | ird_fs:BorrowingsByNameAxis -> ird_fs:BorrowingsByNameMember ird_fs:BorrowingsByNameAxis -> ird_fs:BorrowingsByNameMember

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Element ird_fs:BorrowingsByTypeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款，按類型 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:BorrowingsByTypeAbstract ird_fs:BorrowingsByTypeAbstract -> ird_fs:LoansReceived ird_fs:BorrowingsByTypeAbstract -> ird_fs:BondsIssued ird_fs:BorrowingsByTypeAbstract -> ird_fs:NotesAndDebenturesIssued ird_fs:BorrowingsByTypeAbstract -> ird_fs:CommercialPapersIssued ird_fs:BorrowingsByTypeAbstract -> ird_fs:OtherBorrowings ird_fs:BorrowingsByTypeAbstract -> ird_fs:Borrowings

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Element ird_fs:BorrowingsInterestRate

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款利率。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款利率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsInterestRate
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsInterestRate

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Element ird_fs:BorrowingsInterestRateBasis

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於計算借款利率的基準（參考利率）。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款利率基準
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsInterestRateBasis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsInterestRateBasis

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Element ird_fs:BorrowingsMaturity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款到期。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款到期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsMaturity
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsMaturity

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Element ird_fs:BorrowingsOriginalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其中借款計價貨幣。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款原幣
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsOriginalCurrency
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsOriginalCurrency

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Element ird_fs:BorrowingsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中承擔的借款金額。 [參考：借款；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的借款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:BorrowingsRecognisedAsOfAcquisitionDate

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Element ird_fs:BottomOfRangeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表的範圍內的下限。
en | http://www.xbrl.org/2003/arcrole/concept-label | 範圍的下限 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B6
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE63
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 120
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember ird_fs:RangesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BottomOfRangeMember
Presentation | ird_fs:RangesMember -> ird_fs:BottomOfRangeMember ird_fs:RangesMember -> ird_fs:BottomOfRangeMember ird_fs:RangesMember -> ird_fs:BottomOfRangeMember ird_fs:RangesMember -> ird_fs:BottomOfRangeMember ird_fs:RangesMember -> ird_fs:BottomOfRangeMember ird_fs:RangesMember -> ird_fs:BottomOfRangeMember

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Element ird_fs:BrandNames

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 品牌名稱
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產的金額，代表一組互補的資產所得的權利，如商標（或服務商標）及其相關商品名稱、公式、配方和技術專長。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:BrandNames
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:BrandNames

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Element ird_fs:BrandNamesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 品牌名稱 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表一類無形資產，代表一組互補資產的權利，例如商標（或服務標記）及其相關的商品名稱、公式、配方和技術專長。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BrandNamesMember ird_fs:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BrandNamesMember
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillMember -> ird_fs:BrandNamesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:BrandNamesMember

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Element ird_fs:BroadcastingRightsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表廣播權。
en | http://www.xbrl.org/2003/arcrole/concept-label | 廣播權 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Definition | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BroadcastingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BroadcastingRightsMember
Presentation | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:BroadcastingRightsMember

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Element ird_fs:BrokerageFeeExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認實體所支付的經紀手續費的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 經紀手續費支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 經紀手續費支出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:FeeAndCommissionExpense ->Weight: 1.0-> ird_fs:BrokerageFeeExpense
Presentation | ird_fs:FeeAndCommissionExpenseAbstract -> ird_fs:BrokerageFeeExpense

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Element ird_fs:BrokerageFeeIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認實體所收取的經紀手續費的收入金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 經紀手續費收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:BrokerageFeeIncome
Presentation | ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:BrokerageFeeIncome

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Element ird_fs:Buildings

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的金額，代表用於營運的及可折舊的建築物和類似的構築物。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 建築物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:LandAndBuildings ->Weight: 1.0-> ird_fs:Buildings
Presentation | ird_fs:LandAndBuildingsAbstract -> ird_fs:Buildings

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Element ird_fs:BuildingsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備的一類，代表用於營運的及可折舊的建築物和類似的構築物。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 建築物 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BuildingsMember ird_fs:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BuildingsMember ird_fs:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BuildingsMember
Presentation | ird_fs:LandAndBuildingsMember -> ird_fs:BuildingsMember ird_fs:LandAndBuildingsMember -> ird_fs:BuildingsMember

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Element ird_fs:BusinessCombinationsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:URI |
Definition | ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfBusinessCombinationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfAcquiredReceivablesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember
Presentation | ird_fs:BusinessCombinationsAxis -> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfBusinessCombinationsTable -> ird_fs:BusinessCombinationsAxis ird_fs:BusinessCombinationsAxis -> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfAcquiredReceivablesTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable -> ird_fs:BusinessCombinationsAxis

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Element ird_fs:BusinessCombinationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所有企業合併的總計 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表收購方取得對一個或多個企業控制權的交易或其他活動。交易有時被稱為"真實合併"或"對等合併"，都是業務合併的意思，因為香港財務報告準則第3號有使用該術語。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:URI |
Definition | ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember
Presentation | ird_fs:EntitysTotalForBusinessCombinationsMember -> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsMember -> ird_fs:AggregatedIndividuallyImmaterialBusinessCombinationsMember

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Element ird_fs:CancellationOfTreasuryShares

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在此期間註銷庫存股的金額。 [參考：庫存股]
en | http://www.xbrl.org/2003/arcrole/concept-label | 註銷庫存股
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:CancellationOfTreasuryShares

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Element ird_fs:CapitalCommitments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 總資本承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體承諾會作出的未來資本支出的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CapitalCommitments ->Weight: 1.0-> ird_fs:ContractualCapitalCommitments ird_fs:CapitalCommitments ->Weight: 1.0-> ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor
Presentation | ird_fs:CapitalCommitmentsAbstract -> ird_fs:CapitalCommitments

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Element ird_fs:CapitalCommitmentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本承諾 [abstract]
References |
Presentation | ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:CapitalCommitmentsAbstract ird_fs:CapitalCommitmentsAbstract -> ird_fs:ContractualCapitalCommitments ird_fs:CapitalCommitmentsAbstract -> ird_fs:AuthorisedCapitalCommitmentsButNotContractedFor ird_fs:CapitalCommitmentsAbstract -> ird_fs:CapitalCommitments

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Element ird_fs:CapitalRedemptionReserve

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的組成部分，代表贖回實體自有股份的儲備。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本贖回儲備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousEquityAbstract -> ird_fs:CapitalRedemptionReserve

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Element ird_fs:CapitalRedemptionReserveMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表用於贖回自身資本的儲備的權益組成部分。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本贖回儲備 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 108
ref:URI |
Presentation | ird_fs:EquityMember -> ird_fs:CapitalRedemptionReserveMember

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Element ird_fs:CapitalRequirementsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本要求 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 136
ref:URI |
Definition | ird_fs:CapitalRequirementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CapitalRequirementsMember ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CapitalRequirementsAxis ird_fs:CapitalRequirementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CapitalRequirementsMember
Presentation | ird_fs:CapitalRequirementsAxis -> ird_fs:CapitalRequirementsMember ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable -> ird_fs:CapitalRequirementsAxis ird_fs:CapitalRequirementsAxis -> ird_fs:CapitalRequirementsMember

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Element ird_fs:CapitalRequirementsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體須符合的資本要求。如果沒有使用其他member，它也代表"資本要求"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本要求 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 136
ref:URI |
Definition | ird_fs:CapitalRequirementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CapitalRequirementsMember ird_fs:CapitalRequirementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CapitalRequirementsMember
Presentation | ird_fs:CapitalRequirementsAxis -> ird_fs:CapitalRequirementsMember ird_fs:CapitalRequirementsAxis -> ird_fs:CapitalRequirementsMember

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Element ird_fs:CapitalReserve

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本儲備是其中一個權益部分。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本儲備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousEquityAbstract -> ird_fs:CapitalReserve

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Element ird_fs:CapitalReserveMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表資本儲備的權益組成部分。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本儲備 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 108
ref:URI |
Presentation | ird_fs:EquityMember -> ird_fs:CapitalReserveMember

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Element ird_fs:CapitalisationRateMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表用作衡量輸入的資本化率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本化率，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE63
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisationRateMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:CapitalisationRateMeasurementInputMember

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Element ird_fs:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 借款的資本化率，計算費用符合資本化條件
en | http://www.xbrl.org/2003/arcrole/concept-label | 加權平均的利息和其他費用，在適用於該期間未完成的實體的借款資金，借款比其他的借款連接的實體即被獲得合格資產的目的明確提出。 [參考：加權平均值 [member]；借款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 23
ref:IssueDate |
ref:Paragraph | 26
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBorrowingCostsExplanatory -> ird_fs:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

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Element ird_fs:CapitalisedDevelopmentExpenditureMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資本化的開發支出 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表一類因開發支出而在開始商業生產或使用之前資本化的無形資產。 一項無形資產僅在能展示以下所有條件時，才應被確認：(a)完成該無形資產以致其可供使用或出售的技術可行性；(b)具有完成該無形資產並使用或出售的意向；(c)有使用或出售該無形資產的能力；(d)該無形資產將如何產生可能的未來經濟利益。 除其他外，實體可展示該無形資產的產出或無形資產本身存在市場，或如果要在內部使用，則可以證明該無形資產的有用性；(e)有足夠的技術、財務和其他資源來完成該無形資產的開發以及使用或出售；(f)能夠可靠地衡量歸屬於該無形資產開發階段的支出。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisedDevelopmentExpenditureMember ird_fs:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisedDevelopmentExpenditureMember
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillMember -> ird_fs:CapitalisedDevelopmentExpenditureMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CapitalisedDevelopmentExpenditureMember

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Element ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 帳面金額、累計折舊、攤銷及減值和總帳面金額 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | f
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfInvestmentPropertyTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:DisclosureOfProvisionMatrixTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember
Presentation | ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfProvisionMatrixTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfInvestmentPropertyTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfIntangibleAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:CarryingAmountMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在財務狀況表確認的資產的金額（扣除任何累計折舊或攤銷和累計減值虧損後）。如果沒有使用其他member，它也代表"帳面金額、累計折舊、攤銷及減值和總帳面金額"axis的標準值。 [參考：折舊和攤銷費用；減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 帳面金額 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedImpairmentMember
Presentation | ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedImpairmentMember ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs:CarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:GrossCarryingAmountMember ird_fs:CarryingAmountMember -> ird_fs:AccumulatedDepreciationAmortisationAndImpairmentMember

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Element ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受貨幣不能兑換影響的資產的帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 受貨幣不能兑換成另一種貨幣影響的資產的帳面價值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems -> ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable

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Element ird_fs:CarryingAmountOfAssetsExposedToRisk

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 面臨風險的資產的帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於貨幣不能兑換成另一種貨幣而暴露於風險的資產的帳面價值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfAssetsExposedToRisk
Presentation | ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory -> ird_fs:CarryingAmountOfAssetsExposedToRisk

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Element ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受貨幣不能兑換影響的負債的帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 受貨幣不能兑換成另一種貨幣影響的負債的帳面價值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems -> ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

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Element ird_fs:CarryingAmountOfLiabilitiesExposedToRisk

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 面臨風險的負債帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於貨幣不能兑換成另一種貨幣而暴露於風險的負債的帳面價值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfLiabilitiesExposedToRisk
Presentation | ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory -> ird_fs:CarryingAmountOfLiabilitiesExposedToRisk

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Element ird_fs:Cash

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 庫存現金和活期存款的金額。 [參考：庫存現金]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金
en | http://www.xbrl.org/2003/arcrole/concept-label | 總現金
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashAndCashEquivalents ->Weight: 1.0-> ird_fs:Cash ird_fs:Cash ->Weight: 1.0-> ird_fs:CashOnHand ird_fs:Cash ->Weight: 1.0-> ird_fs:BalancesWithBanks
Presentation | ird_fs:CashAbstract -> ird_fs:Cash

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Element ird_fs:CashAbstract

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

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Element ird_fs:CashAdvancesAndLoansFromRelatedParties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從關聯方預付帳款和貸款的現金流入。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方的現金預付帳款和貸款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansFromRelatedParties

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Element ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金墊款和提供給其他方的貸款，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金墊款和提供給其他方的貸款
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為投資活動及向其他方提供的現金墊款和貸款金額（金融機構的墊款和貸款除外）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

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Element ird_fs:CashAdvancesAndLoansMadeToRelatedParties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為關聯方提供的貸款和現金預付帳款的現金流出。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 向關聯方提供的貸款和現金預付帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToRelatedParties

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Element ird_fs:CashAndCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初現金及現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末現金及現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 總現金及現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物，具體包括庫存現金、活期存款、短期、流動性強、價值變動風險很小及易於轉換為已知金額的現金的投資。 [參考：現金；現金等價物]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B13
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashAndCashEquivalents
Calculation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:Assets ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:CashAndCashEquivalents ->Weight: 1.0-> ird_fs:Cash ird_fs:CashAndCashEquivalents ->Weight: 1.0-> ird_fs:CashEquivalents ird_fs:CashAndCashEquivalents ->Weight: 1.0-> ird_fs:OtherCashAndCashEquivalents
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CashAndCashEquivalents ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalents ird_fs:CurrentAssetsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:AssetsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:CashAndCashEquivalents

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Element ird_fs:CashAndCashEquivalentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CashAndCashEquivalentsAbstract ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:CashAbstract ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:CashEquivalentsAbstract ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:OtherCashAndCashEquivalents ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:CashAndCashEquivalents

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Element ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物金額計入界定利益計劃資產的公平價值。 [參考：現金及現金等價物；公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物，計入計劃資產的公平價值金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
Calculation | ird_fs:PlanAssetsAtFairValue ->Weight: 1.0-> ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract -> ird_fs:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

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Element ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為持有待售的處置組的一部分的現金及現金等價物的金額。 [參考：現金及現金等價物；分類為持有待售的處置組 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物持有待售，列為持有待售處置組的一部分
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
Presentation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

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Element ird_fs:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物由實體持有但不可使用
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體持有大量現金及現金等價物但不可使用。 [參考：現金及現金等價物]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 48
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

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Element ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在現金流動表的現金及現金等價物金額，如該金額與財務狀況表上的金額不同。 [參考：現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物（如不同於財務狀況表）
en | http://www.xbrl.org/2003/arcrole/concept-label | 總現金及現金等價物（如不同於財務狀況表）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs:BankOverdraftsClassifiedAsCashEquivalents ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Presentation | ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

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Element ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金及現金等價物如與財務狀況表不同 [abstract]
References |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalents ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:BankOverdraftsClassifiedAsCashEquivalents ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

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Element ird_fs:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在得到或失去控制附屬公司或企業的現金及現金等價物的金額。 [參考：所有附屬公司的總數 [member]；現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購或出售附屬公司或企業的現金及現金等價物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

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Element ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的現金及現金等價物金額。 [參考：現金及現金等價物；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的現金及現金等價物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

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Element ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品及不與金融負債相抵銷的金額。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融負債相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融負債相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Calculation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ->Weight: 1.0-> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

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Element ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品及不與金融資產相抵銷的金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融資產相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的現金抵押品不與金融資產相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Calculation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ->Weight: 1.0-> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

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Element ird_fs:CashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 短期、流動性高的投資金額，即易於轉換為已知金額的現金和價值變動風險很小的投資。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金等價物
en | http://www.xbrl.org/2003/arcrole/concept-label | 總現金等價物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:CashAndCashEquivalents ->Weight: 1.0-> ird_fs:CashEquivalents ird_fs:CashEquivalents ->Weight: 1.0-> ird_fs:ShorttermDepositsClassifiedAsCashEquivalents ird_fs:CashEquivalents ->Weight: 1.0-> ird_fs:ShorttermInvestmentsClassifiedAsCashEquivalents ird_fs:CashEquivalents ->Weight: 1.0-> ird_fs:BankingArrangementsClassifiedAsCashEquivalents
Presentation | ird_fs:CashEquivalentsAbstract -> ird_fs:CashEquivalents

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Element ird_fs:CashEquivalentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金等價物 [abstract]
References |
Presentation | ird_fs:CashAndCashEquivalentsAbstract -> ird_fs:CashEquivalentsAbstract ird_fs:CashEquivalentsAbstract -> ird_fs:ShorttermDepositsClassifiedAsCashEquivalents ird_fs:CashEquivalentsAbstract -> ird_fs:ShorttermInvestmentsClassifiedAsCashEquivalents ird_fs:CashEquivalentsAbstract -> ird_fs:BankingArrangementsClassifiedAsCashEquivalents ird_fs:CashEquivalentsAbstract -> ird_fs:CashEquivalents

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Element ird_fs:CashFlowHedgesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流量對沖 [abstract]
References |
Presentation | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:CashFlowHedgesAbstract ird_fs:CashFlowHedgesAbstract -> ird_fs:GainsLossesOnCashFlowHedgesNetOfTax ird_fs:CashFlowHedgesAbstract -> ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax ird_fs:CashFlowHedgesAbstract -> ird_fs:AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems ird_fs:CashFlowHedgesAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges ird_fs:CashFlowHedgesAbstract -> ird_fs:GainsLossesOnCashFlowHedgesBeforeTax ird_fs:CashFlowHedgesAbstract -> ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax ird_fs:CashFlowHedgesAbstract -> ird_fs:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax ird_fs:CashFlowHedgesAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxCashFlowHedges ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:CashFlowHedgesAbstract

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Element ird_fs:CashFlowHedgesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表暴露於變化的對沖現金流是：(a)是由於與已確認資產或負債（如全部或一些可變利率債務未來利息支付）相關的特定風險，很可能發生的預期交易；和(b)可能會影響利潤或虧損。 [參考：對沖類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流量對沖 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 39
ref:IssueDate |
ref:Paragraph | 86
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowHedgesMember
Presentation | ird_fs:TypesOfHedgesMember -> ird_fs:CashFlowHedgesMember

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Element ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自已終止業務的現金流量 [abstract]
References |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations

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Element ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 喪失對附屬公司或其他業務控制權而產生的現金流量，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 喪失對附屬公司或其他業務控制權而產生的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去對附屬公司或其他業務的控制權的現金流量總額，分類為投資活動。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

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Element ird_fs:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因受限制的現金及現金等價物減少（增加）所導致的現金流入（流出）金額。 [參考：受限制的現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受限制的現金及現金等價物減少（增加）所產生（使用）的現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

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Element ird_fs:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因短期存款和投資減少（增加）所導致的現金流入（流出）金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 短期存款和投資減少（增加）所產生（使用）的現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

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Element ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體獲得在特定區域開采礦產，石油，天然氣和類似非再生資源的合法權利後，尋找礦產資源產生（使用）的現金流量，包括確定提取礦產資源的技術可行性和商業可行性，分類為投資活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 勘探和評估礦產資源產生（使用）的現金流量，分類為投資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

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Element ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體獲得在特定區域開采礦產，石油，天然氣和類似非再生資源的合法權利後，尋找礦產資源產生（使用）的現金流量，包括確定提取礦產資源的技術可行性和商業可行性，分類為營運活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 勘探和評估礦產資源產生（使用）的現金流量，分類為營運活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

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Element ird_fs:CashFlowsFromUsedInFinancingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的淨現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）持續營運及已終止業務的融資活動的現金流量，這些活動導致實體的投放的權益和借款的規模和構成發生變化。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInFinancingActivities
Calculation | ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromIssuingShares ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromIssuingOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsToAcquireOrRedeemEntitysShares ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsOfOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromIssuingShares ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromIssuingOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsToAcquireOrRedeemEntitysShares ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsOfOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
Presentation | ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities

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Element ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的現金流量 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssuingShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssuingOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsToAcquireOrRedeemEntitysShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsOfOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsFromChangesInOwnershipInterestsInSubsidiaries ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssuingShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssuingOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsToAcquireOrRedeemEntitysShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsOfOtherEquityInstruments ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromSaleOrIssueOfTreasuryShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromExerciseOfOptions ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfOrdinaryShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfPreferenceShares ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromNoncurrentBorrowings ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfNoncurrentBorrowings ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromCurrentBorrowings ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfCurrentBorrowings ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansFromRelatedParties ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashRepaymentsOfAdvancesAndLoansFromRelatedParties ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfBondsNotesAndDebentures ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfBondsNotesAndDebentures ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsForShareIssueCosts ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:PaymentsForDebtIssueCosts ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromContributionsOfNoncontrollingInterests ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfSubordinatedLiabilities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfSubordinatedLiabilities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_localised:ProceedsFromExerciseOfWarrants ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfRegulatoryCapitalFinancialLiabilities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:ProceedsFromIssueOfRegulatoryCapitalEquity ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:RepaymentsOfRegulatoryCapitalEquity ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的淨現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 與持續營運業務有關的來自（用於）融資活動的現金流量。 [參考：持續經營，除非項目另有說明 [member]；來自（用於）融資活動的現金流量]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesContinuingOperations

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Element ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）融資活動的淨現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 與已終止業務有關的來自（用於）融資活動的現金流量。 [參考：已終止業務 [member]；來自（用於）融資活動的現金流量]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因流動借款的增加（減少）所導致的現金流入（流出）金額。 [參考：流動借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動借款的增加（減少）產生（使用）的現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

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Element ird_fs:CashFlowsFromUsedInIncreasesInOperatingCapacity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表該實體的執行營運活動的能力（例如，以每天輸出為單位作衡量）的現金流增加總額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營運容量增加的現金流
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory -> ird_fs:CashFlowsFromUsedInIncreasesInOperatingCapacity

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Element ird_fs:CashFlowsFromUsedInInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的淨現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）持續營運及已終止業務的投資活動的現金流量，即收購和出售長期資產和其他不計入現金等價物的投資。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInInvestingActivities
Calculation | ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:InterestReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:InterestReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
Presentation | ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities

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Element ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動產生的現金流量 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:InterestReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:InterestReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromAssociatesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfInterestsInAssociates ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfInterestsInAssociates ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashAdvancesAndLoansMadeToRelatedParties ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfInvestmentProperty ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfInvestmentProperty ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfBiologicalAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfBiologicalAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfExplorationAndEvaluationAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalOfExplorationAndEvaluationAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfMiningAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalOfMiningAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfOilAndGasAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalOfOilAndGasAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PaymentsForDevelopmentProjectExpenditure ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInExplorationAndDevelopmentActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfAvailableforsaleFinancialAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:InflowsOfCashFromInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:OutflowsOfCashFromInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的淨現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 與持續營運業務有關的來自（用於）投資活動的現金流量。 [參考：持續經營，除非項目另有說明 [member]；來自（用於）投資活動的現金流量]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesContinuingOperations

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Element ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）投資活動的淨現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 與已終止業務有關的來自（用於）投資活動的現金流量。 [參考：已終止業務 [member]；來自（用於）投資活動的現金流量]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInMaintainingOperatingCapacity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表該實體維護當前執行營運活動的能力（例如，以每天輸出為單位作衡量）的現金流總額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）維持營運容量的現金流
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory -> ird_fs:CashFlowsFromUsedInMaintainingOperatingCapacity

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Element ird_fs:CashFlowsFromUsedInOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 營業活動的現金流入（流出）
en | http://www.xbrl.org/2003/arcrole/concept-label | 營業活動的淨現金流入（流出）
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）持續營運及已終止業務的營業活動的現金流量兼且是該實體的主要收入活動和非投資或融資的活動。 [參考：收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInOperatingActivities
Calculation | ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:InterestReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:InterestPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:InterestReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
Presentation | ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities

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Element ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營業活動的現金流量 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashPaymentsAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:InterestReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:InterestPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:InterestReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ProfitLoss ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForReconcileProfitLossAbstract ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashPaymentsAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForInterestExpense ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForInterestIncome ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDividendIncome ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForFinanceIncome ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForFinanceIncomeCost ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDeferredTaxExpense ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:IncreaseDecreaseInWorkingCapital ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInBiologicalAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForAmortisationExpense ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDepreciationExpense ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:IncomeTaxesPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:IncomeTaxesRefundClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:FinanceCostsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:FinanceIncomeReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_localised:AdjustmentsForDecreaseIncreaseInPrepaidExpenses ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_localised:AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_localised:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInLoansAndAdvances ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDeposits ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:AdjustmentsForGainsLossesOnDisposalOfFinancialAssets ird_fs:StatementOfCashFlowsAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營運活動的現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營運活動的淨現金流量，持續營運業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與持續營運業務有關的來自（用於）營運活動的現金流量。 [參考：持續經營，除非項目另有說明 [member]；營業活動的現金流入（流出）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesContinuingOperations

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Element ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營運活動的現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自（用於）營運活動的淨現金流量，已終止業務
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與已終止業務有關的來自（用於）營運活動的現金流量。 [參考：已終止業務 [member]；營業活動的現金流入（流出）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

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Element ird_fs:CashFlowsFromUsedInOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體營運產生（使用）的現金。
en | http://www.xbrl.org/2003/arcrole/concept-label | 營運產生（使用）的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 營運產生（使用）的淨現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Section | A Statement of cash flows for an entity other than a financial institution
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:ReceiptsFromSalesOfGoodsAndRenderingOfServices ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:ReceiptsFromContractsHeldForDealingOrTradingPurpose ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:ReceiptsFromRentsAndSubsequentSalesOfSuchAssets ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:OtherCashReceiptsFromOperatingActivities ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:PaymentsToSuppliersForGoodsAndServices ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:PaymentsFromContractsHeldForDealingOrTradingPurpose ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:PaymentsToAndOnBehalfOfEmployees ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:OtherCashPaymentsFromOperatingActivities ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:RecoveriesOnLoansPreviouslyWrittenOff ird_fs:CashFlowsFromUsedInOperations ->Weight: -1.0-> ird_fs:PaymentsRelatingToRoyaltiesFeesAndCommissions ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:ProfitLoss ird_fs:CashFlowsFromUsedInOperations ->Weight: 1.0-> ird_fs:AdjustmentsForReconcileProfitLoss
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperations ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperations

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Element ird_fs:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 營運資金變動前的營運活動所導致的現金流入（流出）金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 營運資金變動前的營運產生（使用）的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Section | A Statement of cash flows for an entity other than a financial institution
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

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Element ird_fs:CashFlowsUsedInExplorationAndDevelopmentActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流出用於勘探和開發活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用於勘探和開發活動的現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInExplorationAndDevelopmentActivities

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Element ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於獲得附屬公司或其他業務控制權的現金流量，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於獲得附屬公司或其他業務控制權的現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於獲得附屬公司或其他業務控制權的現金流量總額，分類為投資活動。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

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Element ird_fs:CashOnHand

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 庫存現金
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有現金的金額。這不包括活期存款。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Calculation | ird_fs:Cash ->Weight: 1.0-> ird_fs:CashOnHand
Presentation | ird_fs:CashAbstract -> ird_fs:CashOnHand

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Element ird_fs:CashOutflowForLeases

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 租賃的現金流出。
en | http://www.xbrl.org/2003/arcrole/concept-label | 租賃的現金流出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:CashOutflowForLeases

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Element ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關期貨合約、遠期合約、期權合約和掉期合約的現金流出，不包括合約是為交易或貿易目的而持有或相關付款被歸類為融資活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金支付期貨合約，遠期合約，期權合約和掉期合約，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金支付期貨合約，遠期合約，期權合約和掉期合約
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

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Element ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關期貨合約、遠期合約、期權合約和掉期合約的現金流入，不包括合約是為交易或貿易目的而持有或相關收款被歸類為融資活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從期貨合約，遠期合約，期權合約和掉期合約現金收入，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 從期貨合約，遠期合約，期權合約和掉期合約現金收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

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Element ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他方償還墊款和貸款的現金收入，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他方償還墊款和貸款的現金收入
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為投資活動的其他方償還的墊款和貸款（金融機構的墊款和貸款除外）所產生的現金流入。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

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Element ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方償還給實體的貸款和預付帳款的現金流入。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方償還的貸款和預付帳款的現金收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

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Element ird_fs:CashRepaymentsOfAdvancesAndLoansFromRelatedParties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 償還關聯方的預付帳款和貸款的現金流出。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金償還關聯方的預付帳款和貸款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:CashRepaymentsOfAdvancesAndLoansFromRelatedParties

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Element ird_fs:CashTransferred

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金轉移
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日，業務合併以現金作為對價轉移的公平價值。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashTransferred
Calculation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:CashTransferred
Presentation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:CashTransferred

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Element ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從取得或履行客戶合同的成本中確認的資產的類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
Presentation | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

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Element ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表從取得或履行客戶合同的成本中確認的資產的所有類別。如果沒有使用其他member，它也代表"從取得或履行客戶合同的成本中確認的資產的類別"axis的標準值。 [參考：從取得或履行客戶合同的成本中確認的資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從取得或履行客戶合同的成本中確認的資產的類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CostsToObtainContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrecontractCostsMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SetupCostsMember
Presentation | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember -> ird_fs:CostsToObtainContractsWithCustomersMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember -> ird_fs:PrecontractCostsMember ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember -> ird_fs:SetupCostsMember

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Element ird_fs:CategoriesOfCurrentFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融資產的分類 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfCurrentFinancialAssetsAbstract ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAvailableforsale ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentHeldtomaturityInvestments ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentLoansAndReceivables ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtAmortisedCost ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssets

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Element ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融負債的分類 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilities

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Element ird_fs:CategoriesOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產類別 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfFinancialAssetsAbstract ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAvailableforsale ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:HeldtomaturityInvestments ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:LoansAndReceivables ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtAmortisedCost ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssets

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Element ird_fs:CategoriesOfFinancialAssetsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:URI |
Definition | ird_fs:CategoriesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsCategoryMember ird_fs:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfFinancialAssetsAxis ird_fs:CategoriesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsCategoryMember
Presentation | ird_fs:CategoriesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsCategoryMember ird_fs:DisclosureOfFinancialAssetsTable -> ird_fs:CategoriesOfFinancialAssetsAxis ird_fs:CategoriesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsCategoryMember

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Element ird_fs:CategoriesOfFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的分類 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfFinancialLiabilitiesAbstract ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilitiesAtAmortisedCost ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilities

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Element ird_fs:CategoriesOfFinancialLiabilitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:URI |
Definition | ird_fs:CategoriesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:DisclosureOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfFinancialLiabilitiesAxis ird_fs:CategoriesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesCategoryMember
Presentation | ird_fs:CategoriesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:DisclosureOfFinancialLiabilitiesTable -> ird_fs:CategoriesOfFinancialLiabilitiesAxis ird_fs:CategoriesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesCategoryMember

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Element ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動金融資產類別 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentFinancialAssetsAvailableforsale ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentHeldtomaturityInvestments ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentLoansAndReceivables ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentFinancialAssetsAtAmortisedCost ird_fs:CategoriesOfNoncurrentFinancialAssetsAbstract -> ird_fs:NoncurrentFinancialAssets

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Element ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動金融負債的分類 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract -> ird_fs:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract -> ird_fs:NoncurrentFinancialLiabilitiesAtAmortisedCost ird_fs:CategoriesOfNoncurrentFinancialLiabilitiesAbstract -> ird_fs:NoncurrentFinancialLiabilities

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Element ird_fs:CategoriesOfRelatedPartiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方的類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Definition | ird_fs:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfRelatedPartiesAxis ird_fs:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForRelatedPartiesMember
Presentation | ird_fs:CategoriesOfRelatedPartiesAxis -> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs:CategoriesOfRelatedPartiesAxis ird_fs:CategoriesOfRelatedPartiesAxis -> ird_fs:EntitysTotalForRelatedPartiesMember

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Element ird_fs:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為收購前的遞延税項資產增加（減少）金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購的業務合併，通過改變收購實現資產的概率的結果的收購前的遞延税項資產的增加（減少）。 [參考：遞延税項資產；所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | j
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

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Element ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外幣基差價值變動 [abstract]
References |
Presentation | ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax ird_fs:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads

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Element ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遠期合約的遠期要素價值變動 [abstract]
References |
Presentation | ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax ird_fs:ChangeInValueOfForwardElementsOfForwardContractsAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts

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Element ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 期權的時間價值變動 [abstract]
References |
Presentation | ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions ird_fs_localised:CostOfHedgingAbstract -> ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax ird_fs:ChangeInValueOfTimeValueOfOptionsAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions

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Element ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 尚未確認在損益表的初始確認公平價值和成交價格之間的總差額變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Presentation | ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised ird_fs:ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract -> ird_fs:IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

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Element ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產信貸損失撥備帳戶變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UtilisationAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets
Presentation | ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:UtilisationAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:ReversalAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets ird_fs:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract -> ird_fs:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

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Element ird_fs:ChangesInBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的總增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的增加（減少）。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DepreciationBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DisposalsBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DecreaseDueToHarvestBiologicalAssets ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:ChangesInBiologicalAssets

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Element ird_fs:ChangesInBiologicalAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseDueToHarvestBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInBiologicalAssets
Presentation | ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:ChangesInBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DepreciationBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DisposalsBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DecreaseDueToHarvestBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:ChangesInBiologicalAssets

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Element ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在業務合併中的或有負債變化 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
Presentation | ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination

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Element ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在遞延税項負債（資產）更改 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset
Presentation | ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset

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Element ird_fs:ChangesInEquity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益增加（減少）總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的增加（減少）。 [參考：權益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInEquity
Calculation | ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:ComprehensiveIncome ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IssueOfEquity ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:DividendsPaid ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughSharebasedPaymentTransactions ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:ChangesInEquity

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Element ird_fs:ChangesInEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益變動 [abstract]
References |
Definition | ird_fs:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInEquityAbstract ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncomeAbstract ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssueOfEquity ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsPaid ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughSharebasedPaymentTransactions ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInEquity
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:ChangesInEquityAbstract ird_fs:ChangesInEquityAbstract -> ird_fs:ComprehensiveIncomeAbstract ird_fs:ChangesInEquityAbstract -> ird_fs:IssueOfEquity ird_fs:ChangesInEquityAbstract -> ird_fs:DividendsPaid ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs:ChangesInEquityAbstract -> ird_fs:IncreaseDecreaseThroughSharebasedPaymentTransactions ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract -> ird_fs:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied ird_fs:ChangesInEquityAbstract -> ird_fs:ChangesInEquity

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Element ird_fs:ChangesInExposureToRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險變化的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 對金融工具引起的風險變化的描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInExposureToRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInExposureToRisk

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Element ird_fs:ChangesInFairValueMeasurementAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量的變化，資產 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PurchasesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SalesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssuesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SettlementsFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersIntoLevel3OfFairValueHierarchyAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementAssets
Presentation | ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract -> ird_fs:ChangesInFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:PurchasesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:SalesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:IssuesFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:SettlementsFairValueMeasurementAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:TransfersIntoLevel3OfFairValueHierarchyAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyAssets ird_fs:ChangesInFairValueMeasurementAssetsAbstract -> ird_fs:IncreaseDecreaseInFairValueMeasurementAssets

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Element ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具在公平價值衡量的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PurchasesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SalesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssuesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SettlementsFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:PurchasesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:SalesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:IssuesFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:SettlementsFairValueMeasurementEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在公平價值衡量的變化，負債 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PurchasesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SalesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssuesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SettlementsFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersIntoLevel3OfFairValueHierarchyLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementLiabilities
Presentation | ird_fs:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:PurchasesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:SalesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:IssuesFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:SettlementsFairValueMeasurementLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:TransfersIntoLevel3OfFairValueHierarchyLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:TransfersOutOfLevel3OfFairValueHierarchyLiabilities ird_fs:ChangesInFairValueMeasurementLiabilitiesAbstract -> ird_fs:IncreaseDecreaseInFairValueMeasurementLiabilities

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Element ird_fs:ChangesInFairValueOfCreditDerivativeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具的公平價值變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInFairValueOfCreditDerivativeAbstract ird_fs:ChangesInFairValueOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInCreditDerivativeFairValue
Presentation | ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract -> ird_fs:ChangesInFairValueOfCreditDerivativeAbstract ird_fs:ChangesInFairValueOfCreditDerivativeAbstract -> ird_fs:IncreaseDecreaseInCreditDerivativeFairValue

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Element ird_fs:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸因於資產信貸風險的變動，指定經損益以公平價值衡量的金融資產（或金融資產組）的公平價值增加（減少）：(a)其公平價值變動的金額不可歸因於市場風險而變動的市場條件；(b)使用實體認為更能真實地反映因資產信貸風險變動而變動公平價值金額的替代方法。 [參考：信貸風險 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 增加（減少）指定經損益以公平價值衡量的金融資產的公平價值，歸因於金融資產信貸風險的變動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

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Element ird_fs:ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值。 [參考：衍生工具 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 增加（減少）指定經損益以公平價值衡量的金融資產相關的信貸衍生工具或類似工具的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 增加（減少）金融負債的公平價值，歸因於負債信貸風險的變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸因於該金融負債信貸風險的變動，增加（減少）金融負債的公平價值。 [參考：信貸風險 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

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Element ird_fs:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的信貸風險變動導致貸款或應收帳款的公平價值增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 因貸款和應收帳款的信貸風險變動而導致貸款或應收帳款的公平價值增加（減少）：(a)其公平價值變動的金額不可歸因於市場風險而變動的市場條件；(b)使用實體認為更能真實地反映因資產信貸風險變動而變動公平價值金額的替代方法。 [參考：信貸風險 [member]；市場風險 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

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Element ird_fs:ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值增加（減少）。 [參考：衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與貸款或應收帳款相關的信貸衍生工具或類似工具的公平價值增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | d
Presentation | ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:ChangesInGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 總商譽的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽的增值（減值）。 [參考：商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
Definition | ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInGoodwill
Calculation | ird_fs:ChangesInGoodwill ->Weight: 1.0-> ird_fs:AdditionalRecognitionGoodwill ird_fs:ChangesInGoodwill ->Weight: -1.0-> ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill ird_fs:ChangesInGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill ird_fs:ChangesInGoodwill ->Weight: -1.0-> ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale ird_fs:ChangesInGoodwill ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs:ChangesInGoodwill ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ird_fs:ChangesInGoodwill ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Presentation | ird_fs:ChangesInGoodwillAbstract -> ird_fs:ChangesInGoodwill

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Element ird_fs:ChangesInGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽變化 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInGoodwillAbstract ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalRecognitionGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInGoodwill
Presentation | ird_fs:ReconciliationOfChangesInGoodwillAbstract -> ird_fs:ChangesInGoodwillAbstract ird_fs:ChangesInGoodwillAbstract -> ird_fs:AdditionalRecognitionGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale ird_fs:ChangesInGoodwillAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill ird_fs:ChangesInGoodwillAbstract -> ird_fs:ChangesInGoodwill

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Element ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract -> ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset

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Element ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同的變更，與剩餘範圍及已產生申索的對帳 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:IncreaseDecreaseInInsuranceContractsLiabilityAsset

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Element ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在無形資產和商譽 [abstract]變化
References |
Definition | ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill
Presentation | ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:SubsequentRecognitionOfDeferredTaxAssetsGoodwill ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill

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Element ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的總增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的增加（減少）。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill

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Element ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產的變化 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill

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Element ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 庫存的製成品和半製成品減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 庫存的製成品和半製成品增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 庫存的製成品和半製成品的減少（增加）。 [參考：存貨；流動完成品；流動半製成品]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 102
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
Calculation | ird_fs:ProfitLossFromOperatingActivities ->Weight: -1.0-> ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

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Element ird_fs:ChangesInInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的總增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的增加（減少）。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DepreciationInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DisposalsInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty ird_fs:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:ChangesInInvestmentProperty

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Element ird_fs:ChangesInInvestmentPropertyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInvestmentPropertyAbstract ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsInvestmentPropertyAbstract ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInvestmentProperty
Presentation | ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs:ChangesInInvestmentPropertyAbstract ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:AdditionsInvestmentPropertyAbstract ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DepreciationInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:GainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DisposalsInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:IncreaseDecreaseThroughOtherChangesInvestmentProperty ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:ChangesInInvestmentProperty

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Element ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在融資活動產生的負債變化 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities
Presentation | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems -> ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities

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Element ird_fs:ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備敏感度分析時改變方法和假設的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體在準備不同類型的市場風險敏感度分析中更改方法和假設的説明。 [參考：市場風險 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

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Element ird_fs:ChangesInMethodsUsedToMeasureRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用來衡量風險方法改變説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 用來衡量金融工具產生的風險的方法改變描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInMethodsUsedToMeasureRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInMethodsUsedToMeasureRisk

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Element ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可用於福利的淨資產變化 [abstract]
References |
Presentation | ird_fs:ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:EmployerContributions ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:EmployeeContributions ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:InvestmentIncome ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:OtherIncome ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:BenefitsPaidOrPayable ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:AdministrativeExpense ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:OtherExpenseByFunction ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:IncomeTaxExpenseContinuingOperations ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:TransfersFromToOtherRetirementBenefitPlans ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits

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Element ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）的變化 [abstract]
References |
Definition | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems -> ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract -> ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract -> ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset

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Element ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具的名義金額變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInCreditDerivativeNominalAmount
Presentation | ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract -> ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract ird_fs:ChangesInNominalAmountOfCreditDerivativeAbstract -> ird_fs:IncreaseDecreaseInCreditDerivativeNominalAmount

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Element ird_fs:ChangesInNumberOfSharesOutstandingAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流通股數量的變化 [abstract]
References |
Definition | ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInNumberOfSharesOutstandingAbstract ird_fs:ChangesInNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInNumberOfSharesOutstanding
Presentation | ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs:ChangesInNumberOfSharesOutstandingAbstract ird_fs:ChangesInNumberOfSharesOutstandingAbstract -> ird_fs:IncreaseDecreaseInNumberOfSharesOutstanding

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Element ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險管理目標、政策和流程變化的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 對管理金融工具風險的目標、政策和流程的變化的描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk

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Element ird_fs:ChangesInOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的總增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的增加（減少）。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInOtherProvisions
Calculation | ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:AdditionalProvisionsOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs:ProvisionUsedOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs:UnusedProvisionReversedOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions ird_fs:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Presentation | ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:ChangesInOtherProvisions

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Element ird_fs:ChangesInOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInOtherProvisionsAbstract ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalProvisionsOtherProvisionsAbstract ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProvisionUsedOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnusedProvisionReversedOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInOtherProvisions
Presentation | ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs:ChangesInOtherProvisionsAbstract ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:AdditionalProvisionsOtherProvisionsAbstract ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:ProvisionUsedOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:UnusedProvisionReversedOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:ChangesInOtherProvisions

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Element ird_fs:ChangesInPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的總增加（減少）
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的增加（減少）。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DepreciationPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ChangesInPropertyPlantAndEquipment

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Element ird_fs:ChangesInPropertyPlantAndEquipmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInPropertyPlantAndEquipment
Presentation | ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DepreciationPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:ChangesInPropertyPlantAndEquipment

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Element ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備變動，包括使用權資產 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems -> ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶貸方餘額的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
Presentation | ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances

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Element ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶借方餘額的變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
Presentation | ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances

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Element ird_fs:ChangesInReimbursementRightsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與界定利益責任相關的報銷權變化 [abstract]
References |
Definition | ird_fs:DisclosureOfReimbursementRightsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInReimbursementRightsAbstract ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InterestIncomeReimbursementRights ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnRemeasurementOfReimbursementRightsAbstract ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInReimbursementRightsAtFairValue
Presentation | ird_fs:DisclosureOfReimbursementRightsLineItems -> ird_fs:ChangesInReimbursementRightsAbstract ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:InterestIncomeReimbursementRights ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:GainLossOnRemeasurementOfReimbursementRightsAbstract ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:ChangesInReimbursementRightsAtFairValue

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Element ird_fs:ChangesInReimbursementRightsAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權的公平價值增加（減少）金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權的公平價值增加（減少）總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權的公平價值增加（減少）。 [參考：以公平價值衡量 [member]；界定利益責任相關的報銷權的公平價值]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:URI |
Definition | ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInReimbursementRightsAtFairValue
Calculation | ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs:InterestIncomeReimbursementRights ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs:GainLossOnRemeasurementOfReimbursementRights ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
Presentation | ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:ChangesInReimbursementRightsAtFairValue

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Element ird_fs:ChangesInRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產變動 [abstract]
References |
Definition | ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsToRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLossRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInRightofuseAssets
Presentation | ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract -> ird_fs:ChangesInRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:AdditionsToRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DepreciationRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:ImpairmentLossRecognisedInProfitOrLossRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:IncreaseDecreaseInRightofuseAssets

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Element ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表頒布或宣布税率或税法變動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 頒佈或宣佈税率或税法變動 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

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Element ird_fs:CharacteristicsOfDefinedBenefitPlansAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃的特性 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember
Presentation | ird_fs:CharacteristicsOfDefinedBenefitPlansAxis -> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:CharacteristicsOfDefinedBenefitPlansAxis -> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis

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Element ird_fs:CharacteristicsOfDefinedBenefitPlansMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表所有按界定利益計劃的特徵劃分的界定利益計劃。如果沒有使用其他member，它也代表"界定利益計劃的特性"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃的特性 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember
Presentation | ird_fs:CharacteristicsOfDefinedBenefitPlansAxis -> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansAxis -> ird_fs:CharacteristicsOfDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember -> ird_fs:PensionDefinedBenefitPlansMember ird_fs:CharacteristicsOfDefinedBenefitPlansMember -> ird_fs:PostemploymentMedicalDefinedBenefitPlansMember

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Element ird_fs:CirculationRevenue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售報紙，雜誌，期刊以及應用程式和格式而產生的收入金額。 [參考：收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:RevenueFromSaleOfPublications -> ird_fs:CirculationRevenue ird_fs:CirculationRevenue -> ird_fs:SubscriptionCirculationRevenue ird_fs:CirculationRevenue -> ird_fs:NonsubscriptionCirculationRevenue

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Element ird_fs:CircumstancesLeadingToReversalsOfInventoryWritedown

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述導致存貨減記撥回的情況
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述導致存貨減記撥回至淨可變現價值的情况或事件。 [參考：存貨；存貨減記撥回]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:CircumstancesLeadingToReversalsOfInventoryWritedown

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Element ird_fs:ClassesOfAcquiredReceivablesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購的應收帳款類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:ClassesOfAcquiredReceivablesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:DisclosureOfAcquiredReceivablesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAcquiredReceivablesAxis ird_fs:ClassesOfAcquiredReceivablesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAcquiredReceivablesMember
Presentation | ird_fs:ClassesOfAcquiredReceivablesAxis -> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:DisclosureOfAcquiredReceivablesTable -> ird_fs:ClassesOfAcquiredReceivablesAxis ird_fs:ClassesOfAcquiredReceivablesAxis -> ird_fs:ClassesOfAcquiredReceivablesMember

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Element ird_fs:ClassesOfAcquiredReceivablesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在業務合併中取得的應收帳款類別。如果沒有使用其他member，它也代表"收購的應收帳款類別"axis的標準值。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購的應收帳款類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:ClassesOfAcquiredReceivablesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:ClassesOfAcquiredReceivablesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:ClassesOfAcquiredReceivablesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansAcquiredInBusinessCombinationMember ird_fs:ClassesOfAcquiredReceivablesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember
Presentation | ird_fs:ClassesOfAcquiredReceivablesAxis -> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:ClassesOfAcquiredReceivablesAxis -> ird_fs:ClassesOfAcquiredReceivablesMember ird_fs:ClassesOfAcquiredReceivablesMember -> ird_fs:LoansAcquiredInBusinessCombinationMember ird_fs:ClassesOfAcquiredReceivablesMember -> ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember

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Element ird_fs:ClassesOfAssetsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產的類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:URI |
Definition | ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember
Presentation | ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable -> ird_fs:ClassesOfAssetsAxis

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Element ird_fs:ClassesOfAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表由過去已發生的事件導致實體控制的當前經濟資源。經濟資源是具有產生經濟利益潛力的權利。如果沒有使用其他member，它也代表"資產的類別"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:URI |
Definition | ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsOtherThanGoodwillMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantEquipmentMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherAssetsMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgeFundInvestmentsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentPropertyMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgeFundInvestmentsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentPropertyMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEquitySecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgeFundInvestmentsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentPropertyMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsOtherThanGoodwillMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplorationAndEvaluationAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GoodwillMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentsAccountedForUsingEquityMethodMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherImpairedAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantEquipmentMember ird_fs:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsOtherThanGoodwillMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplorationAndEvaluationAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GoodwillMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentsAccountedForUsingEquityMethodMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherImpairedAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantEquipmentMember
Presentation | ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:IntangibleAssetsOtherThanGoodwillMember ird_fs:ClassesOfAssetsMember -> ird_fs:PropertyPlantEquipmentMember ird_fs:ClassesOfAssetsMember -> ird_fs:OtherAssetsMember ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:TradingEquitySecuritiesMember ird_fs:ClassesOfAssetsMember -> ird_fs:OtherEquitySecuritiesMember ird_fs:ClassesOfAssetsMember -> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember -> ird_fs:HedgeFundInvestmentsMember ird_fs:ClassesOfAssetsMember -> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember -> ird_fs:InvestmentPropertyMember ird_fs:ClassesOfAssetsMember -> ird_fs:NoncurrentAssetsHeldForSaleMember ird_fs:ClassesOfAssetsAxis -> ird_fs:ClassesOfAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:IntangibleAssetsOtherThanGoodwillMember ird_fs:ClassesOfAssetsMember -> ird_fs:RightofuseAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:ExplorationAndEvaluationAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:GoodwillMember ird_fs:ClassesOfAssetsMember -> ird_fs:InvestmentsAccountedForUsingEquityMethodMember ird_fs:ClassesOfAssetsMember -> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember ird_fs:ClassesOfAssetsMember -> ird_fs:OtherImpairedAssetsMember ird_fs:ClassesOfAssetsMember -> ird_fs:PropertyPlantEquipmentMember

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Element ird_fs:ClassesOfCashPaymentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 營業活動產生的現金支付的類別 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashPaymentsAbstract ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsToSuppliersForGoodsAndServices ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsFromContractsHeldForDealingOrTradingPurpose ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsToAndOnBehalfOfEmployees ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:OtherCashPaymentsFromOperatingActivities ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsRelatingToRoyaltiesFeesAndCommissions ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashPaymentsAbstract ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees ird_fs:ClassesOfCashPaymentsAbstract -> ird_fs:PaymentsForExplorationAndEvaluationExpenses

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Element ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 營業活動產生的現金收款的類別 [abstract]
References |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:ReceiptsFromSalesOfGoodsAndRenderingOfServices ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:ReceiptsFromContractsHeldForDealingOrTradingPurpose ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:ReceiptsFromRentsAndSubsequentSalesOfSuchAssets ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:OtherCashReceiptsFromOperatingActivities ird_fs:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs:RecoveriesOnLoansPreviouslyWrittenOff

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Element ird_fs:ClassesOfContingentLiabilitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:URI |
Definition | ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContingentLiabilitiesMember ird_fs:DisclosureOfContingentLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContingentLiabilitiesMember ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContingentLiabilitiesMember
Presentation | ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember ird_fs:DisclosureOfContingentLiabilitiesTable -> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable -> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember

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Element ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨類別，替代 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:CurrentInventoriesHeldForSale ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:WorkInProgress ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:Inventories

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Element ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利費用的類別 [abstract]
References |
Presentation | ird_fs:ExpenseByNatureAbstract -> ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:ShorttermEmployeeBenefitsExpenseAbstract ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:TerminationBenefitsExpense ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:OtherLongtermBenefits ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:OtherEmployeeExpense ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:EmployeeBenefitsExpense ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLossAbstract ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees

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Element ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember
Presentation | ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis -> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:DisclosureOfFairValueMeasurementOfEquityTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis -> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis

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Element ird_fs:ClassesOfFinancialAssetsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產級別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.42
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
Definition | ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfExternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfInternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember
Presentation | ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfExternalCreditExposuresTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfInternalCreditExposuresTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember

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Element ird_fs:ClassesOfFinancialInstrumentsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的級別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35K
ref:URI |
Definition | ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfProvisionMatrixTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsAxis -> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:ClassesOfFinancialInstrumentsAxis -> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfProvisionMatrixTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfFinancialInstrumentsTable -> ird_fs:ClassesOfFinancialInstrumentsAxis

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Element ird_fs:ClassesOfFinancialInstrumentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融工具的總級別。金融工具是產生一個實體的金融資產和另一個實體的金融負債或權益工具的合同。如果沒有使用其他member，它也代表"金融工具的級別"axis的標準值。 [參考：金融資產；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35K
ref:URI |
Definition | ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoanCommitmentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LeaseReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoanCommitmentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LeaseReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoanCommitmentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LeaseReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:ClassesOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoanCommitmentsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LeaseReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsAxis -> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsAxis -> ird_fs:ClassesOfFinancialInstrumentsMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:LoanCommitmentsMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:TradeReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:LeaseReceivablesMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:MortgagesMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:LoansToGovernmentMember

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Element ird_fs:ClassesOfFinancialLiabilitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的級別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.42
ref:URI |
Definition | ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialLiabilitiesMember ird_fs:DisclosureOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember
Presentation | ird_fs:ClassesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesMember ird_fs:DisclosureOfFinancialLiabilitiesTable -> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:ClassesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesMember ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table -> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable -> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Table -> ird_fs:ClassesOfFinancialLiabilitiesAxis

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Element ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽的類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:IntangibleAssetsAndGoodwillMember ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:IntangibleAssetsAndGoodwillMember
Presentation | ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis -> ird_fs:IntangibleAssetsAndGoodwillMember ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable -> ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis -> ird_fs:IntangibleAssetsAndGoodwillMember

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Element ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain
Presentation | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:DisclosureOfIntangibleAssetsTable -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain

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Element ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽以外的無形資產類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"商譽以外的無形資產類別"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BrandNamesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleExplorationAndEvaluationAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MastheadsAndPublishingTitlesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerSoftwareMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LicencesAndFranchisesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecipesFormulaeModelsDesignsAndPrototypesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CustomerrelatedIntangibleAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ValueOfBusinessAcquiredMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CapitalisedDevelopmentExpenditureMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsUnderDevelopmentMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TechnologybasedIntangibleAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherIntangibleAssetsMember
Presentation | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:BrandNamesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:IntangibleExplorationAndEvaluationAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:MastheadsAndPublishingTitlesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:ComputerSoftwareMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:LicencesAndFranchisesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:RecipesFormulaeModelsDesignsAndPrototypesMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CustomerrelatedIntangibleAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:ValueOfBusinessAcquiredMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CapitalisedDevelopmentExpenditureMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:IntangibleAssetsUnderDevelopmentMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:TechnologybasedIntangibleAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:OtherIntangibleAssetsMember

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Element ird_fs:ClassesOfInventoriesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨類別 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:ClassesOfInventoriesAbstract ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract ird_fs:ClassesOfInventoriesAbstract -> ird_fs:Merchandise ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentFoodAndBeverage ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentAgriculturalProduce ird_fs:ClassesOfInventoriesAbstract -> ird_fs:WorkInProgress ird_fs:ClassesOfInventoriesAbstract -> ird_fs:FinishedGoods ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentPackagingAndStorageMaterials ird_fs:ClassesOfInventoriesAbstract -> ird_fs:SpareParts ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentFuel ird_fs:ClassesOfInventoriesAbstract -> ird_fs:PropertyIntendedForSaleInOrdinaryCourseOfBusiness ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentInventoriesInTransit ird_fs:ClassesOfInventoriesAbstract -> ird_fs:OtherInventories ird_fs:ClassesOfInventoriesAbstract -> ird_fs:Inventories

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Element ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:URI |
Definition | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember
Presentation | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember

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Element ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表實體指定以其他綜合收益按公平價值計量之權益工具投資的類別。若無其他member使用，亦代表「指定以其他綜合收益按公平價值計量之權益工具投資的類別」axis之標準值。[參考：以公平價值衡量 [member]；其他綜合收益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:URI |
Definition | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember
Presentation | ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMember

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Element ird_fs:ClassesOfLiabilitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:ClassesOfLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:LiabilitiesMember ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:ClassesOfLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:LiabilitiesMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:ClassesOfLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:LiabilitiesMember ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:ClassesOfLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:LiabilitiesMember
Presentation | ird_fs:ClassesOfLiabilitiesAxis -> ird_fs:LiabilitiesMember ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis ird_fs:ClassesOfLiabilitiesAxis -> ird_fs:LiabilitiesMember ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis

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Element ird_fs:ClassesOfOrdinarySharesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 普通股類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 66
Definition | ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs_localised:DisclosureOfDepositaryReceiptsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain
Presentation | ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs_localised:DisclosureOfDepositaryReceiptsTable -> ird_fs:ClassesOfOrdinarySharesAxis

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Element ird_fs:ClassesOfOrdinarySharesDomain

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 普通股類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"普通股類別"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 66
Definition | ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfOrdinarySharesDomain
Presentation | ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain ird_fs:ClassesOfOrdinarySharesAxis -> ird_fs:ClassesOfOrdinarySharesDomain

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Element ird_fs:ClassesOfOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的類別 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:ClassesOfOtherProvisionsAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:WarrantyProvisionAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:RestructuringProvisionAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:LegalProceedingsProvisionAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:RefundsProvisionAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:OnerousContractsProvisionAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:MiscellaneousOtherProvisionsAbstract ird_fs:ClassesOfOtherProvisionsAbstract -> ird_fs:OtherProvisionsAbstract

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Element ird_fs:ClassesOfPropertyPlantAndEquipmentAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:URI |
Definition | ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:PropertyPlantAndEquipmentMember ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:PropertyPlantAndEquipmentMember ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:PropertyPlantAndEquipmentMember
Presentation | ird_fs:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs:PropertyPlantAndEquipmentMember ird_fs:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ird_fs:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs:PropertyPlantAndEquipmentMember ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis

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Element ird_fs:ClassesOfProvisionsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的類別 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:OtherProvisionsMember ird_fs:DisclosureOfOtherProvisionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfProvisionsAxis ird_fs:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:OtherProvisionsMember
Presentation | ird_fs:ClassesOfProvisionsAxis -> ird_fs:OtherProvisionsMember ird_fs:DisclosureOfOtherProvisionsTable -> ird_fs:ClassesOfProvisionsAxis ird_fs:ClassesOfProvisionsAxis -> ird_fs:OtherProvisionsMember

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Element ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額的類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Definition | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember
Presentation | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis

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Element ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表監管遞延帳戶餘額的所有類別（即成本或收入的類別）。如果沒有使用其他member，它也代表"監管遞延帳戶餘額的類別"axis的標準值。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額的類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Definition | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember
Presentation | ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember ird_fs:ClassesOfRegulatoryDeferralAccountBalancesMember -> ird_fs:TaxationrelatedRegulatoryDeferralAccountBalancesMember

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Element ird_fs:ClassesOfShareCapitalAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfShareCapitalMember ird_fs:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfShareCapitalAxis ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfShareCapitalMember ird_fs:DisclosureOfClassesOfShareCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfShareCapitalAxis ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfShareCapitalMember
Presentation | ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:StatementOfChangesInEquityTable -> ird_fs:ClassesOfShareCapitalAxis ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:DisclosureOfClassesOfShareCapitalTable -> ird_fs:ClassesOfShareCapitalAxis

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Element ird_fs:ClassesOfShareCapitalMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體的股本。如果沒有使用其他member，它也代表"股本類別"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PreferenceSharesMember ird_fs:ClassesOfShareCapitalMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OrdinarySharesMember ird_fs:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PreferenceSharesMember ird_fs:ClassesOfShareCapitalMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OrdinarySharesMember
Presentation | ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalMember -> ird_fs:OrdinarySharesMember ird_fs:ClassesOfShareCapitalMember -> ird_fs:PreferenceSharesMember ird_fs:ClassesOfShareCapitalAxis -> ird_fs:ClassesOfShareCapitalMember ird_fs:ClassesOfShareCapitalMember -> ird_fs:OrdinarySharesMember ird_fs:ClassesOfShareCapitalMember -> ird_fs:PreferenceSharesMember

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Element ird_fs:ClassificationOfAssetsAsHeldForSaleMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表分類為持有待售的資產。 [參考：持有待售的非流動資產 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售的資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ClassificationOfAssetsAsHeldForSaleMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:ClassificationOfAssetsAsHeldForSaleMember

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Element ird_fs:ClosingForeignExchangeRate

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在報告期結束的即期匯率。匯率是交換兩種貨幣的比率。即期匯率是立即交付的匯率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末外匯匯率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ForeignExchangeRatesAbstract -> ird_fs:ClosingForeignExchangeRate

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Element ird_fs:CommencementOfMajorLitigationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表重大訴訟的開始。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重大訴訟的開始 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommencementOfMajorLitigationMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:CommencementOfMajorLitigationMember

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Element ird_fs:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因實體持有大量現金及現金等價物但不可使用，相關的管理層評論。 [參考：現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就實體持有大量現金及現金等價物但不可使用的管理層評論
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 48
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

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Element ird_fs:CommercialPapersIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體發行的商業票據的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行的商業票據
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:Borrowings ->Weight: 1.0-> ird_fs:CommercialPapersIssued
Presentation | ird_fs:BorrowingsByTypeAbstract -> ird_fs:CommercialPapersIssued

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Element ird_fs:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 開發或取得生物資產的承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 開發或取得生物資產的承諾的金額。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

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Element ird_fs:CommitmentsInRelationToJointVentures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第12號第B18-B20段規定的實體與其合營公司相關的承諾。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司相關的承諾
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommitmentsInRelationToJointVentures
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CommitmentsInRelationToJointVentures

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Element ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對關聯方承諾在特定事件發生或將來不發生時採取某事的金額，包括正在執行的合同（已確認和未確認）。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出的承諾，關聯方交易
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions
Presentation | ird_fs:RelatedPartyTransactionsAbstract -> ird_fs:CommitmentsMadeByEntityRelatedPartyTransactions

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Element ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表實體對關聯方承諾在特定事件發生或將來不發生時採取某事的金額，包括正在執行的合同（已確認和未確認）。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表實體作出的承諾，關聯方交易
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
Presentation | ird_fs:RelatedPartyTransactionsAbstract -> ird_fs:CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

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Element ird_fs:CommodityPriceRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表其他價格風險的組成部分，代表金融工具的公平價值或未來現金流量因商品價格變動而發生波動的風險類型。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 商品價格風險 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG32
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommodityPriceRiskMember
Presentation | ird_fs:OtherPriceRiskMember -> ird_fs:CommodityPriceRiskMember ird_fs:OtherPriceRiskMember -> ird_fs:CommodityPriceRiskMember

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Element ird_fs:CommunicationAndNetworkEquipmentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通信及網路設備 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備的一類，代表通信和網路設備。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:PropertyPlantEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommunicationAndNetworkEquipmentMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommunicationAndNetworkEquipmentMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommunicationAndNetworkEquipmentMember
Presentation | ird_fs:PropertyPlantEquipmentMember -> ird_fs:CommunicationAndNetworkEquipmentMember ird_fs:PropertyPlantAndEquipmentMember -> ird_fs:CommunicationAndNetworkEquipmentMember

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Element ird_fs:CommunicationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通訊所產生的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 通訊費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ServicesExpense -> ird_fs:CommunicationExpense

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Element ird_fs:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 第三方對受損、丟失或放棄的物業、工業裝置及設備的賠償金額，計入損益。 [參考：利潤（虧損）；物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 第三方對受損、丟失或放棄的物業、工業裝置及設備的賠償
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 74A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

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Element ird_fs:ComponentsOfEquityAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的組成部分 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:URI |
Definition | ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EquityMember ird_fs:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ComponentsOfEquityAxis ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EquityMember ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ComponentsOfEquityAxis ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EquityMember
Presentation | ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:StatementOfChangesInEquityTable -> ird_fs:ComponentsOfEquityAxis ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable -> ird_fs:ComponentsOfEquityAxis ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:MiscellaneousComponentsOfEquityAbstract -> ird_fs:ComponentsOfEquityAxis

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Element ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他綜合收益的部分將被重新分類至損益，税前 [abstract]
References |
Presentation | ird_fs:OtherComprehensiveIncomeAbstract -> ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:ExchangeDifferencesOnTranslationAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:AvailableforsaleFinancialAssetsAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:CashFlowHedgesAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:HedgesOfNetInvestmentsInForeignOperationsAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_localised:CostOfHedgingAbstract

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Element ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 將被重新歸類為利潤或虧損的其他綜合收益的部分，除税後 [abstract]
References |
Presentation | ird_fs:OtherComprehensiveIncomeAbstract -> ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:ExchangeDifferencesOnTranslationAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:AvailableforsaleFinancialAssetsAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:CashFlowHedgesAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:HedgesOfNetInvestmentsInForeignOperationsAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_localised:CostOfHedgingAbstract

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Element ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不會重新分類至損益的其他綜合收益組成部分，税前 [abstract]
References |
Presentation | ird_fs:OtherComprehensiveIncomeAbstract -> ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_localised:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations

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Element ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不會被分類至損益的其他綜合收益的部分，除税後 [abstract]
References |
Presentation | ird_fs:OtherComprehensiveIncomeAbstract -> ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations

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Element ird_fs:ComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 由交易和其他事件引起的權益變動金額，不包括與所有者以所有者身份進行的交易引起的變動。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 32
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 81A
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B10
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B12
ref:Subparagraph | b
ref:Clause | ix
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome
Calculation | ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:ProfitLoss ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:OtherComprehensiveIncome ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:ProfitLoss ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:OtherComprehensiveIncome ird_fs:ChangesInEquity ->Weight: 1.0-> ird_fs:ComprehensiveIncome ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:ProfitLoss ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs:OtherComprehensiveIncome ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromContinuingOperations ird_fs:ComprehensiveIncome ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperations
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs:ComprehensiveIncome ird_fs:StatementOfComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncome ird_fs:StatementOfComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncome ird_fs:ComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncome ird_fs_localised:ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:ComprehensiveIncome

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Element ird_fs:ComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益 [abstract]
References |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncomeAbstract ird_fs:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss ird_fs:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncome ird_fs:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:ComprehensiveIncomeAbstract ird_fs:ComprehensiveIncomeAbstract -> ird_fs:ProfitLoss ird_fs:ComprehensiveIncomeAbstract -> ird_fs:OtherComprehensiveIncome ird_fs:ComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncome

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Element ird_fs:ComprehensiveIncomeAttributableToAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益歸屬於 [abstract]
References |
Presentation | ird_fs:StatementOfComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncomeAttributableToAbstract ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests ird_fs:StatementOfComprehensiveIncomeAbstract -> ird_fs:ComprehensiveIncomeAttributableToAbstract ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

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Element ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益，歸屬於非控制性權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於非控制性權益的總其他綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益歸屬於非控股權益的金額。 [參考：綜合收益；非控制性權益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 81B
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Calculation | ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests
Presentation | ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests ird_fs_localised:ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract -> ird_fs:ComprehensiveIncomeAttributableToNoncontrollingInterests

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Element ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益，歸屬於母公司股權持有人
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的總其他綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的綜合收益金額。 [參考：綜合收益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 81B
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Calculation | ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_localised:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
Presentation | ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs:ComprehensiveIncomeAttributableToAbstract -> ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs_localised:ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract -> ird_fs:ComprehensiveIncomeAttributableToOwnersOfParent

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Element ird_fs:ComputerEquipmentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 電腦設備 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備的一類，代表電腦設備。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:PropertyPlantEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerEquipmentMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerEquipmentMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerEquipmentMember
Presentation | ird_fs:PropertyPlantEquipmentMember -> ird_fs:ComputerEquipmentMember ird_fs:PropertyPlantAndEquipmentMember -> ird_fs:ComputerEquipmentMember

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Element ird_fs:ComputerSoftware

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 電腦軟體
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產的金額，代表電腦軟體。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:ComputerSoftware
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:ComputerSoftware

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Element ird_fs:ComputerSoftwareMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 電腦軟體 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表電腦軟體的一類無形資產。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerSoftwareMember ird_fs:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComputerSoftwareMember
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillMember -> ird_fs:ComputerSoftwareMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:ComputerSoftwareMember

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Element ird_fs:ConcentrationsOfRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險集中的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 從金融工具產生的風險集中度的描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 34
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConcentrationsOfRisk ird_fs:ConcentrationsOfRisk ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowManagementDeterminesConcentrations ird_fs:ConcentrationsOfRisk ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSharedCharacteristicForConcentration ird_fs:ConcentrationsOfRisk ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RiskExposureAssociatedWithInstrumentsSharingCharacteristic
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ConcentrationsOfRisk ird_fs:ConcentrationsOfRisk -> ird_fs:DescriptionOfHowManagementDeterminesConcentrations ird_fs:ConcentrationsOfRisk -> ird_fs:DescriptionOfSharedCharacteristicForConcentration ird_fs:ConcentrationsOfRisk -> ird_fs:RiskExposureAssociatedWithInstrumentsSharingCharacteristic

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Element ird_fs:ConcentrationsOfRiskAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險集中 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:ConcentrationsOfRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ConcentrationsOfRiskMember ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ConcentrationsOfRiskAxis ird_fs:ConcentrationsOfRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ConcentrationsOfRiskMember
Presentation | ird_fs:ConcentrationsOfRiskAxis -> ird_fs:ConcentrationsOfRiskMember ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:ConcentrationsOfRiskAxis ird_fs:ConcentrationsOfRiskAxis -> ird_fs:ConcentrationsOfRiskMember

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Element ird_fs:ConcentrationsOfRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表風險的集中度。如果沒有使用其他member，它也代表"風險集中"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險集中 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:ConcentrationsOfRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ConcentrationsOfRiskMember ird_fs:ConcentrationsOfRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ConcentrationsOfRiskMember
Presentation | ird_fs:ConcentrationsOfRiskAxis -> ird_fs:ConcentrationsOfRiskMember ird_fs:ConcentrationsOfRiskAxis -> ird_fs:ConcentrationsOfRiskMember

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Element ird_fs:ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就確定用於非財務風險的風險調整時，對應於除置信水準的技術的其他技術的結果的置信度。 [參考：非財務風險的風險調整 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對應於除置信水準的技術的其他技術的結果的置信度，關於確定用於非財務風險的風險調整
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

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Element ird_fs:ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定非財務風險進行風險調整置信度。 [參考：非財務風險的風險調整 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定非財務風險的風險調整的置信度
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

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Element ird_fs:ConsensusPricingMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表與市場方法一致的特定估值方法，涉及分析市場共識價格的輸入（例如，提供的報價、可比性調整）。 [參考：市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 共識定價 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B5
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE63
ref:URI |
Definition | ird_fs:MarketApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsensusPricingMember ird_fs:MarketApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsensusPricingMember ird_fs:MarketApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsensusPricingMember
Presentation | ird_fs:MarketApproachMember -> ird_fs:ConsensusPricingMember

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Element ird_fs:ConsiderationPaidReceived

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付（收取）的對價
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得和失去控制附屬公司或其他業務支付或收取的金額。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:ConsiderationPaidReceived

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Element ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合及獨立的財務報表 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 4
ref:URI |
Definition | ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ConsolidatedMember ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ConsolidatedMember
Presentation | ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs:ConsolidatedMember ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs:ConsolidatedMember

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Element ird_fs:ConsolidatedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合的 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表集團的財務報表，其中母公司及其附屬公司的資產、負債、權益、收入、費用和現金流量作為單一經濟實體的資產、負債、權益、收入、費用和現金流量呈現。如果沒有使用其他member，它也代表"綜合及獨立的財務報表"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 4
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ConsolidatedMember ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ConsolidatedMember ird_fs:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SeparateMember
Presentation | ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs:ConsolidatedMember ird_fs:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs:ConsolidatedMember ird_fs:ConsolidatedMember -> ird_fs:SeparateMember

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Element ird_fs:ConsolidatedStructuredEntitiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合結構實體 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Nature of the risks associated with an entity's interests in consolidated structured entities
ref:URI |
Definition | ird_fs:ConsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ConsolidatedStructuredEntitiesAxis ird_fs:ConsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember
Presentation | ird_fs:ConsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable -> ird_fs:ConsolidatedStructuredEntitiesAxis ird_fs:ConsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember

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Element ird_fs:ConsolidatedStructuredEntitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表合併結構性實體。結構性實體指實體的設計目的是使投票權或類似權利不是决定誰控制該實體的主要因素，例如當任何投票權僅與行政工作有關時及相關活動是通過合同安排決定時。 [參考：綜合的 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 所有合併結構化實體的總計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Nature of the risks associated with an entity's interests in consolidated structured entities
ref:URI |
Definition | ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsolidatedStructuredEntitiesMember
Presentation | ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember -> ird_fs:ConsolidatedStructuredEntitiesMember

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Element ird_fs:ConstantPrepaymentRateMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表用作衡量輸入固定提前還款率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 固定提前還款率，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE63
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstantPrepaymentRateMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:ConstantPrepaymentRateMeasurementInputMember

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Element ird_fs:ConstructionInProgress

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在建工程
en | http://www.xbrl.org/2003/arcrole/concept-label | 施工期間尚未可供使用的非流動資產，期間資本化支出的金額。 [參考：非流動資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:ConstructionInProgress
Presentation | ird_fs:PropertyPlantAndEquipmentAbstract -> ird_fs:ConstructionInProgress

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Element ird_fs:ConstructionInProgressMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在建工程 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表物業、工業裝置及設備在建設過程中的資本支出，其尚未能供使用（如尚未在位置和未符合必要條件使管理層打算在營運中使用）。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:PropertyPlantEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstructionInProgressMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstructionInProgressMember ird_fs:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConstructionInProgressMember
Presentation | ird_fs:PropertyPlantEquipmentMember -> ird_fs:ConstructionInProgressMember ird_fs:PropertyPlantAndEquipmentMember -> ird_fs:ConstructionInProgressMember

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Element ird_fs:ConsumableBiologicalAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表消耗性生物資產。消耗性生物資產是指作為農產品收穫或者作為生物資產出售的生物資產。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 消耗性生物資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:BiologicalAssetsTypeMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumableBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsTypeMember -> ird_fs:ConsumableBiologicalAssetsMember

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Element ird_fs:ConsumerLoans

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出的客戶貸款金額。 [參考：客戶貸款 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶貸款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:LoansAndAdvancesToCustomers -> ird_fs:ConsumerLoans ird_fs:ConsumerLoans -> ird_fs:CreditCardLoans ird_fs:ConsumerLoans -> ird_fs:MortgageLoans

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Element ird_fs:ConsumerLoansMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表提供給個人自用的貸款。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶貸款 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40B
ref:URI |
Definition | ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:ConsumerLoansMember

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Element ird_fs:ContingentConsiderationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表收購方有義務將額外資產或股權轉讓給被收購方的前擁有人，作為交換被收購方控制權的一部分，前提是特定的未來事件發生或條件得到滿足。
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有代價 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Definition | ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentConsiderationMember ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentConsiderationMember ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentConsiderationMember
Presentation | ird_fs:LiabilitiesMember -> ird_fs:ContingentConsiderationMember

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Element ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中或有對價的金額。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認或有代價
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate

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Element ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與實體持有的合營公司權益相關的或有負債。 [參考：或有負債類別 [member]；所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與合營公司權益相關的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

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Element ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與實體持有的聯營公司之權益相關的或有負債。 [參考：所有聯營公司的總計 [member]；或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與聯營公司之權益相關的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

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Element ird_fs:ContingentLiabilitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表指由過去已發生的事件引起的可能需要履行的責任，其存在將由一宗或多宗實體未能完全控制的未來不確定事件出現與否來確認；或，由於過去已發生事件而引致的現有責任，但由於(a)很可能需要體現經濟利益的資源流出以履行責任；或(b)不能可靠地衡量責任金額，故未有被確認。 如果沒有使用其他member，它也代表"或有負債的類別"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 88
ref:URI |
Definition | ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContingentLiabilitiesMember ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContingentLiabilitiesMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WarrantyContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RestructuringContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LegalProceedingsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OnerousContractsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEnvironmentRelatedContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TaxContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForGuaranteesMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherContingentLiabilitiesMember ird_fs:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContingentLiabilitiesMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WarrantyContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RestructuringContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LegalProceedingsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OnerousContractsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherContingentLiabilitiesMember
Presentation | ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember ird_fs:ContingentLiabilitiesMember -> ird_fs:WarrantyContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:RestructuringContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:LegalProceedingsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:OnerousContractsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember -> ird_fs:OtherEnvironmentRelatedContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:TaxContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForGuaranteesMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember ird_fs:ContingentLiabilitiesMember -> ird_fs:OtherContingentLiabilitiesMember ird_fs:ClassesOfContingentLiabilitiesAxis -> ird_fs:ContingentLiabilitiesMember ird_fs:ContingentLiabilitiesMember -> ird_fs:WarrantyContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:RestructuringContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:LegalProceedingsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:OnerousContractsContingentLiabilityMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ShareOfContingentLiabilitiesOfAssociatesMember ird_fs:ContingentLiabilitiesMember -> ird_fs:OtherContingentLiabilitiesMember

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Element ird_fs:ContingentLiabilitiesOfJointVentureMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表涉及到合營公司的或有負債。 [參考：或有負債類別 [member]；所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合營公司或有負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 88
ref:URI |
Definition | ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesOfJointVentureMember
Presentation | ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilitiesOfJointVentureMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilitiesOfJointVentureMember

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Element ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的或有負債金額。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認或有負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | IE72
ref:URI |
Definition | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Calculation | ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:ContingentLiabilitiesRecognisedAsOfAcquisitionDate

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Element ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在業務合併中的或有負債金額。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在業務合併中的或有負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初確認在業務合併中的或有負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末確認在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination
Presentation | ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract -> ird_fs:ContingentLiabilitiesRecognisedInBusinessCombination

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Element ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表從退休福利義務所產生的或有負債。離職後福利是指在僱傭關係結束後應付的僱員福利（離職福利和短期僱員福利除外）。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從退休福利義務所產生的或有負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 152
ref:URI |
Definition | ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
Presentation | ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

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Element ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表有關退役、復原和修復費用的或有負債。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 退役、復原和修復費用或有負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 88
ref:URI |
Definition | ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Presentation | ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

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Element ird_fs:ContingentLiabilityForGuaranteesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 擔保或有負債 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表對擔保或有負債。 [參考：或有負債類別 [member]；擔保 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 88
ref:URI |
Definition | ird_fs:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilityForGuaranteesMember
Presentation | ird_fs:ContingentLiabilitiesMember -> ird_fs:ContingentLiabilityForGuaranteesMember

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Element ird_fs:ContinuingAndDiscontinuedOperationsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運和已終止業務 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Definition | ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContinuingOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContinuingOperationsMember ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingAndDiscontinuedOperationsAxis ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContinuingOperationsMember
Presentation | ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable -> ird_fs:ContinuingAndDiscontinuedOperationsAxis ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember

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Element ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按工具類型劃分的持續參與而終止認列的金融資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B33
ref:URI |
Definition | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:TypesOfInstrumentMember ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:TypesOfInstrumentMember ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:TypesOfInstrumentMember
Presentation | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis -> ird_fs:TypesOfInstrumentMember ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis -> ird_fs:TypesOfInstrumentMember ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

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Element ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按轉移類型劃分的持續參與而終止認列的金融資產 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B33
ref:URI |
Definition | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:TypesOfTransferMember ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:TypesOfTransferMember ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:TypesOfTransferMember
Presentation | ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis -> ird_fs:TypesOfTransferMember ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis -> ird_fs:TypesOfTransferMember ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

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Element ird_fs:ContinuingOperationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續經營，除非項目另有說明 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體未終止業務的組成部分。實體的一個組成部分包括可以與實體的其餘部分，並且在營運上和財務報告目的上明確區分的營運和現金流量。這一含義可能會被那些本質上與已終止業務（或持有待售的處置組）相關的項目所覆蓋，或者通常報告為持續營運和已終止業務的總和的項目所覆蓋。如果沒有使用其他member，它也代表"持續營運和已終止業務"axis的標準值。 [參考：已終止業務 [member]；持續營運和已終止業務的總額 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Definition | ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContinuingOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContinuingOperationsMember ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscontinuedOperationsMember ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AggregateContinuingAndDiscontinuedOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContinuingOperationsMember ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscontinuedOperationsMember
Presentation | ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember ird_fs:ContinuingOperationsMember -> ird_fs:DiscontinuedOperationsMember ird_fs:ContinuingOperationsMember -> ird_fs:AggregateContinuingAndDiscontinuedOperationsMember ird_fs:ContinuingAndDiscontinuedOperationsAxis -> ird_fs:ContinuingOperationsMember ird_fs:ContinuingOperationsMember -> ird_fs:DiscontinuedOperationsMember

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Element ird_fs:ContractAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體為換取該實體已轉讓給客戶的商品或服務而獲得的對價的權利的金額，當該權利是以時間過去以外的其他因素作為條件時（例如，實體的未來業績）。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初合同資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末合同資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總合同資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 116
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 105
ref:URI |
Calculation | ird_fs:ContractAssets ->Weight: 1.0-> ird_fs:NoncurrentContractAssets ird_fs:ContractAssets ->Weight: 1.0-> ird_fs:CurrentContractAssets ird_fs_localised:AccruedIncomeIncludingContractAssets ->Weight: 1.0-> ird_fs:ContractAssets
Presentation | ird_fs:ContractAssetsAbstract -> ird_fs:ContractAssets ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssets ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssets ird_fs_localised:AccruedIncomeIncludingContractAssetsAbstract -> ird_fs:ContractAssets

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Element ird_fs:ContractAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同資產 [abstract]
References |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssetsAbstract ird_fs:ContractAssetsAbstract -> ird_fs:NoncurrentContractAssets ird_fs:ContractAssetsAbstract -> ird_fs:CurrentContractAssets ird_fs:ContractAssetsAbstract -> ird_fs:ContractAssets

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Element ird_fs:ContractAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表合同資產。 [參考：合同資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractAssetsMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:ContractAssetsMember

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Element ird_fs:ContractDurationAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同期限 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | B89
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ContractDurationAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContractDurationMember ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContractDurationAxis ird_fs:ContractDurationAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContractDurationMember
Presentation | ird_fs:ContractDurationAxis -> ird_fs:ContractDurationMember ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:ContractDurationAxis ird_fs:ContractDurationAxis -> ird_fs:ContractDurationMember

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Element ird_fs:ContractDurationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表所有與客戶簽訂的合同期限。如果沒有使用其他member，它也代表"合同期限"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同期限 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | B89
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ContractDurationAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:ContractDurationMember ird_fs:ContractDurationAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:ContractDurationMember ird_fs:ContractDurationMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShorttermContractsMember ird_fs:ContractDurationMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LongtermContractsMember
Presentation | ird_fs:ContractDurationAxis -> ird_fs:ContractDurationMember ird_fs:ContractDurationAxis -> ird_fs:ContractDurationMember ird_fs:ContractDurationMember -> ird_fs:ShorttermContractsMember ird_fs:ContractDurationMember -> ird_fs:LongtermContractsMember

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Element ird_fs:ContractLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體已從客戶收取對價（或該金額已到期）而向客戶轉讓商品或服務的義務金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初合同負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末合同負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總合同負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 116
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 105
ref:URI |
Calculation | ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs:NoncurrentContractLiabilities ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs:CurrentContractLiabilities ird_fs_localised:DeferredIncomeIncludingContractLiabilities ->Weight: 1.0-> ird_fs:ContractLiabilities ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs:Advances ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs_localised:ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
Presentation | ird_fs:ContractLiabilitiesAbstract -> ird_fs:ContractLiabilities ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilities ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilities ird_fs:ContractLiabilitiesAbstract -> ird_fs:ContractLiabilities

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Element ird_fs:ContractLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同負債 [abstract]
References |
Presentation | ird_fs:ContractLiabilitiesAbstract -> ird_fs:ContractLiabilities ird_fs:ContractLiabilitiesAbstract -> ird_fs:NoncurrentContractLiabilities ird_fs:ContractLiabilitiesAbstract -> ird_fs:CurrentContractLiabilities ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilitiesAbstract ird_fs_localised:DeferredIncomeIncludingContractLiabilitiesAbstract -> ird_fs:ContractLiabilitiesAbstract ird_fs:ContractLiabilitiesAbstract -> ird_fs:ContractLiabilities ird_fs:ContractLiabilitiesAbstract -> ird_fs:Advances ird_fs:ContractLiabilitiesAbstract -> ird_fs_localised:ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

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Element ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定為對沖工具的依賴自然能源生產電力的合約 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在對沖關係中指定為對沖工具的依賴自然能源生產電力的合約。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30B
ref:URI |
Definition | ird_fs:HedgingInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember ird_fs:HedgingInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
Presentation | ird_fs:HedgingInstrumentsMember -> ird_fs:ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember

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Element ird_fs:ContractsReferencingNaturedependentElectricityMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 依賴自然能源生產電力的合約 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此member代表依賴自然能源生產電力的合約（對香港會計準則第7號及香港財務報告準則第9號的修訂），於2025年2月發布。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2028-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.1.15
ref:URI |
Definition | ird_fs:InitiallyAppliedHKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractsReferencingNaturedependentElectricityMember
Presentation | ird_fs:InitiallyAppliedHKFRSsMember -> ird_fs:ContractsReferencingNaturedependentElectricityMember

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Element ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按衍生金融工具交換的現金流總額的未折現合同現金流量。 [參考：衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按衍生金融工具交換的現金流總額的合同現金流量的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11D
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged
Presentation | ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

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Element ird_fs:ContractualCapitalCommitments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 契約資本承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體已簽訂合同的資本承諾金額。 [參考：資本承諾]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CapitalCommitments ->Weight: 1.0-> ird_fs:ContractualCapitalCommitments
Presentation | ird_fs:CapitalCommitmentsAbstract -> ird_fs:ContractualCapitalCommitments

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Element ird_fs:ContractualCommitmentsForAcquisitionOfIntangibleAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購無形資產的合同承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於收購無形資產的合同承諾的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ContractualCommitmentsForAcquisitionOfIntangibleAssets

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Element ird_fs:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買物業、工業裝置及設備的合同承諾
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於購買物業、工業裝置及設備的合同承諾金額。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 74
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

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Element ird_fs:ContractualServiceMargin

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合約服務邊際的數額。 [參考：合約服務邊際 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合約服務邊際
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMargin
Presentation | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems -> ird_fs:ContractualServiceMargin

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Element ird_fs:ContractualServiceMarginMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表一組保險合同的資產或負債的帳面價值的部分，是實體為保險合同提供服務時將識別為未獲取的利潤。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合約服務邊際 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 101
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
Presentation | ird_fs:InsuranceContractsByComponentsMember -> ird_fs:ContractualServiceMarginMember ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

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Element ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表非因在過渡日修改追溯法（按香港財務報告準則第17號C6-C19A段的描述）或公平價值法（按香港財務報告準則第17號C20-24B段的描述）已被應用時已存在的合同的合約服務邊際。 [參考：合約服務邊際 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關不涉及在過渡日修改追溯法已被應用時已存在的合同的合約服務邊際 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 114
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
Presentation | ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

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Element ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在過渡日公平價值法已被應用時（按香港財務報告第17的C20-C24段描述）已存在的合同的合約服務邊際。 [參考：合約服務邊際 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在過渡日公平價值法已被應用時已存在的合同的合約服務邊際 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 114
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
Presentation | ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

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Element ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在過渡日修改追溯法已被應用時（按香港財務報告準則第17號的C6-C19A段描述）已存在的合同的合約服務邊際。 [參考：合約服務邊際 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在過渡日修改追溯法已被應用時已存在的合同的合約服務邊際 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 114
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember ird_fs:ContractualServiceMarginMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
Presentation | ird_fs:ContractualServiceMarginMember -> ird_fs:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

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Element ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃的僱主供款所產生的淨界定利益負債（資產）的減少（增加）。 [參考：淨界定利益負債（資產）；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由僱主供款計劃所產生的淨界定利益負債（資產）減少（增加）金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 由僱主供款計劃所產生的淨界定利益負債（資產）增加（減少）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
Calculation | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

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Element ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於計劃參與者向界定利益計劃供款而導致的淨界定利益負債（資產）的減少（增加）。 [參考：淨界定利益負債（資產）；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於計劃參與者對計劃的供款而導致的淨界定利益負債（資產）的減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 因計劃參與者的供款而導致界定利益責任現值或淨界定利益負債減少的，應使用正值進行標記；因計劃參與者的供款而導致增加的，應使用負值進行標記。因計劃參與者的供款而導致計劃資產公平價值增加的，代表淨界定利益負債的減少（相當於淨界定利益資產的增加），應使用正值進行標記。
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於計劃參與者對計劃的供款而導致的淨界定利益負債（資產）的增加（減少）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
Calculation | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

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Element ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因向界定利益計劃供款而導致的淨界定利益負債（資產）的減少（增加）。 [參考：淨界定利益負債（資產）；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因計劃供款而導致的淨界定利益負債（資產）減少（增加）
en | http://www.xbrl.org/2003/arcrole/concept-label | 因對計劃的供款而導致界定利益責任現值或淨界定利益負債減少的，應使用正值進行標記；因對計劃的供款而導致增加的，應使用負值進行標記。因對計劃的供款而導致計劃資產公平價值增加的，代表淨界定利益負債的減少（相當於淨界定利益資產的增加），應使用正值進行標記。
en | http://www.xbrl.org/2003/arcrole/concept-label | 因計劃供款而導致的淨界定利益負債（資產）減少（增加）總額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset
Calculation | ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges ->Weight: -1.0-> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset ->Weight: 1.0-> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
Presentation | ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset

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Element ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃供款，淨界定利益負債（資產） [abstract]
References |
Definition | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset
Presentation | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract -> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:ContributionsToPlanNetDefinedBenefitLiabilityAsset

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Element ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 版權、專利和其他工業權益、服務和經營權
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產的金額，代表版權、專利和其他工業產權、服務和經營權。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

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Element ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 版權、專利和其他工業權益、服務和經營權 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表一類代表版權、專利和其他工業產權、服務和經營權的無形資產。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AirportLandingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MiningRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BroadcastingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ServiceConcessionRightsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AirportLandingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MiningRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BroadcastingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ServiceConcessionRightsMember
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillMember -> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:AirportLandingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:MiningRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:BroadcastingRightsMember ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember -> ird_fs:ServiceConcessionRightsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

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Element ird_fs:CorporateDebtInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有由公司實體發行的債務工具金額，包括稱為債務證券工具。 [參考：持有的債務工具]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有公司債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:CorporateDebtInstrumentsHeld
Presentation | ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:CorporateDebtInstrumentsHeld

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Element ird_fs:CorporateLoans

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出的企業貸款金額。 [參考：公司實體貸款 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公司實體貸款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:LoansAndAdvancesToCustomers -> ird_fs:CorporateLoans

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Element ird_fs:CorporateLoansMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表提供給公司實體的貸款。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公司實體貸款 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:CorporateLoansMember

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Element ird_fs:CostApproachMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 此成員代表估值方法反映將被當前需要更換資產的服務能力的金額（通常被稱為"重置成本"）。
en | http://www.xbrl.org/2003/arcrole/concept-label | 成本方法 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 62
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ValuationTechniquesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CostApproachMember ird_fs:ValuationTechniquesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CostApproachMember ird_fs:ValuationTechniquesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CostApproachMember
Presentation | ird_fs:ValuationTechniquesMember -> ird_fs:CostApproachMember

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Element ird_fs:CostOfInventoriesRecognisedAsExpenseDuringPeriod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 期間確認為費用的存貨成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 存貨金額在期間確認為費用。 [參考：存貨]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:CostOfInventoriesRecognisedAsExpenseDuringPeriod

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Element ird_fs:CostOfMerchandiseSold

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在此期間出售和確認為費用的商品金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 商品銷售成本
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Calculation | ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:CostOfMerchandiseSold
Presentation | ird_fs:ExpenseByNatureAbstract -> ird_fs:CostOfMerchandiseSold ird_fs:CostOfMerchandiseSold -> ird_fs:CostOfPurchasedEnergySold

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Element ird_fs:CostOfPurchasedEnergySold

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在此期間出售並確認為費用的購買能源金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買能源的銷售成本
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:CostOfMerchandiseSold -> ird_fs:CostOfPurchasedEnergySold

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Element ird_fs:CostOfSales

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 這項目僅適用於標記“銷售成本”的總金額。不應將其用於標記部份的銷售成本，即不包括實體視為銷售成本的特定費用的金額。例如，當公司認為折舊費用是銷售成本的一部分時，不應使用該項目標記“不包括折舊費用的銷售成本”。
en | http://www.xbrl.org/2003/arcrole/concept-label | 直接或間接歸屬於所銷售商品或服務的所有費用，歸屬費用指的是所有與出售商品或服務相關的費用。這包括但不限於之前被計入庫存成本的費用（如生產過程中工廠建築物和設備的折舊和維護費用，未分配的生產製造間接費用，以及庫存產品生產成本的異常金額）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 103
ref:URI |
Calculation | ird_fs:GrossProfit ->Weight: -1.0-> ird_fs:CostOfSales
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:CostOfSales

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Element ird_fs:CostOfSalesFoodAndBeverage

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於食品和飲料的銷售成本金額。 [參考：銷售成本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售成本，食品和飲料
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Presentation | ird_fs:CostOfSalesHotelOperations -> ird_fs:CostOfSalesFoodAndBeverage

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Element ird_fs:CostOfSalesHotelOperations

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於酒店業務的銷售成本金額。 [參考：銷售成本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售成本，酒店業務
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:CostOfSalesHotelOperations ird_fs:CostOfSalesHotelOperations -> ird_fs:CostOfSalesRoomOccupancyServices ird_fs:CostOfSalesHotelOperations -> ird_fs:CostOfSalesFoodAndBeverage

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Element ird_fs:CostOfSalesRoomOccupancyServices

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於客房出租服務的銷售成本金額。 [參考：銷售成本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 銷售成本，客房出租服務
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Presentation | ird_fs:CostOfSalesHotelOperations -> ird_fs:CostOfSalesRoomOccupancyServices

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Element ird_fs:CostsToObtainContractsWithCustomersMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表從取得或履行客戶合同的成本中確認的一類資產，代表取得客戶合同的成本。 [參考：從取得或履行客戶合同的成本中確認的資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 取得客戶合同的成本 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CostsToObtainContractsWithCustomersMember
Presentation | ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember -> ird_fs:CostsToObtainContractsWithCustomersMember

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Element ird_fs:CounterpartiesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 交易方 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B52
ref:URI |
Definition | ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CounterpartiesMember ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CounterpartiesAxis ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CounterpartiesMember ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CounterpartiesAxis ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CounterpartiesMember
Presentation | ird_fs:CounterpartiesAxis -> ird_fs:CounterpartiesMember ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable -> ird_fs:CounterpartiesAxis ird_fs:CounterpartiesAxis -> ird_fs:CounterpartiesMember ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable -> ird_fs:CounterpartiesAxis

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Element ird_fs:CounterpartiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體以外的交易各方。如果沒有使用其他member，它也代表"交易方"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 交易方 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B52
ref:URI |
Definition | ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CounterpartiesMember ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CounterpartiesMember ird_fs:CounterpartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndividuallyInsignificantCounterpartiesMember ird_fs:CounterpartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CounterpartiesMember ird_fs:CounterpartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndividuallyInsignificantCounterpartiesMember
Presentation | ird_fs:CounterpartiesAxis -> ird_fs:CounterpartiesMember ird_fs:CounterpartiesAxis -> ird_fs:CounterpartiesMember ird_fs:CounterpartiesMember -> ird_fs:IndividuallyInsignificantCounterpartiesMember

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Element ird_fs:CountryOfDomicileMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體注册的國家，並且它有其法定地址或注册辦公室。
en | http://www.xbrl.org/2003/arcrole/concept-label | 居住國 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:GeographicalAreasMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfDomicileMember
Presentation | ird_fs:GeographicalAreasMember -> ird_fs:CountryOfDomicileMember

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Element ird_fs:CountryOfIncorporation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 註冊國家
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體註冊成立的國家。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:CountryOfIncorporation

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Element ird_fs:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體的最終母公司或任何中間母公司的合併財務報表符合香港財務報告準則的規定已編制供公衆使用的所在國家/地區。 [參考：綜合的 [member]；香港財務報告準則 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 已編制合併財務報表供公衆使用的實體的成立國家/地區
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

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Element ird_fs:CountryOfIncorporationOfJointOperation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的成立國家。 [參考：所有聯合營運的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的成立國家
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointOperation
Presentation | ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:CountryOfIncorporationOfJointOperation

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Element ird_fs:CountryOfIncorporationOfJointVenture

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的成立國家。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的成立國家
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointVenture
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CountryOfIncorporationOfJointVenture

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Element ird_fs:CountryOfIncorporationOrResidenceOfAssociate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的聯營公司的成立國家。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的成立國家
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfAssociate

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Element ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體附屬公司成立所在的國家/地區。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的成立國家
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19B
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 12
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary

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Element ird_fs:CreationDateAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 創建日期 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | f
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | c
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DefaultFinancialStatementsDateMember ird_fs:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefaultFinancialStatementsDateMember
Presentation | ird_fs:CreationDateAxis -> ird_fs:DefaultFinancialStatementsDateMember ird_fs:CreationDateAxis -> ird_fs:DefaultFinancialStatementsDateMember

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Element ird_fs:CreditCardLoans

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出的信用卡貸款金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用卡貸款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:ConsumerLoans -> ird_fs:CreditCardLoans

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Element ird_fs:CreditDerivativeFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具的公平價值。 [參考：以公平價值衡量 [member]；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，期初公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，期末公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditDerivativeFairValue
Presentation | ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract -> ird_fs:CreditDerivativeFairValue ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract -> ird_fs:CreditDerivativeFairValue

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Element ird_fs:CreditDerivativeNominalAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具的名義金額。 [參考：衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，名義金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，期初名義金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用衍生工具，期末名義金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditDerivativeNominalAmount
Presentation | ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract -> ird_fs:CreditDerivativeNominalAmount ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract -> ird_fs:CreditDerivativeNominalAmount

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Element ird_fs:CreditExposure

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險導致的損失金額。 [參考：信貸風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]。此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG24
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG25
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfExternalCreditExposuresLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditExposure ird_fs:DisclosureOfInternalCreditExposuresLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditExposure
Presentation | ird_fs:DisclosureOfExternalCreditExposuresLineItems -> ird_fs:CreditExposure ird_fs:DisclosureOfInternalCreditExposuresLineItems -> ird_fs:CreditExposure

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Element ird_fs:CreditImpairmentOfFinancialInstrumentsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的信用減損 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember
Presentation | ird_fs:CreditImpairmentOfFinancialInstrumentsAxis -> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:CreditImpairmentOfFinancialInstrumentsAxis -> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis

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Element ird_fs:CreditImpairmentOfFinancialInstrumentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融工具信用減損的所有狀態。當發生一項或多項對金融工具的估計未來現金流量產生不利影響的事件時，該金融工具就會發生信用減損。如果沒有使用其他member，它也代表"金融工具的信用減損"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的信用減損 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsNotCreditimpairedMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedMember ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsNotCreditimpairedMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedMember
Presentation | ird_fs:CreditImpairmentOfFinancialInstrumentsAxis -> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:CreditImpairmentOfFinancialInstrumentsAxis -> ird_fs:CreditImpairmentOfFinancialInstrumentsMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember -> ird_fs:FinancialInstrumentsNotCreditimpairedMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember -> ird_fs:FinancialInstrumentsCreditimpairedMember

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Element ird_fs:CreditRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融工具的一方因未能履行義務而導致另一方造成財務損失的風險。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 32
ref:URI |
Definition | ird_fs:FinancialRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:FinancialRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:FinancialRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditRiskMember
Presentation | ird_fs:FinancialRiskMember -> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember -> ird_fs:CreditRiskMember ird_fs:TypesOfRisksMember -> ird_fs:CreditRiskMember

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Element ird_fs:CreditSpreadMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作為衡量輸入的信貸息差。
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸息差，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditSpreadMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:CreditSpreadMeasurementInputMember

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Element ird_fs:CreditrelatedFeeAndCommissionIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認從信用相關手續費及佣金的收入金額。 [參考：手續費及佣金收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用相關手續費及佣金收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:CreditrelatedFeeAndCommissionIncome
Presentation | ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:CreditrelatedFeeAndCommissionIncome

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Element ird_fs:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用不同模型衡量的資產組合之間在出售投資物業時計入損益的公平價值累計變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 將投資物業從採用成本模式的資產組合轉入採用公平價值模式的資產組合中的計入損益的公平價值累計變動。 [參考：公平價值模型 [member]；投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | f
ref:Clause | iv
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

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Element ird_fs:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置實體已指定以公平價值衡量且其變動計入其他綜合收益的權益工具投資的累計收益（虧損）。 [參考：以公平價值衡量 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置指定以公平價值衡量且其變動計入其他綜合收益的權益工具投資的累計收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11B
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因金融資產從經其他綜合收益以公平價值衡量的金融資產重新分類至經損益以公平價值衡量而產生的原計入其他綜合收益的累計收益（虧損）。 [參考：經其他綜合收益以公平價值衡量的金融資產；經損益以公平價值衡量的金融資產；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因金融資產從經其他綜合收益以公平價值衡量的金融資產重新分類至經損益以公平價值衡量而產生的原計入其他綜合收益的累計收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 82
ref:Subparagraph | cb
ref:URI |
Calculation | ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory ird_fs:ProfitLossAbstract -> ird_fs:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

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Element ird_fs:CumulativePreferenceDividendsNotRecognised

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不確認的累積優先股股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 不確認的累積優先股股息金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 137
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:CumulativePreferenceDividendsNotRecognised

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Element ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的未確認累計虧損份額
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果實體在採用權益法時停止確認聯營公司的虧損份額，未確認的聯營公司累計虧損份額。 [參考：所有聯營公司的總計 [member]；聯營公司的未確認虧損份額]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates

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Element ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果實體在採用權益法時停止確認合營公司的虧損份額，未確認的合營公司累計虧損份額。 [參考：所有合營公司的總計 [member]；合營公司的未確認虧損份額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的未確認累計虧損份額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures

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Element ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體從比例合併法轉變為權益法時，在其合營公司累計未確認的虧損份額。 [參考：所有合營公司的總計 [member]；合營公司的未確認累計虧損份額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司累計未確認的虧損份額，從比例合併法轉變為權益法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C4
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

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Element ird_fs:CurrencyRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融工具的公平價值或未來現金流量因外匯匯率變動會出現波動的風險類型。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 貨幣風險 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Defined terms
ref:URI |
Definition | ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencyRiskMember
Presentation | ird_fs:MarketRiskMember -> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember -> ird_fs:CurrencyRiskMember ird_fs:MarketRiskMember -> ird_fs:CurrencyRiskMember

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Element ird_fs:CurrencySwapContractMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表貨幣掉期合同。 [參考：掉期合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 貨幣掉期合同 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember ird_fs:SwapContractMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrencySwapContractMember
Presentation | ird_fs:SwapContractMember -> ird_fs:CurrencySwapContractMember

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Element ird_fs:CurrentAccruedExpensesAndOtherCurrentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動的應付費用及其他流動負債的金額。 [參考：應計；其他流動負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應付費用及其他流動負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentAccruedExpensesAndOtherCurrentLiabilities

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Element ird_fs:CurrentAdvances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收流動預付，代表流動合同負債滿足履約義務的時間點
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表流動合同負債滿足履約義務的時間點的已收流動預付的金額。 [參考：代表合同負債滿足履約義務的時間點的已收預付]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:CurrentContractLiabilities ->Weight: 1.0-> ird_fs:CurrentAdvances
Presentation | ird_fs_localised:CurrentContractLiabilitiesAbstract -> ird_fs:CurrentAdvances

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Element ird_fs:CurrentAdvancesToSuppliers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收到商品或服務之前向供應商給的流動預付帳款的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 給予供應商的流動預付帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentAdvancesToSuppliers ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentAdvancesToSuppliers
Presentation | ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentAdvancesToSuppliers

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Element ird_fs:CurrentAgriculturalProduce

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表實體的生物資產所收穫的產品數量。 [參考：生物資產；存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動農產品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentAgriculturalProduce
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentAgriculturalProduce

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Element ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的當期和遞延税項
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的總計當期和遞延税項
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的當期和遞延税項，例如：(a)由於會計政策改變導致追溯應用或修正錯誤而調整保留盈餘 的期初餘額；和(b)由於初始確認複合金融工具的權益部分而產生的金額。 [參考：與直接計入權益的項目相關的遞延税項；保留盈餘(虧損)；金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ->Weight: 1.0-> ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ->Weight: 1.0-> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Presentation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

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Element ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的當期税項和遞延税項 [abstract]
References |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

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Element ird_fs:CurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的資產金額，該資產為實體(a)預計變現或打算出售、或在其正常工作周期所消耗的數量；(b)主要持有用於交易目的；(c)預計在本報告期後的十二個月內變現；或(d)歸類為現金或現金等價物（定義見香港會計準則第7號），除非該資產被限制不能在本報告期後至少十二個月被交換或用於結清負債。 [參考：資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B12
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B10
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets
Calculation | ird_fs:Assets ->Weight: 1.0-> ird_fs:CurrentAssets ird_fs:CurrentAssets ->Weight: 1.0-> ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:CurrentAssets ->Weight: 1.0-> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:CurrentAssetsLiabilities ->Weight: 1.0-> ird_fs:CurrentAssets
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CurrentAssets ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentAssets ird_fs:NetCurrentAssetsLiabilitiesAbstract -> ird_fs:CurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:CurrentAssets

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Element ird_fs:CurrentAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動資產 [abstract]
References |
Presentation | ird_fs:AssetsAbstract -> ird_fs:CurrentAssetsAbstract ird_fs:CurrentAssetsAbstract -> ird_fs:Inventories ird_fs:CurrentAssetsAbstract -> ird_fs:TradeAndOtherCurrentReceivables ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentTaxAssetsCurrent ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentBiologicalAssets ird_fs:CurrentAssetsAbstract -> ird_fs:OtherCurrentFinancialAssets ird_fs:CurrentAssetsAbstract -> ird_fs:OtherCurrentNonfinancialAssets ird_fs:CurrentAssetsAbstract -> ird_fs:CashAndCashEquivalents ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:CurrentAssetsAbstract -> ird_fs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentAssets

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Element ird_fs:CurrentAssetsLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動資產的金額減去流動負債的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動資產（負債）
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動淨資產（負債）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:CurrentAssetsLiabilities ->Weight: 1.0-> ird_fs:CurrentAssets ird_fs:CurrentAssetsLiabilities ->Weight: -1.0-> ird_fs:CurrentLiabilities
Presentation | ird_fs:NetCurrentAssetsLiabilitiesAbstract -> ird_fs:CurrentAssetsLiabilities

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Element ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組以外的流動資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組以外的流動資產總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售或持有用作分派給擁有人的非流動資產或處置組以外的流動資產金額。 [參考：流動資產；分類為持有待售的處置組 [member]；分類為持有待售的非流動資產或處置組；分類為持有用作分派給擁有人的非流動資產或處置組]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
Calculation | ird_fs:CurrentAssets ->Weight: 1.0-> ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:Inventories ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:TradeAndOtherCurrentReceivables ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentTaxAssetsCurrent ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentBiologicalAssets ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:OtherCurrentFinancialAssets ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:OtherCurrentNonfinancialAssets ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CashAndCashEquivalents ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

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Element ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的流動資產金額。 [參考：流動資產；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的流動資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CurrentAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs:CurrentBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動生物資產的金額。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動生物資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentBiologicalAssets
Presentation | ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentBiologicalAssets

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Element ird_fs:CurrentBiologicalAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表流動生物資產。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動生物資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:BiologicalAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentBiologicalAssetsMember
Presentation | ird_fs:BiologicalAssetsMember -> ird_fs:CurrentBiologicalAssetsMember

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Element ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期債券和一年內應償還的長期債券
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期債券和一年內應償還的長期債券的金額。 [參考：債券發行]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

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Element ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動借款和一年內應償還的非流動借款的金額。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動借款和一年內應償還的非流動借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動借款和一年內應償還的非流動借款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:Borrowings ->Weight: 1.0-> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:ShorttermBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentPortionOfLongtermBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

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Element ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動借款和一年內應償還的非流動借款 [abstract]
References |
Presentation | ird_fs:BorrowingsAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract -> ird_fs:ShorttermBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract -> ird_fs:CurrentPortionOfLongtermBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

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Element ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動借款和一年內應償還的非流動借款，按類型 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

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Element ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期商業票據及一年內應償還的長期商業票據的金額。 [參考：發行的商業票據]
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期商業票據和一年內應償還的長期商業本票
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

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Element ird_fs:CurrentContractAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合同資產的金額。 [參考：合同資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合同資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 105
ref:URI |
Calculation | ird_fs:ContractAssets ->Weight: 1.0-> ird_fs:CurrentContractAssets ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssets ->Weight: 1.0-> ird_fs:CurrentContractAssets
Presentation | ird_fs:ContractAssetsAbstract -> ird_fs:CurrentContractAssets ird_fs_localised:CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract -> ird_fs:CurrentContractAssets

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Element ird_fs:CurrentContractLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合同負債的金額。 [參考：合同負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合同負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動合同負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 105
ref:URI |
Calculation | ird_fs:ContractLiabilities ->Weight: 1.0-> ird_fs:CurrentContractLiabilities ird_fs_localised:CurrentDeferredIncomeIncludingCurrentContractLiabilities ->Weight: 1.0-> ird_fs:CurrentContractLiabilities ird_fs:CurrentContractLiabilities ->Weight: 1.0-> ird_fs:CurrentAdvances ird_fs:CurrentContractLiabilities ->Weight: 1.0-> ird_fs_localised:CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime
Presentation | ird_fs:ContractLiabilitiesAbstract -> ird_fs:CurrentContractLiabilities ird_fs_localised:CurrentContractLiabilitiesAbstract -> ird_fs:CurrentContractLiabilities

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Element ird_fs:CurrentCrudeOil

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表未精煉，未加工的油的數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動原油
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Presentation | ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentCrudeOil

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Element ird_fs:CurrentDebtInstrumentsIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動已發行的債務票據的工具。 [參考：已發行的債務工具]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動已發行的債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentDebtInstrumentsIssued

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Element ird_fs:CurrentDepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動客戶存款的金額。 [參考：客戶存款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動客戶存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentDepositsFromCustomers

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Element ird_fs:CurrentDerivativeFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動衍生金融資產的金額。 [參考：衍生金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動衍生金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentDerivativeFinancialAssets

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Element ird_fs:CurrentDerivativeFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動衍生金融負債金額。 [參考：衍生金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動衍生金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentDerivativeFinancialLiabilities

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Element ird_fs:CurrentDividendPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動股息應付款金額。 [參考：股息應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動的股息應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentDividendPayables

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Element ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表為履行義務而支付的未來現金流出的當前估計值，作為衡量輸入。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為履行義務而支付的未來現金流出的當前估計數，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B36
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

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Element ird_fs:CurrentExciseTaxPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動消費税應付款的金額。 [參考：消費税應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動消費税應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Presentation | ird_fs_localised:CurrentPayablesOnTaxesOtherThanIncomeTax -> ird_fs:CurrentExciseTaxPayables

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Element ird_fs:CurrentFinanceLeaseReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動融資租賃應收帳款的金額。 [參考：融資租賃應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動融資租賃應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentFinanceLeaseReceivables

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Element ird_fs:CurrentFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融資產的金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAvailableforsale ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentHeldtomaturityInvestments ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentLoansAndReceivables ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtAmortisedCost
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssets

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Element ird_fs:CurrentFinancialAssetsAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融資產的金額以攤銷成本衡量。 [參考：以攤銷成本衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtAmortisedCost
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtAmortisedCost

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的流動金融資產的金額。 [參考：經其他綜合收益以公平價值計量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的流動金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的總流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的流動金融資產 [abstract]
References |
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量並列為利潤或虧損之流動金融資產金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的總流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產 [abstract]
References |
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產及分類為交易而持有的資產金額。 [參考：經損益以公平價值衡量的金融資產，分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產，分類為交易而持有
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認或隨後指定經損益以公平價值衡量的流動金融資產的金額。 [參考：經損益以公平價值衡量的金融資產，在初始確認時或者隨後指定]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產，在初始確認時或者隨後指定
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據香港財務報告準則第9號，強制經損益以公平價值衡量的流動金融資產的金額。 [參考：強制經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產，與豁免衡量重新獲取自有權益工具相乎的金額。 [參考：經損益以公平價值衡量的金融資產，按重新購回自有權益工具所得的豁免衡量]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產，按重新購回自有權益工具所得的豁免衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

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Element ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值計算計入損益的流動金融資產，與豁免衡量自己所回購的金融負債相乎的金額。 [參考：經損益以公平價值衡量的金融資產，按回購本身的金融負債所得的豁免衡量]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融資產，按回購本身的金融負債所得的豁免衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

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Element ird_fs:CurrentFinancialAssetsAvailableforsale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可供出售的流動金融資產的金額。 [參考：可供出售金融資產；流動金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可供出售的流動金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsAvailableforsale
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentFinancialAssetsAvailableforsale

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Element ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的流動金融資產的金額。 [參考：經其他綜合收益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的流動金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:CurrentFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動金融負債的金額。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動性金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動性金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Calculation | ird_fs:CurrentFinancialLiabilities ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ird_fs:CurrentFinancialLiabilities ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost
Presentation | ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilities

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Element ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的流動金融負債金額。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的流動金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs:CurrentFinancialLiabilities ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost
Presentation | ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilitiesAtAmortisedCost

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Element ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量並列為利潤或虧損之流動金融負債金額。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的總流動金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:CurrentFinancialLiabilities ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Presentation | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動性金融負債 [abstract]
References |
Presentation | ird_fs:CategoriesOfCurrentFinancialLiabilitiesAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融負債金額，符合為交易而持有的定義。 [參考：經損益以公平價值衡量的流動金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的流動金融負債，劃分為為交易而持有
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Presentation | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

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Element ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始確認或隨後指定為經損益以公平價值衡量的流動金融負債金額。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始確認或隨後指定經損益以公平價值衡量的流動金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Presentation | ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

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Element ird_fs:CurrentFoodAndBeverage

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表食品和飲料的數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動食品和飲料
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentFoodAndBeverage
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentFoodAndBeverage

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Element ird_fs:CurrentFuel

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表燃料數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動燃料
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentFuel
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentFuel

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Element ird_fs:CurrentGovernmentGrants

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動政府補助的金額，在財務狀況為負債的遞延收入。 [參考：政府 [member]；政府補助]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動政府補助
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs_localised:CurrentDeferredIncomeOtherThanCurrentContractLiabilities -> ird_fs:CurrentGovernmentGrants

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Element ird_fs:CurrentHeldtomaturityInvestments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有流動至到期投資的金額。 [參考：持有至到期投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有流動至到期投資
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentHeldtomaturityInvestments
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentHeldtomaturityInvestments

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Element ird_fs:CurrentInterestPayable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應付利息的金額。 [參考：利息應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應付利息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentInterestPayable

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Element ird_fs:CurrentInterestReceivable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應收利息金額。 [參考：應收利息]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應收利息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentInterestReceivable

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Element ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 採掘活動產生的流動庫存 [abstract]
References |
Presentation | ird_fs:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentOreStockpiles ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentCrudeOil ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentPetroleumAndPetrochemicalProducts ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentNaturalGas

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Element ird_fs:CurrentInventoriesHeldForSale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表日常營業活動中持有待售存貨金額的一類流動存貨。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有待售流動存貨
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentInventoriesHeldForSale
Presentation | ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:CurrentInventoriesHeldForSale

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Element ird_fs:CurrentInventoriesInTransit

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表運輸中的存貨的數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 運輸中的流動存貨
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentInventoriesInTransit
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentInventoriesInTransit

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Element ird_fs:CurrentInvestments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動投資金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動投資
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentInvestments ird_fs:CurrentInvestments -> ird_fs:ShorttermDepositsNotClassifiedAsCashEquivalents

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Element ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體指定通過其他綜合收益為以公平價值衡量的流動權益工具投資的金額。 [參考：指定經其他綜合收益以公平價值衡量的權益工具投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經其他綜合收益以公平價值衡量的流動權益工具投資
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:CurrentLeaseLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動租賃負債的金額。 [參考：租賃負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動租賃負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:LeaseLiabilities ->Weight: 1.0-> ird_fs:CurrentLeaseLiabilities
Presentation | ird_fs:LeaseLiabilitiesAbstract -> ird_fs:CurrentLeaseLiabilities

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Element ird_fs:CurrentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 下列屬於負債的金額：(a)預期在實體正常營運週期內清償的負債；(b)實體主要持有為了交易目的的負債；(c)在報告期後的十二個月內到期清償的負債；或(d)實體在報告期結束時沒有權利將清償期限推遲至報告期後至少十二個月。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B12
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B10
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 69
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities
Calculation | ird_fs:Liabilities ->Weight: 1.0-> ird_fs:CurrentLiabilities ird_fs:CurrentLiabilities ->Weight: 1.0-> ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ird_fs:CurrentLiabilities ->Weight: 1.0-> ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ird_fs:AssetsLessCurrentLiabilities ->Weight: -1.0-> ird_fs:CurrentLiabilities ird_fs:CurrentAssetsLiabilities ->Weight: -1.0-> ird_fs:CurrentLiabilities
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CurrentLiabilities ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilities ird_fs:NetCurrentAssetsLiabilitiesAbstract -> ird_fs:CurrentLiabilities ird_fs:AssetsLessCurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:CurrentLiabilities

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Element ird_fs:CurrentLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動負債 [abstract]
References |
Presentation | ird_fs:LiabilitiesAbstract -> ird_fs:CurrentLiabilitiesAbstract ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentProvisionsAbstract ird_fs:CurrentLiabilitiesAbstract -> ird_fs:TradeAndOtherCurrentPayables ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentTaxLiabilitiesCurrent ird_fs:CurrentLiabilitiesAbstract -> ird_fs:OtherCurrentFinancialLiabilities ird_fs:CurrentLiabilitiesAbstract -> ird_fs:OtherCurrentNonfinancialLiabilities ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ird_fs:CurrentLiabilitiesAbstract -> ird_fs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilities

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Element ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 包括在持有待售處置組的負債以外的流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 包括在持有待售處置組的負債以外的流動負債總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 包括在持有待售處置組的負債以外的流動負債金額。 [參考：流動負債；分類為持有待售的處置組 [member]；包括在持有待售處置組的負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 69
ref:URI |
Calculation | ird_fs:CurrentLiabilities ->Weight: 1.0-> ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:CurrentProvisions ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:TradeAndOtherCurrentPayables ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:CurrentTaxLiabilitiesCurrent ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:OtherCurrentFinancialLiabilities ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:OtherCurrentNonfinancialLiabilities
Presentation | ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

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Element ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中承擔的流動負債金額。 [參考：流動負債；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的流動負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的流動負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:CurrentLiabilitiesRecognisedAsOfAcquisitionDate

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Element ird_fs:CurrentLoansAndReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動貸款和應收帳款的金額。 [參考：貸款和應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動貸款及應收帳款
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentFinancialAssets ->Weight: 1.0-> ird_fs:CurrentLoansAndReceivables
Presentation | ird_fs:CategoriesOfCurrentFinancialAssetsAbstract -> ird_fs:CurrentLoansAndReceivables

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Element ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期借款和一年內應償還的長期借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期借款和一年內應償還的長期借款金額。 [參考：獲得的貸款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived -> ird_fs:CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived -> ird_fs:CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

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Element ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表生產或服務過程需消耗的材料和供應品金額。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生產或服務過程需消耗的流動材料和供應品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Presentation | ird_fs:ClassesOfCurrentInventoriesAlternativeAbstract -> ird_fs:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

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Element ird_fs:CurrentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表當前時間段。
en | http://www.xbrl.org/2003/arcrole/concept-label | 當前 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
Definition | ird_fs:PastDueStatusMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentMember ird_fs:PastDueStatusMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentMember
Presentation | ird_fs:PastDueStatusMember -> ird_fs:CurrentMember

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Element ird_fs:CurrentNaturalGas

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表天然存在的碳氫化合物氣體混合物的數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動天然氣
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Presentation | ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentNaturalGas

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Element ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動非現金的抵押品資產（如債券或權益工具）的金額，是提供給受讓方，受讓方有權利按照合同或慣例出售、或再抵押抵押品。
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動非現金資產抵押的抵押品，當中受讓方有權利以合同或慣例出售、或再抵押該抵押品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 3.2.23
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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Element ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期票據及債券和一年內應償還的長期票據及債券的金額。 [參考：發行的票據及債券]
en | http://www.xbrl.org/2003/arcrole/concept-label | 發行短期票據及債券和一年內應償還的長期票據及債券
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract -> ird_fs:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

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Element ird_fs:CurrentOreStockpiles

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表礦石庫存的量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動礦石庫存
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Presentation | ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentOreStockpiles

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Element ird_fs:CurrentPackagingAndStorageMaterials

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表包裝和存儲材料的數量。 [參考：存貨]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動包裝和存儲材料
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentPackagingAndStorageMaterials
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentPackagingAndStorageMaterials

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Element ird_fs:CurrentPayablesForPurchaseOfEnergy

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買能源的流動應付款金額。 [參考：購買能源的應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買能源的流動應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Presentation | ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers -> ird_fs:CurrentPayablesForPurchaseOfEnergy

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Element ird_fs:CurrentPayablesForPurchaseOfNoncurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買非流動資產的流動應付款金額。 [參考：購買非流動資產的應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買非流動資產的流動應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Calculation | ird_fs:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs:CurrentPayablesForPurchaseOfNoncurrentAssets
Presentation | ird_fs:TradeAndOtherCurrentPayablesAbstract -> ird_fs:CurrentPayablesForPurchaseOfNoncurrentAssets

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Element ird_fs:CurrentPetroleumAndPetrochemicalProducts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表從原油和天然氣衍生的產物的數量。 [參考：流動原油；流動天然氣]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動石油和石化產品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Presentation | ird_fs:CurrentInventoriesArisingFromExtractiveActivitiesAbstract -> ird_fs:CurrentPetroleumAndPetrochemicalProducts

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Element ird_fs:CurrentPortionOfLongtermBorrowings

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 一年內應償還的非流動借款
en | http://www.xbrl.org/2003/arcrole/concept-label | 一年內應償還的非流動借款。 [參考：借款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings ->Weight: 1.0-> ird_fs:CurrentPortionOfLongtermBorrowings
Presentation | ird_fs:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract -> ird_fs:CurrentPortionOfLongtermBorrowings

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Element ird_fs:CurrentPrepaidExpenses

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實現經濟利益的期間之前確認為流動資產的支出的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentPrepaidExpenses ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentPrepaidExpenses
Presentation | ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentPrepaidExpenses

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Element ird_fs:CurrentPrepayments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付帳款的金額。 [參考：預付帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付帳款
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動預付帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets ->Weight: 1.0-> ird_fs:CurrentPrepayments ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentAdvancesToSuppliers ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentPrepaidExpenses ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentAdvancesToSuppliers ird_fs:CurrentPrepayments ->Weight: 1.0-> ird_fs:CurrentPrepaidExpenses ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets ->Weight: 1.0-> ird_fs:CurrentPrepayments
Presentation | ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentPrepayments

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Element ird_fs:CurrentPrepaymentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付帳款 [abstract]
References |
Presentation | ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract -> ird_fs:CurrentPrepaymentsAbstract ird_fs_localised:CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract -> ird_fs:CurrentPrepaymentsAbstract ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentAdvancesToSuppliers ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentPrepaidExpenses ird_fs:CurrentPrepaymentsAbstract -> ird_fs:CurrentPrepayments

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Element ird_fs:CurrentPrepaymentsAndOtherCurrentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付帳款及其他流動資產的金額。 [參考：其他流動資產；流動預付帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動預付帳款及其他流動資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentPrepaymentsAndOtherCurrentAssets

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Element ird_fs:CurrentProgrammingAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動程式資產的金額。 [參考：程式設計資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動程式資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentProgrammingAssets

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Element ird_fs:CurrentProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 包括僱員福利準備金的流動準備金額。 [參考：準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | l
ref:URI |
Calculation | ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:CurrentProvisions ird_fs:CurrentProvisions ->Weight: 1.0-> ird_fs:CurrentProvisionsForEmployeeBenefits ird_fs:CurrentProvisions ->Weight: 1.0-> ird_fs:OtherShorttermProvisions
Presentation | ird_fs:CurrentProvisionsAbstract -> ird_fs:CurrentProvisions

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Element ird_fs:CurrentProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動準備 [abstract]
References |
Presentation | ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentProvisionsAbstract ird_fs:CurrentProvisionsAbstract -> ird_fs:CurrentProvisionsForEmployeeBenefits ird_fs:CurrentProvisionsAbstract -> ird_fs:OtherShorttermProvisions ird_fs:CurrentProvisionsAbstract -> ird_fs:CurrentProvisions

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Element ird_fs:CurrentProvisionsForEmployeeBenefits

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利流動準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利的流動準備金額。 [參考：僱員福利準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs:CurrentProvisions ->Weight: 1.0-> ird_fs:CurrentProvisionsForEmployeeBenefits
Presentation | ird_fs:CurrentProvisionsAbstract -> ird_fs:CurrentProvisionsForEmployeeBenefits

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Element ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動存貨的分類，代表流動原料和流動生產用品的數量。 [參考：流動生產用品；流動原料]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動原料和流動生產用品
en | http://www.xbrl.org/2003/arcrole/concept-label | 總流動原料和流動生產用品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Calculation | ird_fs:Inventories ->Weight: 1.0-> ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies ->Weight: 1.0-> ird_fs:RawMaterials ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies ->Weight: 1.0-> ird_fs:ProductionSupplies
Presentation | ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract -> ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies

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Element ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動原料和流動生產用品 [abstract]
References |
Presentation | ird_fs:ClassesOfInventoriesAbstract -> ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract -> ird_fs:RawMaterials ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract -> ird_fs:ProductionSupplies ird_fs:CurrentRawMaterialsAndCurrentProductionSuppliesAbstract -> ird_fs:CurrentRawMaterialsAndCurrentProductionSupplies

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Element ird_fs:CurrentReceivablesDueFromAssociates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動聯營公司應收帳款的量金額。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動聯營公司應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:TradeAndOtherCurrentReceivablesDueFromRelatedParties -> ird_fs:CurrentReceivablesDueFromAssociates

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Element ird_fs:CurrentReceivablesDueFromJointVentures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合營公司應收帳款的金額。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動合營公司應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:TradeAndOtherCurrentReceivablesDueFromRelatedParties -> ird_fs:CurrentReceivablesDueFromJointVentures

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Element ird_fs:CurrentReceivablesFromContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶合同的流動應收帳款的合同金額。 [參考：客戶合同的應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶合同的流動應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 105
ref:URI |
Calculation | ird_fs:ReceivablesFromContractsWithCustomers ->Weight: 1.0-> ird_fs:CurrentReceivablesFromContractsWithCustomers
Presentation | ird_fs:ReceivablesFromContractsWithCustomersAbstract -> ird_fs:CurrentReceivablesFromContractsWithCustomers

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Element ird_fs:CurrentReceivablesFromRentalOfProperties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業出租的流動租賃金額。 [參考：從物業租賃的應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業出租的流動應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs:CurrentReceivablesFromRentalOfProperties
Presentation | ird_fs:TradeAndOtherCurrentReceivablesAbstract -> ird_fs:CurrentReceivablesFromRentalOfProperties

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Element ird_fs:CurrentReceivablesFromSaleOfProperties

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業銷售的流動應收帳款金額。 [參考：來自物業銷售的應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業銷售的流動應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs:CurrentReceivablesFromSaleOfProperties
Presentation | ird_fs:TradeAndOtherCurrentReceivablesAbstract -> ird_fs:CurrentReceivablesFromSaleOfProperties

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Element ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税以外的流動應收税款
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税以外的流動應收税款金額。 [參考：所得税以外的應收税款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax
Presentation | ird_fs:TradeAndOtherCurrentReceivablesAbstract -> ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax -> ird_fs:CurrentValueAddedTaxReceivables

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Element ird_fs:CurrentRecognisedAssetsDefinedBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動淨界定利益資產。 [參考：淨界定利益資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動淨界定利益資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentRecognisedAssetsDefinedBenefitPlan

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Element ird_fs:CurrentRecognisedLiabilitiesDefinedBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動淨界定利益計劃負債金額。 [參考：淨界定利益負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動淨界定利益計劃負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentLiabilitiesAbstract -> ird_fs:CurrentRecognisedLiabilitiesDefinedBenefitPlan

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Element ird_fs:CurrentRefundsProvision

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動退款準備的金額。 [參考：退款準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動退款準備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 87
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Section | Example 4 Refunds policy
ref:URI |
Calculation | ird_fs:RefundsProvision ->Weight: 1.0-> ird_fs:CurrentRefundsProvision
Presentation | ird_fs:RefundsProvisionAbstract -> ird_fs:CurrentRefundsProvision

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Element ird_fs:CurrentRestrictedCashAndCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動受限制的現金及現金等價物的金額。 [參考：受限制的現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動受限現金及現金等價物
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousCurrentAssetsAbstract -> ird_fs:CurrentRestrictedCashAndCashEquivalents

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Element ird_fs:CurrentRetentionPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動保留應付款的金額。 [參考：保留應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動保留應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Calculation | ird_fs:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs:CurrentRetentionPayables
Presentation | ird_fs:TradeAndOtherCurrentPayablesAbstract -> ird_fs:CurrentRetentionPayables

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Element ird_fs:CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期的抵押銀行貸款和一年內應償還的長期抵押銀行貸款
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期的抵押銀行貸款和一年內應償還的長期抵押銀行貸款金額。 [參考：獲得的抵押銀行貸款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived -> ird_fs:CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

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Element ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 本期因職工提供服務而導致的界定利益負債（資產）淨額增加（減少）。 [參考：淨界定利益負債（資產）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當前服務成本所產生的淨界定利益負債（資產）增加
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset
Calculation | ird_fs_localised:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss ->Weight: 1.0-> ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset
Presentation | ird_fs_localised:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract -> ird_fs:CurrentServiceCostNetDefinedBenefitLiabilityAsset

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Element ird_fs:CurrentTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期和前期繳納的當期税款超過當期和前期應繳税款的部分。當期税項是指就某期間的應課税利潤（税務虧損）而應繳納（可收回）的所得税金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:Assets ->Weight: 1.0-> ird_fs:CurrentTaxAssets
Presentation | ird_fs:AssetsAbstract -> ird_fs:CurrentTaxAssets

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Element ird_fs:CurrentTaxAssetsCurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動的當期税項資產金額。 [參考：當期税項資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項資產，流動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners ->Weight: 1.0-> ird_fs:CurrentTaxAssetsCurrent
Presentation | ird_fs:CurrentAssetsAbstract -> ird_fs:CurrentTaxAssetsCurrent

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Element ird_fs:CurrentTaxAssetsNoncurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動的當期税項資產金額。 [參考：當期税項資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項資產，非流動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:NoncurrentAssets ->Weight: 1.0-> ird_fs:CurrentTaxAssetsNoncurrent
Presentation | ird_fs:NoncurrentAssetsAbstract -> ird_fs:CurrentTaxAssetsNoncurrent

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Element ird_fs:CurrentTaxExpenseIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項開支（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 就某期間應課税利潤（税務虧損）應繳付（可收回）的所得税款額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods ->Weight: 1.0-> ird_fs:CurrentTaxExpenseIncome
Presentation | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:CurrentTaxExpenseIncome ird_fs:CurrentTaxExpenseIncome -> ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory -> ird_fs:CurrentTaxExpenseIncome

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Element ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項開支（收入）和前期的當期税項調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 總當期税項開支（收入）和前期的當期税項調整
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項開支（收入）和前期的當期税項調整金額。 [參考：當期税項開支（收入）；前期的當期税項調整]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:URI |
Calculation | ird_fs:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods ->Weight: 1.0-> ird_fs:CurrentTaxExpenseIncome ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods ->Weight: 1.0-> ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod
Presentation | ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

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Element ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項開支（收入）和以前期間形成的當期税項的調整 [abstract]
References |
Presentation | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:CurrentTaxExpenseIncome ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:AdjustmentsForCurrentTaxOfPriorPeriod ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract -> ird_fs:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

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Element ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與支柱二所得税相關的當期税項支出（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 與支柱二所得税相關的當期税項支出（收入）金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 88B
ref:URI |
Presentation | ird_fs:CurrentTaxExpenseIncome -> ird_fs:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

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Element ird_fs:CurrentTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期和前期未付的流動所得税金額。流動所得税是就應課税利潤（税務虧損）應付（可收回）的所得税金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:Liabilities ->Weight: 1.0-> ird_fs:CurrentTaxLiabilities
Presentation | ird_fs:LiabilitiesAbstract -> ird_fs:CurrentTaxLiabilities

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Element ird_fs:CurrentTaxLiabilitiesCurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動的當期税項負債金額。 [參考：當期税項負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項負債，流動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale ->Weight: 1.0-> ird_fs:CurrentTaxLiabilitiesCurrent
Presentation | ird_fs:CurrentLiabilitiesAbstract -> ird_fs:CurrentTaxLiabilitiesCurrent

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Element ird_fs:CurrentTaxLiabilitiesNoncurrent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非流動的當期税項負債金額。 [參考：當期税項負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項負債，非流動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs:NoncurrentLiabilities ->Weight: 1.0-> ird_fs:CurrentTaxLiabilitiesNoncurrent
Presentation | ird_fs:NoncurrentLiabilitiesAbstract -> ird_fs:CurrentTaxLiabilitiesNoncurrent

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Element ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的當期税項
en | http://www.xbrl.org/2003/arcrole/concept-label | 當期税項與該被收取或直接記權益特定項目的金額，例如：(a)由於會計政策改變導致追溯應用或修正錯誤而調整保留盈餘 的期初餘額；和(b)由於初始確認複合金融工具的權益部分而產生的金額。 [參考：保留盈餘(虧損)；金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ->Weight: 1.0-> ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Presentation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

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Element ird_fs:CurrentTradeReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動貿易應收帳款的金額。 [參考：貿易應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動貿易應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 68
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentTradeReceivables
Calculation | ird_fs:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs:CurrentTradeReceivables
Presentation | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems -> ird_fs:CurrentTradeReceivables ird_fs:TradeAndOtherCurrentReceivablesAbstract -> ird_fs:CurrentTradeReceivables

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Element ird_fs:CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期的無抵押銀行貸款和一年內應償還的長期無抵押銀行貸款
en | http://www.xbrl.org/2003/arcrole/concept-label | 獲得短期的無抵押銀行貸款和一年內應償還的長期無抵押銀行貸款金額。 [參考：獲得的無抵押銀行貸款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived -> ird_fs:CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

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Element ird_fs:CurrentValueAddedTaxPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動增值税應付款
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動增值税應付款的金額。 [參考：增值税應付款]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Presentation | ird_fs_localised:CurrentPayablesOnTaxesOtherThanIncomeTax -> ird_fs:CurrentValueAddedTaxPayables

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Element ird_fs:CurrentValueAddedTaxReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動應收增值税
en | http://www.xbrl.org/2003/arcrole/concept-label | 流動值增值税應收税款的金額。 [參考：應收增值税]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:CurrentReceivablesFromTaxesOtherThanIncomeTax -> ird_fs:CurrentValueAddedTaxReceivables

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Element ird_fs:CustomerrelatedIntangibleAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與客戶相關的無形資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表一類無形資產，代表與客戶相關的資產。 此類資產可能包括客戶名單、訂單或生產積壓、客戶合同和相關客戶關係以及非合同客戶關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Definition | ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CustomerrelatedIntangibleAssetsMember ird_fs:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CustomerrelatedIntangibleAssetsMember
Presentation | ird_fs:IntangibleAssetsOtherThanGoodwillMember -> ird_fs:CustomerrelatedIntangibleAssetsMember ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillDomain -> ird_fs:CustomerrelatedIntangibleAssetsMember

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Element ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得與客戶相關的無形資產金額。 [參考：與客戶相關的無形資產 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認與客戶相關的無形資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate -> ird_fs:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體計劃初始應用已頒布但尚未生效的新的香港財務報告準則的日期。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體計劃初始應用新香港財務報告準則的日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially

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Element ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體必須應用已頒布但尚未生效的新香港財務報告準則的日期。
en | http://www.xbrl.org/2003/arcrole/concept-label | 要求應用新香港財務報告準則的截止日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired

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Element ird_fs:DateOfAcquisition2013

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購方在業務合併中取得被收購方的控制權的日期。
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfAcquisition2013
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DateOfAcquisition2013

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Element ird_fs:DateOfAuthorisationForIssueOfFinancialStatements2013

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 授權發布財務報表的日子。
en | http://www.xbrl.org/2003/arcrole/concept-label | 授權發佈財務報表的日子
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DateOfAuthorisationForIssueOfFinancialStatements2013

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Element ird_fs:DateOfEndOfReportingPeriod2013

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末日期。
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DateOfEndOfReportingPeriod2013

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Element ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司財務報表報告期期末日。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司財務報表報告期期末日
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

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Element ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司財務報表報告期期末日。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司財務報表報告期期末日
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

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Element ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司財務報表報告期期末日。
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司財務報表報告期期末日
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 11
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

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Element ird_fs:DateOfGrantOfSharebasedPaymentArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付安排的授予日期。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付安排的授予日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | IG23
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfGrantOfSharebasedPaymentArrangement
Presentation | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DateOfGrantOfSharebasedPaymentArrangement

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Element ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

Substitution Group | xbrli:item
Type | xbrli:dateItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於改變實體業務模式以管理金融資產，重新分類金融資產的日期。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於業務模式的改變而重新分類金融資產的日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

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Element ird_fs:DatedSubordinatedLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具有指定還款日期的次級負債金額。 [參考：次級負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 註明日期的次級負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:SubordinatedLiabilities ->Weight: 1.0-> ird_fs:DatedSubordinatedLiabilities
Presentation | ird_fs:SubordinatedLiabilitiesAbstract -> ird_fs:DatedSubordinatedLiabilities

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Element ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表債務（而不是權益）的工具金額計入界定利益計劃資產的公平價值。 [參考：公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 債務工具，計入計劃資產公平價值的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Calculation | ird_fs:PlanAssetsAtFairValue ->Weight: 1.0-> ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract -> ird_fs:DebtInstrumentsAmountContributedToFairValueOfPlanAssets

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Element ird_fs:DebtInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體持有的債務工具金額，包括稱為債務證券工具。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的債務工具
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的債務工具總額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:BankDebtInstrumentsHeld ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:CorporateDebtInstrumentsHeld ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:GovernmentDebtInstrumentsHeld ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:AssetbackedDebtInstrumentsHeld ird_fs:DebtInstrumentsHeld ->Weight: 1.0-> ird_fs:OtherDebtInstrumentsHeld
Presentation | ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:DebtInstrumentsHeld

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Element ird_fs:DebtInstrumentsHeldAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的債務工具 [abstract]
References |
Presentation | ird_fs:MiscellaneousAssetsAbstract -> ird_fs:DebtInstrumentsHeldAbstract ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:BankDebtInstrumentsHeld ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:CorporateDebtInstrumentsHeld ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:GovernmentDebtInstrumentsHeld ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:AssetbackedDebtInstrumentsHeld ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:OtherDebtInstrumentsHeld ird_fs:DebtInstrumentsHeldAbstract -> ird_fs:DebtInstrumentsHeld

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Element ird_fs:DebtInstrumentsHeldAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體持有的以攤銷成本衡量的債務工具金額。 [參考：持有的債務工具；以攤銷成本衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量持有的債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtAmortisedCost -> ird_fs:DebtInstrumentsHeldAtAmortisedCost

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Element ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體持有的經損益以公平價值衡量及分類為持作交易的債務工具金額。 [參考：持有的債務工具；經損益以公平價值衡量的金融資產，分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的債務工具，分類為持作交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

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Element ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體持有的根據香港財務報告準則第9號強制經損益以公平價值衡量，除了分類為持作交易的債務工具金額。 [參考：持有的債務工具；強制經損益以公平價值衡量的金融資產，除了分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的債務工具，除了分類為持作交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading -> ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

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Element ird_fs:DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體持有的經其他綜合收益以公平價值衡量的債務工具金額。 [參考：持有的債務工具；經其他綜合收益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome -> ird_fs:DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:DebtInstrumentsIssuedAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體發行以攤銷成本衡量的債務工具金額。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量已發行的債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialLiabilitiesAtAmortisedCost -> ird_fs:DebtInstrumentsIssuedAtAmortisedCost

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Element ird_fs:DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體發行在初始確認或隨後指定經損益以公平價值衡量的債務工具金額。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量的債務工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition -> ird_fs:DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:DebtSecurities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已發行的債務工具
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體發行的債務工具金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousLiabilitiesAbstract -> ird_fs:DebtSecurities

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Element ird_fs:DebtSecuritiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體持有的代表債務的工具。
en | http://www.xbrl.org/2003/arcrole/concept-label | 債務證券 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE60
ref:URI |
Definition | ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DebtSecuritiesMember
Presentation | ird_fs:ClassesOfAssetsMember -> ird_fs:DebtSecuritiesMember

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Element ird_fs:DecreaseDueToHarvestBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於收成而減少的生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於收成而減少的生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因產品脫離資產或資產生命過程停止而導致的生物資產減少。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseDueToHarvestBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DecreaseDueToHarvestBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DecreaseDueToHarvestBiologicalAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令資產公平價值衡量的減少。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令資產公平價值衡量的減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令實體自有權益工具公平價值衡量的減少。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令實體自有權益工具公平價值衡量的減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令負債公平價值衡量的減少。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致多個不可觀測輸入的變化令負債公平價值衡量的減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的資產公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的資產公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的實體自有權益工具公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的負債公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後其他綜合收益的負債公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的資產公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的資產公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的實體自有權益工具公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的負債公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前其他綜合收益的負債公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的資產公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的資產公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的實體自有權益工具公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的實體自有權益工具公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的負債公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税後損益的負債公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的資產公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的資產公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的實體自有權益工具公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的實體自有權益工具公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

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Element ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的負債公平價值衡量減少。 [參考：所得税費用（收益）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引申多個不可觀測輸入的變化，繼而導致計入税前損益的負債公平價值衡量減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
Presentation | ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract -> ird_fs:DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

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Element ird_fs:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因交易税而產生的權益減少（增加），其實體：(a)從供應商收到商品或服務，其商品或服務（包括員工）是以股份為基礎的支付安排；或(b)當另一組實體收到那些商品或服務，有義務以股份為基礎的支付安排來結算與供應商的交易。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過以股份為基礎支付交易的税項的減少（增加），權益
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

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Element ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期追回餘額導致監管遞延帳戶的借方餘額的減少。 [參考：監管遞延帳戶的借方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期追回餘額的減少，監管遞延帳戶借方餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期追回餘額的減少，監管遞延帳戶借方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
Calculation | ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances ->Weight: -1.0-> ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
Presentation | ird_fs:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

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Element ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期餘額撥回導致監管遞延帳戶貸方餘額的減少。 [參考：監管遞延帳戶貸方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期餘額撥回的減少，監管遞延帳戶貸方餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過本期餘額撥回的減少，監管遞延帳戶貸方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
Calculation | ird_fs:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances ->Weight: -1.0-> ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
Presentation | ird_fs:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

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Element ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權通過利益支付而減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權通過利益支付而增加
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任相關的報銷權通過利益支付而減少。 [參考：界定利益責任相關的報銷權的公平價值]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:ChangesInReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PaymentsInRespectOfSettlementsReimbursementRights
Calculation | ird_fs:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Presentation | ird_fs:ChangesInReimbursementRightsAbstract -> ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue -> ird_fs:PaymentsInRespectOfSettlementsReimbursementRights

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售或納入分類為持有待售的處置組而導致的生物資產的減少。 [參考：分類為持有待售的處置組 [member]；生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽因分類為持有待售而減值。 [參考：商譽；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
Definition | ird_fs:ChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill
Calculation | ird_fs:ChangesInGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill
Presentation | ird_fs:ChangesInGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleGoodwill

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 因分類為持有待售或納入分類為持有待售的處置組而導致的無形資產和商譽的減少。 [參考：分類為持有待售的處置組 [member]；無形資產和商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
Calculation | ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因分類為持有待售或納入分類為持有待售的處置組而導致商譽以外的無形資產減少。 [參考：分類為持有待售的處置組 [member]；商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售的減少，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售或納入分類為持有待售的處置組的投資物業的減少。 [參考：分類為持有待售的處置組 [member]；物業、工業裝置及設備；投資物業；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售物業、工業裝置及設備減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售物業、工業裝置及設備減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售或納入分類為持有待售的處置組，而導致物業、工業裝置及設備減少。 [參考：分類為持有待售的處置組 [member]；物業、工業裝置及設備；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售或納入分類為持有待售的處置組，而導致物業、工業裝置及設備，包括使用權資產的減少。 [參考：分類為持有待售的處置組 [member]；物業、工業裝置及設備，包括使用權資產；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售而減值，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過分類為持有待售或納入分類為持有待售的處置組，而導致使用權資產減少。 [參考：分類為持有待售的處置組 [member]；使用權資產；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: -1.0-> ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets
Presentation | ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets

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Element ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認導致貸款承諾和財務擔保合同的信貸風險減少。 [參考：貸款承諾和財務擔保合同的信貸風險]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過終止確認，貸款承諾和財務擔保合同信貸風險減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過終止確認，貸款承諾和財務擔保合同信貸風險減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20B
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Calculation | ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ->Weight: -1.0-> ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Presentation | ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract -> ird_fs:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

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Element ird_fs:DecreaseThroughDerecognitionFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認導致金融資產的減少。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過終止確認，金融資產減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過終止確認，金融資產減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20B
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughDerecognitionFinancialAssets
Calculation | ird_fs:IncreaseDecreaseInFinancialAssets ->Weight: -1.0-> ird_fs:DecreaseThroughDerecognitionFinancialAssets
Presentation | ird_fs:IncreaseDecreaseInFinancialAssetsAbstract -> ird_fs:DecreaseThroughDerecognitionFinancialAssets

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Element ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置導致監管遞延帳戶貸方餘額的減少。 [參考：監管遞延帳戶貸方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置的減少，監管遞延帳戶貸方餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置的減少，監管遞延帳戶貸方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
Calculation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances ->Weight: -1.0-> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
Presentation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract -> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

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Element ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置導致監管遞延帳戶的借方餘額的減少。 [參考：監管遞延帳戶的借方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置的減少，監管遞延帳戶借方餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過處置的減少，監管遞延帳戶借方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
Calculation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances ->Weight: -1.0-> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
Presentation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

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Element ird_fs:DecreaseThroughImpairmentContractAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過減值導致合同資產的減少。 [參考：合同資產；減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過減值的減少，合同資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughImpairmentContractAssets

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Element ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值導致的監管遞延帳戶的借方餘額減少。 [參考：減值虧損；監管遞延帳戶的借方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過減值的減少，監管遞延帳戶借方餘額
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過減值的減少，監管遞延帳戶借方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
Calculation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances ->Weight: -1.0-> ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
Presentation | ird_fs:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract -> ird_fs:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去附屬公司的控制權而導致無形資產和商譽的減少。 [參考：無形資產和商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
Calculation | ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去附屬公司的控制權而導致商譽以外的無形資產的減少。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制權的減少，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 失去附屬公司的控制權而導致其他準備的減少。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
Calculation | ird_fs:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
Presentation | ird_fs:ChangesInOtherProvisionsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制，物業、工業裝置及設備減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制，物業、工業裝置及設備減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去附屬公司的控制而導致物業、工業裝置及設備減少。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制而減值，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制而減值，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去附屬公司的控制而導致物業、工業裝置及設備，包括使用權資產的減少。 [參考：物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制而減值，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過失去附屬公司的控制而減值，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因失去附屬公司的控制而導致使用權資產減少。 [參考：使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: -1.0-> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets
Presentation | ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets

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Element ird_fs:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過履約義務被滿足導致合同負債的減少。 [參考：合同負債；履約義務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過履約義務被滿足的減少，合同責任
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

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Element ird_fs:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過取得對價的權利變為無條件導致合同資產的減少。 [參考：合同資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過取得對價的權利變為無條件的減少，合同資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

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Element ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過轉入分類為為持有而出售的處置組中的負債的減少，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過轉入分類為為持有而出售的處置組中的負債的減少，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 將其他準備轉入分類為為持有而出售的處置組中的負債而導致的減少。 [參考：其他準備；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
Presentation | ird_fs:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions -> ird_fs:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

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Element ird_fs:DecreaseThroughWriteoffFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉銷導致金融資產的減少。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過轉銷，金融資產減少
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過轉銷，金融資產減少
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20B
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:IncreaseDecreaseInFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DecreaseThroughWriteoffFinancialAssets
Calculation | ird_fs:IncreaseDecreaseInFinancialAssets ->Weight: -1.0-> ird_fs:DecreaseThroughWriteoffFinancialAssets
Presentation | ird_fs:IncreaseDecreaseInFinancialAssetsAbstract -> ird_fs:DecreaseThroughWriteoffFinancialAssets

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Element ird_fs:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於沒有遞延税項資產確認的可抵扣暫時性差異
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務狀況表中確認對於沒有遞延税項資產的可抵扣暫時性差異的金額。 [參考：暫時性差異 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

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Element ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資推定成本，其推定成本是公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司、合營公司或聯營公司的投資總推定成本的金額，其推定成本是實體第一個香港財務報告準則財務報表的公平價值。 [參考：所有聯營公司的總計 [member]；所有合營公司的總計 [member]；所有附屬公司的總數 [member]；在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

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Element ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 總投資推定成本，其推定成本是先前的通用會計準則的帳面金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司、合營公司或聯營公司的投資總推定成本的金額，其推定成本是實體第一個香港財務報告準則財務報表的先前的通用會計準則帳面金額。 [參考：所有聯營公司的總計 [member]；帳面金額 [member]；所有合營公司的總計 [member]；先前的通用會計準則 [member]；所有附屬公司的總數 [member]；在獨立財務報表中報告的對附屬公司、合營公司和聯營公司的投資；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

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Element ird_fs:DefaultFinancialStatementsDateMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"創建日期"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預設財務報表日期 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | f
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | c
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DefaultFinancialStatementsDateMember ird_fs:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefaultFinancialStatementsDateMember
Presentation | ird_fs:CreationDateAxis -> ird_fs:DefaultFinancialStatementsDateMember ird_fs:CreationDateAxis -> ird_fs:DefaultFinancialStatementsDateMember

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Element ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項資產的監管遞延帳戶餘額相關的金額。 [參考：遞延税項資產；監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額相關的遞延税項資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | B11
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Calculation | ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset ->Weight: 1.0-> ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
Presentation | ird_fs:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract -> ird_fs:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

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Element ird_fs:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在下列情況下，遞延税項資產的金額：(a)遞延税項資產的使用取決於未來應課税利潤超過撥回現有應課税暫時性差異所產生的利潤；(b)該實體在本期或上期在遞延税項資產相關的税務管轄區遭受了損失。 [參考：暫時性差異 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當遞延税項資產的使用取決於未來應課税利潤超過應課税暫時性差異撥回的利潤且實體在遞延税項資產相關的税務管轄區遭受損失時，遞延税項資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 82
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

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Element ird_fs:DeferredTaxAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來期間可收回的所得税款項，包括：(a)可抵扣的暫時性差異；(b)未使用的税款虧損結轉；(c)未使用的税收抵免結轉。 [參考：暫時性差異 [member]；未使用的税收抵免 [member]；未使用的税務虧損 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | o
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 56
ref:URI |
Definition | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssets
Calculation | ird_fs:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs:DeferredTaxAssets ird_fs:NoncurrentAssets ->Weight: 1.0-> ird_fs:DeferredTaxAssets ird_fs:Assets ->Weight: 1.0-> ird_fs:DeferredTaxAssets
Presentation | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxAssets ird_fs:NoncurrentAssetsAbstract -> ird_fs:DeferredTaxAssets ird_fs:AssetsAbstract -> ird_fs:DeferredTaxAssets

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Element ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項資產和負債 [abstract]
References |
Definition | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssets ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilities ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilityAsset
Presentation | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxAssets ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxLiabilities ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxLiabilityAsset

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Element ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的遞延所得税資產金額。 [參考：遞延税項資產；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的遞延税項資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:DeferredTaxAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項資產減記或減記撥回產生的遞延税項開支
en | http://www.xbrl.org/2003/arcrole/concept-label | 因遞延税項資產減記或先前減記撥回而產生的遞延税項開支金額。 [參考：遞延税項資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Presentation | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

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Element ird_fs:DeferredTaxExpenseIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項開支（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税費用（收入）有關的遞延税項負債和遞延税項資產變動金額。 [參考：遞延税項資產；遞延税項負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:Clause | ii
ref:URI |
Definition | ird_fs:DeferredTaxExpenseIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncome ird_fs:DeferredTaxExpenseIncome ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Presentation | ird_fs:DeferredTaxExpenseIncomeAbstract -> ird_fs:DeferredTaxExpenseIncome ird_fs:DeferredTaxExpenseIncome -> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

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Element ird_fs:DeferredTaxExpenseIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項開支（收入） [abstract]
References |
Definition | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeAbstract ird_fs:DeferredTaxExpenseIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncome
Presentation | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:DeferredTaxExpenseIncomeAbstract ird_fs:DeferredTaxExpenseIncomeAbstract -> ird_fs:DeferredTaxExpenseIncome

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Element ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所得税費用或收益有關的遞延税項負債和遞延税項資產變動的金額，計入損益。 [參考：遞延税項資產；遞延税項開支（收入）；遞延税項負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益中確認的遞延税項開支（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:Clause | ii
ref:URI |
Definition | ird_fs:DeferredTaxExpenseIncome ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Calculation | ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Presentation | ird_fs:DeferredTaxExpenseIncome -> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

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Element ird_fs:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就暫時性差異的產生及撥回所涉及的遞延税項開支（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關的發起和暫時性差異產生或撥回遞延税項開支或收益的金額。 [參考：暫時性差異 [member]；遞延税項開支（收入）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Presentation | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

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Element ird_fs:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就税率變動或開徵新税所涉及的遞延税項開支（收入）
en | http://www.xbrl.org/2003/arcrole/concept-label | 涉及税率變動或開徵新税的遞延税項開支或收益的金額。 [參考：遞延税項開支（收入）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 80
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Presentation | ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

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Element ird_fs:DeferredTaxLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 就暫時性差異在未來期間應繳納的所得税。 [參考：暫時性差異 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | o
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 56
ref:URI |
Definition | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilities
Calculation | ird_fs:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs:DeferredTaxLiabilities ird_fs:NoncurrentLiabilities ->Weight: 1.0-> ird_fs:DeferredTaxLiabilities ird_fs:Liabilities ->Weight: 1.0-> ird_fs:DeferredTaxLiabilities
Presentation | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxLiabilities ird_fs:NoncurrentLiabilitiesAbstract -> ird_fs:DeferredTaxLiabilities ird_fs:LiabilitiesAbstract -> ird_fs:DeferredTaxLiabilities

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Element ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併承擔的遞延所得税負債金額。 [參考：遞延税項負債；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的遞延所得税負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的遞延所得税負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

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Element ird_fs:DeferredTaxLiabilityAsset

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項負債（資產）
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初遞延税項負債（資產）
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末遞延税項負債（資產）
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項淨負債（資產）
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項負債或資產的金額。 [參考：遞延税項負債；遞延税項資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:Clause | i
ref:URI |
Definition | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilityAsset ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxLiabilityAsset
Calculation | ird_fs:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs:DeferredTaxAssets ird_fs:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs:DeferredTaxLiabilities
Presentation | ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs:DeferredTaxLiabilityAsset ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxLiabilityAsset ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxLiabilityAsset

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Element ird_fs:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 遞延税項負債的監管遞延帳戶餘額相關的金額。 [參考：遞延税項負債；監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額相關的遞延税項負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | B11
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Calculation | ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability ->Weight: 1.0-> ird_fs:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
Presentation | ird_fs:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract -> ird_fs:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

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Element ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與直接計入權益的項目相關的遞延税項
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素可以輸入正值或負值的可擴展商業報告語言。參考標準元素標籤以釐定正確的符號。括號內的字詞使用負值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 項目相關的遞延税項金額記（已收）直接權益的金額。 [參考：遞延税項開支（收入）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Calculation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ->Weight: 1.0-> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:IncreaseDecreaseInDeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Presentation | ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity ird_fs:ChangesInDeferredTaxLiabilityAssetAbstract -> ird_fs:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

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Element ird_fs:DefinedBenefitObligationAtPresentValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現值的界定利益責任
en | http://www.xbrl.org/2003/arcrole/concept-label | 現值的界定利益責任
en | http://www.xbrl.org/2003/arcrole/concept-label | 在不扣除任何計劃資產的情况下，預期未來支付所需金額的現值，以清償當前和之前期間的僱員服務所產生的責任。 [參考：公平價值的計劃資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:SurplusDeficitInPlanAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitObligationAtPresentValue
Calculation | ird_fs:SurplusDeficitInPlan ->Weight: -1.0-> ird_fs:DefinedBenefitObligationAtPresentValue
Presentation | ird_fs:SurplusDeficitInPlanAbstract -> ird_fs:DefinedBenefitObligationAtPresentValue

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Element ird_fs:DefinedBenefitPlansAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:URI |
Definition | ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember
Presentation | ird_fs:DefinedBenefitPlansAxis -> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DefinedBenefitPlansAxis -> ird_fs:DefinedBenefitPlansMember ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:DefinedBenefitPlansAxis

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Element ird_fs:DefinedBenefitPlansMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表界定供款計劃以外的僱員離職後的利益計劃。界定供款計劃是離職後的利益計劃，而根據計劃公司會向一個獨立的公司（基金）支付固定供款，如果該基金沒有持有足夠的資產以支付所有僱員在本期和前期提供服務相關的僱員利益，公司是沒有法律或推定義務作額外的供款。如果沒有使用其他member，它也代表"界定利益計劃"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:URI |
Definition | ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
Presentation | ird_fs:DefinedBenefitPlansAxis -> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansAxis -> ird_fs:DefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember -> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember -> ird_fs:MultiemployerDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember -> ird_fs:StateDefinedBenefitPlansMember ird_fs:DefinedBenefitPlansMember -> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

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Element ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表除多僱主計劃、政府計劃和在同一控制下的實體之間分擔風險的計劃以外的界定利益計劃。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 除多僱主計劃、政府計劃和在同一控制下的實體之間分擔風險的計劃以外的界定利益計劃 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:URI |
Definition | ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
Presentation | ird_fs:DefinedBenefitPlansMember -> ird_fs:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

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Element ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在共同控制下的實體（如母公司及其附屬公司）之間分擔風險的界定利益計劃。 [參考：界定利益計劃 [member]；所有附屬公司的總數 [member]；母公司 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在共同控制下的實體之間分擔風險的界定利益計劃 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 149
ref:URI |
Definition | ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember ird_fs:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
Presentation | ird_fs:DefinedBenefitPlansMember -> ird_fs:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

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Element ird_fs:DepartureFromRequirementOfHKFRSAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 偏離香港財務報告準則的要求 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DepartureFromRequirementOfHKFRSAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:RestatedMember ird_fs:DepartureFromRequirementOfHKFRSAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:RestatedMember
Presentation | ird_fs:DepartureFromRequirementOfHKFRSAxis -> ird_fs:RestatedMember ird_fs:DepartureFromRequirementOfHKFRSAxis -> ird_fs:RestatedMember

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Element ird_fs:DepositLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的存款負債金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 存款負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousLiabilitiesAbstract -> ird_fs:DepositLiabilities ird_fs:DepositLiabilities -> ird_fs:DepositsFromBanks ird_fs:DepositLiabilities -> ird_fs:DepositsFromCustomersAbstract

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Element ird_fs:DepositsAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的以攤銷成本衡量的存款負債金額。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialLiabilitiesAtAmortisedCost -> ird_fs:DepositsAtAmortisedCost ird_fs:DepositsAtAmortisedCost -> ird_fs:DepositsFromBanksAtAmortisedCost ird_fs:DepositsAtAmortisedCost -> ird_fs:DepositsFromCustomersAtAmortisedCost

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Element ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的在初始確認或隨後指定經損益以公平價值衡量的存款負債金額。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量的存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition -> ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently -> ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently -> ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的經損益以公平價值衡量且符合為交易而持有定義的存款負債金額。 [參考：經損益以公平價值衡量的金融負債，符合為交易而持有的定義]
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合為交易而持有的定義經損益以公平價值衡量的存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading -> ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading -> ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

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Element ird_fs:DepositsFromBanks

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的銀行存款負債金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 銀行存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositLiabilities -> ird_fs:DepositsFromBanks

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Element ird_fs:DepositsFromBanksAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的以攤銷成本衡量的銀行存款負債金額。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的銀行存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtAmortisedCost -> ird_fs:DepositsFromBanksAtAmortisedCost

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Element ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的在初始確認或隨後指定經損益以公平價值衡量的銀行存款負債金額。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量的銀行存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently -> ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的經損益以公平價值衡量且符合為交易而持有定義的銀行存款負債金額。 [參考：經損益以公平價值衡量的金融負債，符合為交易而持有的定義]
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合為交易而持有的定義經損益以公平價值衡量的銀行存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading -> ird_fs:DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

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Element ird_fs:DepositsFromCustomers

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的客戶存款負債餘額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶存款
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶總存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnTermDepositsFromCustomers ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnDemandDepositsFromCustomers ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnCurrentAccountsFromCustomers ird_fs:DepositsFromCustomers ->Weight: 1.0-> ird_fs:BalancesOnOtherDepositsFromCustomers
Presentation | ird_fs:DepositsFromCustomersAbstract -> ird_fs:DepositsFromCustomers

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Element ird_fs:DepositsFromCustomersAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 客戶存款 [abstract]
References |
Presentation | ird_fs:DepositLiabilities -> ird_fs:DepositsFromCustomersAbstract ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnTermDepositsFromCustomers ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnDemandDepositsFromCustomers ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnCurrentAccountsFromCustomers ird_fs:DepositsFromCustomersAbstract -> ird_fs:BalancesOnOtherDepositsFromCustomers ird_fs:DepositsFromCustomersAbstract -> ird_fs:DepositsFromCustomers

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Element ird_fs:DepositsFromCustomersAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的以攤銷成本衡量的客戶存款負債金額。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的客戶存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtAmortisedCost -> ird_fs:DepositsFromCustomersAtAmortisedCost

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Element ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的在初始確認或隨後指定經損益以公平價值衡量的客戶存款負債金額。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定，經損益以公平價值衡量來的客戶存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently -> ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的經損益以公平價值衡量且符合為交易而持有定義的客戶存款負債金額。 [參考：經損益以公平價值衡量的金融負債，符合為交易而持有的定義]
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合為交易而持有的定義經損益以公平價值衡量的客戶存款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading -> ird_fs:DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

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Element ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表的折舊費用，攤銷費用和減值虧損（減值虧損撥回）金額。 [參考：折舊和攤銷費用；減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表的折舊，攤銷及減值虧損（減值虧損撥回）
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表的總折舊，攤銷及減值虧損（減值虧損撥回）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ->Weight: 1.0-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ->Weight: 1.0-> ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract -> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認在損益表中的折舊，攤銷和減值虧損（減值虧損撥回） [abstract]
References |
Presentation | ird_fs:ExpenseByNatureAbstract -> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract -> ird_fs:DepreciationAndAmortisationExpenseAbstract ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract -> ird_fs:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract -> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs:DepreciationAndAmortisationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊和攤銷費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊和攤銷費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 總折舊和攤銷費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊和攤銷費用金額。折舊和攤銷是資產在其可用年限內的分配的可折舊金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 102
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 104
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B13
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense
Calculation | ird_fs:ProfitLossFromOperatingActivities ->Weight: -1.0-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DepreciationAndAmortisationExpense ->Weight: 1.0-> ird_fs:DepreciationExpense ird_fs:DepreciationAndAmortisationExpense ->Weight: 1.0-> ird_fs:AmortisationExpense ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ->Weight: 1.0-> ird_fs:DepreciationAndAmortisationExpense
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:DepreciationAndAmortisationExpense ird_fs:ProfitLossAbstract -> ird_fs:DepreciationAndAmortisationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:DepreciationAndAmortisationExpense

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Element ird_fs:DepreciationAndAmortisationExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊和攤銷費用 [abstract]
References |
Definition | ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpenseAbstract ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense
Presentation | ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract -> ird_fs:DepreciationAndAmortisationExpenseAbstract ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:DepreciationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:AmortisationExpense ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:DepreciationAndAmortisationExpense ird_fs_localised:DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems -> ird_fs:DepreciationAndAmortisationExpenseAbstract

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Element ird_fs:DepreciationBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的折舊金額。 [參考：折舊和攤銷費用；生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 55
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DepreciationBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DepreciationBiologicalAssets

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Element ird_fs:DepreciationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊費用金額。折舊是以其使用年期折舊有形資產金額的系統分配。
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DepreciationAndAmortisationExpenseAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationExpense
Calculation | ird_fs:DepreciationAndAmortisationExpense ->Weight: 1.0-> ird_fs:DepreciationExpense
Presentation | ird_fs:DepreciationAndAmortisationExpenseAbstract -> ird_fs:DepreciationExpense

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Element ird_fs:DepreciationInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業確認的折舊金額。 [參考：折舊和攤銷費用；投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DepreciationInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DepreciationInvestmentProperty

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Element ird_fs:DepreciationMethodBiologicalAssetsAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊方法，生物資產，以成本衡量
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於以成本減去累計折舊和累計減值虧損衡量的生物資產的折舊方法。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DepreciationMethodBiologicalAssetsAtCost

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Element ird_fs:DepreciationMethodInvestmentPropertyCostModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊方法，投資物業，成本模式
en | http://www.xbrl.org/2003/arcrole/concept-label | 採用成本模式衡量的投資物業的折舊方法。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DepreciationMethodInvestmentPropertyCostModel

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Element ird_fs:DepreciationMethodPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的折舊方法
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於物業、工業裝置及設備折舊方法。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationMethodPropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DepreciationMethodPropertyPlantAndEquipment

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Element ird_fs:DepreciationPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的折舊
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的折舊
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的折舊金額。 [參考：折舊和攤銷費用；物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:Clause | vii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DepreciationPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DepreciationPropertyPlantAndEquipment

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Element ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備，包括使用權資產的折舊
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備，包括使用權資產的折舊
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備，包括使用權資產的折舊金額。 [參考：折舊和攤銷費用；物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: -1.0-> ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DepreciationRateBiologicalAssetsAtCost

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於生物資產的折舊率。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊率，生物資產，以成本衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DepreciationRateBiologicalAssetsAtCost

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Element ird_fs:DepreciationRateInvestmentPropertyCostModel

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於投資物業的折舊率。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊率，投資物業，成本模式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DepreciationRateInvestmentPropertyCostModel

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Element ird_fs:DepreciationRatePropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於物業、工業裝置及設備的折舊率。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的折舊率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationRatePropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DepreciationRatePropertyPlantAndEquipment

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Element ird_fs:DepreciationRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產的折舊金額。 [參考：折舊和攤銷費用；使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折舊，使用權資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: -1.0-> ird_fs:DepreciationRightofuseAssets
Presentation | ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DepreciationRightofuseAssets

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Element ird_fs:DerivativeFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的金額，列為衍生工具。 [參考：金融資產；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousAssetsAbstract -> ird_fs:DerivativeFinancialAssets ird_fs:DerivativeFinancialAssets -> ird_fs:DerivativeFinancialAssetsHeldForTrading ird_fs:DerivativeFinancialAssets -> ird_fs:DerivativeFinancialAssetsHeldForHedging

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Element ird_fs:DerivativeFinancialAssetsHeldForHedging

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為對沖而持有的衍生金融資產的金額。 [參考：衍生金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為對沖而持有的衍生金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DerivativeFinancialAssets -> ird_fs:DerivativeFinancialAssetsHeldForHedging

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Element ird_fs:DerivativeFinancialAssetsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的衍生金融資產的金額。 [參考：衍生金融資產；經損益以公平價值衡量的金融資產，分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的衍生金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DerivativeFinancialAssets -> ird_fs:DerivativeFinancialAssetsHeldForTrading

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Element ird_fs:DerivativeFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為衍生工具的金融負債的金額。 [參考：金融資產；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousLiabilitiesAbstract -> ird_fs:DerivativeFinancialLiabilities ird_fs:DerivativeFinancialLiabilities -> ird_fs:DerivativeFinancialLiabilitiesHeldForTrading ird_fs:DerivativeFinancialLiabilities -> ird_fs:DerivativeFinancialLiabilitiesHeldForHedging

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Element ird_fs:DerivativeFinancialLiabilitiesHeldForHedging

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為對沖而持有的衍生金融負債金額。 [參考：衍生金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為對沖而持有的衍生金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DerivativeFinancialLiabilities -> ird_fs:DerivativeFinancialLiabilitiesHeldForHedging

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Element ird_fs:DerivativeFinancialLiabilitiesHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的衍生金融負債的金額。 [參考：衍生金融負債；經損益以公平價值衡量的金融負債，符合為交易而持有的定義]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為交易而持有的衍生金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:DerivativeFinancialLiabilities -> ird_fs:DerivativeFinancialLiabilitiesHeldForTrading

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Element ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融負債的未折現合同現金流量。 [參考：衍生金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融負債的未折現現金流量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossLoanCommitments
Presentation | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems -> ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows -> ird_fs:GrossLoanCommitments

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Element ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生工具計入界定利益計劃資產的公平價值金額。 [參考：公平價值的計劃資產；界定利益計劃 [member]；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生工具，計入計劃資產的公平價值金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets
Calculation | ird_fs:PlanAssetsAtFairValue ->Weight: 1.0-> ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract -> ird_fs:DerivativesAmountContributedToFairValueOfPlanAssets

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Element ird_fs:DerivativesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表香港財務報告準則第9號範圍內具有以下所有三個特徵的金融工具或其他合同：(a)它們的價值隨特定利率、金融工具價格、商品價格、外匯匯率、價格或利率指數、信貸評級或信貸指數或其他變數而變動，如果是非金融變數，則該變數不是合同一方特有的（有時稱為"基礎"）；(b)它們不需要初始淨投資或初始淨投資小於預期對市場因素變化有類似反應的其他類型合同所需的初始淨投資；(c)它們在未來日期結算。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生工具 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE60
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40B
ref:URI |
Definition | ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:LiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OptionContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FuturesContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SwapContractMember ird_fs:DerivativesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember
Presentation | ird_fs:ClassesOfAssetsMember -> ird_fs:DerivativesMember ird_fs:LiabilitiesMember -> ird_fs:DerivativesMember ird_fs:DerivativesMember -> ird_fs:OptionContractMember ird_fs:DerivativesMember -> ird_fs:FuturesContractMember ird_fs:DerivativesMember -> ird_fs:SwapContractMember ird_fs:DerivativesMember -> ird_fs:ForwardContractMember ird_fs:FinancialAssetsAtFairValueMember -> ird_fs:DerivativesMember

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Element ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對實體很重要的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 對實體的財務報表很重要的無形資產的描述。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Presentation | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

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Element ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的描述，支持其可用年限為無限的評估
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的描述，支持其可用年限為無限的評估。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
Presentation | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems -> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

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Element ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明收購方與業務合併中資產收購和負債承擔分開確認的交易採用的會計準則。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明與業務合併中資產收購和負債承擔分開確認的交易採用的會計準則
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出會計政策决定，對資產使用香港財務報告準則第13號第48段例外的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用香港財務報告準則第13號第48段例外的會計政策決策的説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 96
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets

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Element ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體作出會計政策决定，對負債使用香港財務報告準則第13號第48段例外的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用香港財務報告準則第13號第48段例外的會計政策決策的説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 96
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities

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Element ird_fs:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對分類為可供出售的金融資產的描述。 [參考：可供出售金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對分類為可供出售的金融資產的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Note | Expired 2023-01-01
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對生物資產重大的會計政策資訊描述。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對生物資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對利息和與實體借款資金有關聯的其他費用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對借款費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForBorrowingsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對借款的描述。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對借款的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForBorrowingsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對業務合併及商譽的描述。 [參考：所有企業合併的總計 [member]；商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對業務合併及商譽的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對業務合併的描述。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對業務合併的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForCashFlowsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對現金流量的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對現金流量的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForCashFlowsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForCollateralExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對抵押品的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對抵押品的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForCollateralExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對在建工程的描述。 [參考：在建工程]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對在建工程的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對或有負債和或有資產的描述。 [參考：或有負債類別 [member]；或有資產性質的描述]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對或有負債和或有資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對有關客戶獲取成本的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對客戶獲取成本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對客戶忠誠度計劃的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對客戶忠誠度計劃的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對退役，復原和修復準備的描述。 [參考：退役，復原和修復的準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對退役，復原和修復準備的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對保險合同產生的遞延取得成本的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對保險合同產生的遞延取得成本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對遞延税項的描述。 [參考：遞延税項開支（收入）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對遞延税項的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對折舊費用的描述。 [參考：折舊和攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對折舊費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對終止確認的金融工具的描述。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對終止確認的金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對衍生金融工具和對沖的描述。 [參考：金融工具類別 [member]；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對衍生金融工具和對沖的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對衍生金融工具的描述。 [參考：金融工具類別 [member]；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對衍生金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對已終止業務的描述。 [參考：已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對已終止業務的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對折扣和回扣的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對折扣和回扣的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForDividendsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對股息的描述。股息是根據權益投資持有人持有某一類資本的比例，分配利潤給他們。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對股息的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForDividendsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對每股盈餘的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對每股盈餘的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForEmissionRightsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對排放權的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對排放權的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForEmissionRightsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對僱員福利的描述。僱員福利是實體給予的各種形式的報酬，以換取僱員所提供的服務或終止僱員就業。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對僱員福利的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對環境相關費用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對環境相關費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對非經常性項目的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對非經常性項目的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForExpensesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對費用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForExpensesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對勘探和評估費用的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對勘探和評估資產的描述。 [參考：勘探及評估資產 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

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Element ird_fs:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對公平價值衡量的描述。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對公平價值衡量的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對手續費及佣金收入和費用的描述。 [參考：手續費及佣金收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對手續費及佣金收入和費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinanceCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對財務費用的描述。 [參考：財務費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對財務成本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinanceCostsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對財務收入和成本的描述。 [參考：財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對財務收入和成本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對金融資產的描述。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對金融資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對財政擔保的描述。 [參考：擔保 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對財政擔保的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對經損益以公平價值衡量的金融工具的描述。 [參考：以公平價值衡量 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對經損益以公平價值衡量的金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對金融工具的描述。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory -> ird_fs_localised:ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對金融負債的描述。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對金融負債的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對外匯換算的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對外匯換算的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對特許經營費用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對特許經營費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對在實體經營所處的主要經濟環境中的貨幣的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對功能性貨幣的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對商譽的描述。 [參考：商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對商譽的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForGoodwillExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述政府補助的會計政策 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體對政府補助的會計政策，包括在財務報表所採用的呈列方法。 [參考：政府 [member]；政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 20
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants

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Element ird_fs:DescriptionOfAccountingPolicyForHedgingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對對沖的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對對沖的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForHedgingExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對持有至到期投資的描述。 [參考：持有至到期投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對持有至到期投資的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Note | Expired 2023-01-01
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對資產減值的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對資產減值的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對金融資產減值的描述。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對金融資產減值的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對非金融資產減值的描述。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對非金融資產減值的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForIncomeTaxExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對所得税的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對所得税的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForIncomeTaxExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForInsuranceContracts

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對保險合同及相關資產、負債、收入和支出的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對保險合同及相關資產，負債，收入和支出的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInsuranceContracts

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Element ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對無形資產和商譽的描述。 [參考：無形資產和商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對無形資產和商譽的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對商譽以外的無形資產的描述。 [參考：商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對商譽以外的無形資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對因利息而產生的收入和支出的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對利息收入和支出的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociates

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於聯營公司的投資的會計政策描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對聯營公司投資的描述。 [參考：所有聯營公司的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociates

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Element ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對聯營公司和合營公司的投資的描述。 [參考：所有聯營公司的總計 [member]；所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對聯營公司和合營公司的投資的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對投資物業的描述。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對投資物業的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForInvestmentsInJointVentures

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於合營公司投資的會計政策描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對合營公司投資的描述。 [參考：所有合營公司的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInvestmentsInJointVentures

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Element ird_fs:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對除採用權益法入帳外的投資的描述。 [參考：採用權益法入帳的投資；除採用權益法入帳外的投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對採用權益法入帳的投資外的其他投資的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對已發行股本的描述。 [參考：已發行股本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對於已發行股本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForLeasesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對租賃的描述。租賃是一個協議，據此出租人傳讓給承租人，以換取支付或一系列支付在約定期限使用資產的權利。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對租賃的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForLeasesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對貸款和應收帳款的描述。 [參考：貸款和應收帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對貸款和應收帳款的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Note | Expired 2023-01-01
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 衡量存貨的會計政策的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體衡量存貨的會計政策的描述。 [參考：存貨]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories

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Element ird_fs:DescriptionOfAccountingPolicyForMiningAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對礦業資產的描述。 [參考：礦業資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對礦業資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForMiningAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForMiningRightsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對採礦權的描述。 [參考：採礦權 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對採礦權的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForMiningRightsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對分類為持有待售和已終止業務的非流動資產或處置組的重要會計政策資訊的描述。 [參考：已終止業務 [member]；分類為持有待售的非流動資產或處置組]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對分類為持有待售和已終止業務的非流動資產或處置組的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體重大的會計政策信息對分類為持有待售的非流動資產或處置組的描述。 [參考：分類為持有待售的非流動資產或處置組]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對分類為持有待售的非流動資產或處置組的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對抵銷金融工具的重要會計政策資訊的描述。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對抵銷金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對石油和天然氣資產的重要會計政策資訊的描述。 [參考：石油和天然氣資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對石油和天然氣資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對程式設計資產的重要會計政策資訊的描述。 [參考：程式設計資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對程式設計資產的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對物業、工業裝置及設備的重要會計政策資訊的描述。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對物業、工業裝置及設備的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForProvisionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對準備的重要會計政策資訊的描述。 [參考：準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對準備的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForProvisionsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對重新分類的金融工具的重要會計政策資訊的描述。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對重新分類的金融工具的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對確認在損益表的初始確認公平價值和成交價格之間的差別的描述，以反映因素的變化（包括時間），其市場參與者在定價資產或負債時會考慮的因素。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對確認在損益表的初始確認公平價值和成交價格之間的差別的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
Presentation | ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForRecognitionOfRevenue

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認收入的會計政策的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對確認收入的重要會計政策資訊的描述。 [參考：收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRecognitionOfRevenue

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Element ird_fs:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對監管遞延帳戶餘額的重要會計政策資訊的描述。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對監管遞延帳戶的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForReinsuranceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對再保險的重要會計政策資訊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對再保險的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForReinsuranceExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對維修和保養的重要會計政策資訊的描述。 [參考：維修和保養費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對維修和保養的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對回購及逆回購協議的重要會計政策資訊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對回購和反向回購協議的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對研發費用的重要會計政策資訊的描述。 [參考：研究和開發支出]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對研發費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對受限現金及現金等價物的重要會計政策資訊的描述。 [參考：受限制的現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對受限制的現金及現金等價物的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對分部報告的重要會計政策資訊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對分部報告的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對特許服務安排的重要會計政策資訊的描述。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對服務特許權協議的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對交易的重要會計政策資訊的描述，其實體：(a)從供應商收到商品或服務，其商品或服務（包括員工）是以股份為基礎的支付安排；或(b)當另一組實體收到那些商品或服務，有義務以股份為基礎的支付安排來結算與供應商的交易。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對以股份為基礎的支付交易的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForStrippingCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對在採礦活動所產生的廢物清除成本的重要會計政策資訊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對剝除成本的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForStrippingCostsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForSubsidiariesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對附屬公司的重要會計政策資訊的描述。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對附屬公司的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForSubsidiariesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對所得税以外的税項的重要會計政策資訊的描述。 [參考：所得税費用以外的其他税項費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對於所得税以外的税項的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTerminationBenefits

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對離職福利的重要會計政策資訊的描述。 [參考：離職福利費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對離職福利的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTerminationBenefits

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Element ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對貿易及其他應付款的重要會計政策資訊的描述。 [參考：貿易及其他應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對貿易及其他應付款的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對貿易及其他應收款的重要會計政策資訊的描述。 [參考：貿易及其他應收款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對貿易及其他應收帳款的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對交易收入和費用的重要會計政策資訊的描述。 [參考：交易收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對交易收入和費用的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對與非控制性權益交易的重要會計政策資訊的描述。 [參考：非控制性權益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對與非控制性權益交易的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對與關聯方交易的重要會計政策資訊的描述。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對與關聯方交易的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForTreasurySharesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對庫存股的重要會計政策資訊的描述。 [參考：庫存股]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對庫存股的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForTreasurySharesExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyForWarrantsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對權證的重要會計政策資訊的描述。權證是賦予持有者購買普通股權利的金融工具。
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對權證的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyForWarrantsExplanatory

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Element ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體會計政策對決定現金及現金等價物部分的描述。 [參考：現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策對決定現金及現金等價物部分的描述 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 46
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

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Element ird_fs:DescriptionOfAcquiree

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 被收購方的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購方在業務合併中取得被併購方的控制權，該（等）被收購方的描述。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAcquiree
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfAcquiree

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Element ird_fs:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以非現金收購而是以承擔直接相關負債或租賃方式獲取資產的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過承擔直接相關負債或租賃方式獲取資產的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

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Element ird_fs:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過發行股份的方式收購實體的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 以非現金收購而是以通過權益發行的方式收購實體的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

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Element ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 任何描述從多僱主或政府界定利益計劃的實體的赤字或盈餘的分配約定。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 多個僱主或政府計劃的赤字或盈餘分配約定的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

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Element ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對多僱主或政府界定利益計劃結束時任何商定的赤字或盈餘分配的描述。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 多個僱主或政府計劃在計劃結束時商定的赤字或盈餘分配説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

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Element ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明對資產、負債、權益或對價項目的初步核算不完整
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明對資產、負債、權益或對價項目的初步核算不完整。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

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Element ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自身的轉讓金融工具的公平價值，包括在界定利益計劃資產的公平價值。 [參考：公平價值的計劃資產；金融工具類別 [member]；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自身的金融工具列入計劃資產的公平價值中
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 143
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

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Element ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他資產的公平價值使用包含在界定利益計劃資產的公平價值的實體。 [參考：公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體使用的其他資產包括在計劃資產的公平價值中
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 143
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

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Element ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業的公平價值所佔的包含在界定利益計劃資產的公平價值的實體。 [參考：公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體佔用的物業包括在計劃資產的公平價值中
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 143
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

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Element ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對實體未單獨描述的界定利益計劃治理責任的描述，例如，受託人或計劃董事會成員的職責。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述任何其他實體對計劃治理的責任
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
Presentation | ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

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Element ird_fs:DescriptionOfAnyRetirementBenefitPlanTerminationTerms

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休福利計劃的終止條款的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 任何退休福利計劃終止條款的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfAnyRetirementBenefitPlanTerminationTerms

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Element ird_fs:DescriptionOfApproachUsedToDetermineDiscountRates

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述採用香港財務報告準則第17號時來確定折現率的方式。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於確定折現率方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineDiscountRates

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Element ird_fs:DescriptionOfApproachUsedToDetermineInvestmentComponents

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述採用香港財務報告準則第17號時來確定投資部分的方式。投資部分是保險合同上實體（即使沒有發生保險事故）需要償還給投保人的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於確定投資部分方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | c
ref:Clause | iv
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineInvestmentComponents

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Element ird_fs:DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該方法的描述用於確定非財務風險調整的風險，包括非金融風險的調整的變化是否被分解為保險服務元件和保險金融部件或全部保險服務結果。 [參考：非財務風險的風險調整 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於確定非財務風險的風險調整方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

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Element ird_fs:DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就不具有直接參與特點的保險合同，描述用來區分未來現金流估計的改變的方法，該變化是源自行使決定權而產生的。不具有直接參與特點的保險合同是不符合具有直接參與特點的保險合同。 [參考：有直接參與特點合同的基礎項目構成説明]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用來區分的未來現金流量估計從其他的變化，合同決定權的行使不產生直接參與功能的變化方法描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

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Element ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有對價安排和補償性資產的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有對價安排和補償性資產的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

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Element ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由界定利益計劃或實體，包括使用年金和其他技術，如長壽互換使用資產負債，説明管理風險匹配策略。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃或實體用於管理風險的資產負債匹配策略的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 146
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

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Element ird_fs:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因功能性貨幣的一般購買力變化而重述財務報表是基於原始成本方法或高度通貨膨脹報告中當期成本方法的説明。 [參考：成本方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因功能性貨幣的一般購買力的變化而重述財務報表的基礎説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

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Element ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定或有對價安排和補償性資產金額的基準説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定或有對價安排和補償性資產金額的基準説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

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Element ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 决定金融資產符合初始應用香港財務報告準則第17號之日重新指定金融資產的基準描述。僅當持有的金融資產並非與香港財務報告準則第17號範圍內的合同無關時，該金融資產才符合資格。
en | http://www.xbrl.org/2003/arcrole/concept-label | 决定金融資產符合初始應用香港財務報告準則第17號之日重新指定金融資產的基準描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17

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Element ird_fs:DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部之間交易的會計基礎
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對實體應報導分部之間交易的會計基礎。 [參考：應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

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Element ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定金融工具的信貸風險自初始確認後是否顯著增加的輸入、假設和估計技術基準的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定金融工具的信貸風險自初始確認後是否顯著增加的輸入、假設和估計技術基準的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

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Element ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定金融資產是否信用減損金融資產的輸入、假設和估計技術基準的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定金融資產是否信用減損金融資產的輸入、假設和估計技術基準的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Presentation | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

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Element ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用來衡量12個月和存續期間預期信貸損失的輸入、假設和估計技術基準的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用來衡量12個月和存續期間預期信貸損失的輸入、假設和估計技術基準的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

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Element ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述編制聯營公司財務資訊摘要的基準。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述編制聯營公司財務資訊摘要的基準
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B15
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

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Element ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述編制合營公司財務資訊摘要的基準。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述編制合營公司財務資訊摘要的基準
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B15
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

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Element ird_fs:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對退休福利計劃中可用於福利的資產估值基準的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 可用於福利的資產估值基準説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

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Element ird_fs:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額的確認和終止確認的基準，以及如何進行初始和後續衡量的描述，包括如何評估監管遞延帳戶餘額的可追回性和如何分配減值虧損。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶餘額的確認和終止確認的基準，以及如何進行初始和後續衡量的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 32
ref:URI |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

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Element ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定現金產生單位（單位組）的可收回金額的基準的描述（即使用價值或公平價值減去處置成本）。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定單位的可收回金額的基準的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

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Element ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來確定在多僱主或政府的計劃，可能會影響到未來的貢獻量的盈餘或赤字基準的描述。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 來確定多僱主或政府計劃的盈餘或赤字基準的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

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Element ird_fs:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithHKFRS7AndHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於編制不符合香港財務報告準則第7號和香港財務報告準則第9號的比較資訊的基準的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於編制不符合香港財務報告準則第7號和香港財務報告準則第9號的比較資訊的基準的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | E2
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithHKFRS7AndHKFRS9

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Element ird_fs:DescriptionOfBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的描述。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 41
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBiologicalAssets
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:DescriptionOfBiologicalAssets

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Element ird_fs:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前以成本衡量的生物資產的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前以成本減去累計折舊和減值虧損衡量而於本期變得能可靠地以公平價值衡量的生物資產的描述。 [參考：以公平價值衡量 [member]；以成本衡量 [member]；生物資產；減值虧損]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 56
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

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Element ird_fs:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的公平價值資訊不可靠的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的公平價值資訊不可靠及實體以成本減去累計折舊和累計減值虧損對其進行衡量的描述。 [參考：生物資產；減值虧損]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

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Element ird_fs:DescriptionOfCashgeneratingUnit

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的描述（例如，是否它是一個產品線，工業裝置，業務，一個地理區域或香港財務報告準則第8號所定義的應報告分部）。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCashgeneratingUnit
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfCashgeneratingUnit

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Element ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對資產公平價值衡量的估值方法變化的描述（例如：從市場方法改為收入方法或使用額外的估值方法）。 [參考：收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的估值方法變更説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對實體自有權益工具公平價值衡量的估值方法變化的描述（例如：從市場方法改為收入方法或使用額外的估值方法）。 [參考：實體自有權益工具類別 [member]；收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的估值方法變更説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對負債公平價值衡量的估值方法變化的描述（例如：從市場方法改為收入方法或使用額外的估值方法）。 [參考：收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的估值方法變更説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量公平價值減處置成本的估值方法變動的描述。 [參考：衡量公平價值估值方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量公平價值減處置成本的估值方法變動的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | iiB
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

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Element ird_fs:DescriptionOfChangeOfInvestmentEntityStatus

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資實體地位變動的描述。 [參考：投資實體的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述投資實體地位的變動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9B
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfChangeOfInvestmentEntityStatus

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Element ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理資本的目標，政策和流程的變更及實體管理什麽資本的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理資本的目標，政策和流程的變更，及實體管理什麽資本的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital
Presentation | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

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Element ird_fs:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應用減值要求時估計技術或重大假設的變化以及這些變化的原因。
en | http://www.xbrl.org/2003/arcrole/concept-label | 應用減值要求時估計技術或重大假設的變化以及這些變化的原因的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

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Element ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述由香港財務報告準則第17號範圍內的合同產生的風險的任何變動和其產生方式。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述由香港財務報告準則第17號範圍內的合同產生的風險的變動和其產生方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise

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Element ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於顯著精算假設敏感度分析中使用的方法和假設的變化的描述。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於精算假設敏感度分析中使用在方法和假設的變化的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Element ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號 範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述任何改變方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述改變方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

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Element ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述任何改變用於衡量由香港財務報告準則第17號範圍內合同產生的風險的方法。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述改變用於衡量由香港財務報告準則第17號範圍內合同產生的風險的方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程的任何變動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述改變管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售持有待售的非流動資產或處置組的計劃變更描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 導致决定改變出售非流動資產或處置組的計劃的事實和情况的描述。 [參考：分類為持有待售的非流動資產或處置組；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 42
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

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Element ird_fs:DescriptionOfChangesInServiceConcessionArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在服務特許權協定的變化的描述。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 服務特許權安排的變動説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInServiceConcessionArrangement
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:DescriptionOfChangesInServiceConcessionArrangement

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Element ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於單獨評估作出減值的金融資產獲得的抵押品和其他強化信貸條件的性質的描述。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就單獨評估作出減值的金融資產，持有的抵押物和其他強化信貸條件的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG29
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
Presentation | ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired -> ird_fs:DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

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Element ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於最能代表最大承擔金額，作為擔保的抵押品和其他信貸增級和財務影響的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於最能代表最大信貸風險金額，作為擔保的抵押品和其他信貸增級和財務影響的説明（例如，在某程度上的量化，其抵押品及其他信貸增級能減輕信貸風險）。 [參考：信貸風險 [member]；最大信貸風險]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements
Presentation | ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

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Element ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於最能代表最大信貸風險金額，作為擔保的抵押品和其他信貸增級的説明。這包括所持有抵押品的性質和品質描述，解釋任何抵押品和其他信貸增級的重大品質改變，及有關因抵押品，實體沒有確認損失撥備的金融工具資料。 [參考：信貸風險 [member]；最大信貸風險]
en | http://www.xbrl.org/2003/arcrole/concept-label | 作為擔保的抵押品和其他信貸增級的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35K
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
Presentation | ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

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Element ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於最能代表最大信貸風險的金額，作為擔保的抵押品和其他信貸增級和財務影響的説明（例如，在某程度上的量化，其抵押品及其他信貸增級能減輕信貸風險），其金融工具並沒有應用香港財務報告準則第9號的減值要求。 [參考：信貸風險 [member]；最大信貸風險]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述作為擔保持有的抵押品和其他信用增級及其對最能代表最大風險的金額的財務影響，香港財務報告準則第9號減值要求不適用的金融工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
Presentation | ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied

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Element ird_fs:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在抵押品所有者不違約的情況下，實體使用允許出售或再質押的抵押品相關的條款和條件描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 在抵押品所有者不違約的情況下，實體使用允許出售或再質押的抵押品相關的條款和條件描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

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Element ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體與其在結構性實體中的權益相關的資產和負債的帳面金額與實體遭受來自結構性實體權益的最大虧損之間的比較的描述。 [參考：帳面金額 [member]；所有未綜合的結構性實體 [member]；遭受來自結構性實體的最大虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體與其在結構性實體中的權益相關的資產和負債的帳面金額與實體遭受來自結構性實體權益的最大虧損之間的比較的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

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Element ird_fs:DescriptionOfComplianceWithHKFRSsIfAppliedForInterimFinancialReport

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 中期財務報告應用時符合香港財務報告準則的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合應用在實體中期財務報告的香港財務報告準則的説明。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfComplianceWithHKFRSsIfAppliedForInterimFinancialReport

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Element ird_fs:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有直接參與特點合同基礎項目構成説明。與直接參與功能的保險合同是指在開始時：(a)合同條款規定保單持有人參與在明確基礎項目的組合的一部分；(b)該實體預期向保單持有人支付相當於基礎項目的公平價值回報的大部分的金額；和(c)實體預計支付給保單持有人的金額的大部分變動將隨著標的項目公平價值的變動而變動。基礎項目是決定應付給保單持有人的某些金額的項目。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有直接參與特點合同的基礎項目構成説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 111
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

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Element ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體的結論是交易價格不是公平價值的最好證據，包括支持公平價值的證據描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何交易價格不是公平價值的最好證據
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue
Presentation | ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

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Element ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對參與界定利益計劃的實體收取界定利益淨成本的合同協議或規定政策的描述，或沒有此類政策的事實，該計劃在同一控制下的不同實體之間分擔風險。 [參考：在共同控制下的實體之間分擔風險的界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 收取界定利益淨成本的合同協議或規定政策的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 149
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

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Element ird_fs:DescriptionOfConversionOfDebtToEquity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 債務轉換為權益的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 債務的非現金轉換為股份的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfConversionOfDebtToEquity

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Element ird_fs:DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體按照香港財務報告準則第17號第53及69段符合使用保費分配法條件的描述。按照香港財務報告準則第17號第53至69段，保費分配法為簡化就一組保險合同所剩餘負債的量度方法。
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合使用保費分配法條件的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 97
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

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Element ird_fs:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於區分投資物業與業主自用物業以及在日常業務過程中持有待售的物業的準則的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 當難以將物業分類為投資物業時，用於業主自用物業以及在日常業務過程中持有待售的物業中區分投資物業的準則的描述。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對收費監管機活動的披露的交叉引用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對收費監管機活動的披露的交叉引用的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明提交的財務報表外交叉參考信貸風險披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表外交叉參考信貸風險披露説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35C
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表外部披露的對沖會計披露交叉引用的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表外列報的對沖會計披露的交叉引用説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 21B
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutLeases

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 交互索引租賃披露的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 交互索引租賃披露的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 52
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutLeases

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於金融工具風險性質和程度的披露的交叉引用説明。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於金融工具風險性質和程度的披露的交叉引用説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B6
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在另一個集團實體的財務報表中，對在同一控制下的實體之間分擔風險的界定利益計劃披露的交叉引用的描述。 [參考：在共同控制下的實體之間分擔風險的界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在另一集團實體的財務報表中，對在同一控制下的實體之間分擔風險的計劃的交叉引用的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 150
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

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Element ird_fs:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 中期財務報表外的披露相互參照的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 中期財務報表外的披露相互參照的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

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Element ird_fs:DescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他買入依賴自然能源生產電力的合約的相互參照説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他買入依賴自然能源生產電力的合約的相互參照説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30C
ref:URI |
Presentation | ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricity

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Element ird_fs:DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其中顯示實體的補充資料的貨幣描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其中顯示附加資訊的貨幣説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

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Element ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果用於識別現金產生單位的資產合計自上次估計現金產生單位的可收回金額（如有）後發生變動，描述當前和以前的現金產生單位的資產合計方式。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述當前和以前的資產合計方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets

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Element ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述當前向附屬公司提供支援的承諾或意向。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述當前向附屬公司提供支援的承諾或意向
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19D
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

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Element ird_fs:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在違約情况下允許貸款人在應付貸款的本金，利息，償債基金或贖回期限內要求加速還款約細節描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在違約情況下允許貸款人在應付貸款的本金，利息，償債基金或贖回期限內要求加速還款的細節
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

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Element ird_fs:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付貸款本金、利息、償債基金或贖回條款期間違約詳情的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付貸款本金、利息、償債基金或贖回條款期間違約詳情的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

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Element ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述結構性實體在為其活動進行融資時遇到的困難。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述結構性實體在為其活動進行融資時遇到的困難
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
Presentation | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

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Element ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 採用於現金流量預測的折現率
en | http://www.xbrl.org/2003/arcrole/concept-label | 採用於現金產生單位（單位組）現金流量預測的折現率。 [參考：所有現金產生單位的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | v
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections

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Element ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於當前估計使用價值的折現率
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於當前估計預期從資產或現金產生單位產生的未來現金流量的現值的折現率。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

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Element ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於先前估計使用價值的折現率
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於先前估計預期從資產或現金產生單位產生的未來現金流量的現值的折現率。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

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Element ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 改變實體的業務模式以管理金融資產對財務報表的影響的説明。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 改變業務模式以管理金融資產對財務報表的影響説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

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Element ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管框架對界定利益計劃的影響的描述，例如如資產上限。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對計劃的監管框架的作用説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan
Presentation | ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan

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Element ird_fs:DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在重新分類日，重新分類金融資產的實際利率，該資產從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類日所確定的實際利率，該資產從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12C
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

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Element ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 自或有對價安排和補償性資產的估計未折現結果範圍的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 自或有對價安排和補償性資產的估計未折現結果範圍的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

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Element ird_fs:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述導致確認購買日後業務合併中獲得的遞延所得税利益的事件或情況變化
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述導致確認在業務合併中獲得但直到收購日期之後才確認的遞延所得税利益的事件或情況變化。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | k
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

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Element ird_fs:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明物業、工業裝置及設備的業權限制的存在。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的業權限制存在的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 74
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

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Element ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就以公平價值衡量並發行不可分割的第三方信貸強化條件的負債，對其第三方信貸強化條件的存在的描述。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 第三方信貸強化條件的存在説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
Definition | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement
Presentation | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems -> ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement

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Element ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用新標準或詮釋的預期影響 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已知的或合理可預測的資訊，有關評估應用已頒布但尚未生效的新香港財務報告準則的可能影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

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Element ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用新標準或詮釋的預期影響 [abstract]
References |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

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Element ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用新標準或詮釋的預期影響 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TitleOfNewHKFRS ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:TitleOfNewHKFRS ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DateByWhichApplicationOfNewHKFRSIsRequired ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DateAsAtWhichEntityPlansToApplyNewHKFRSInitially ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

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Element ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用新標準或詮釋的預期影響 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露相關初始應用新標準或詮釋的預期影響的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:NewHKFRSsAxis
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable -> ird_fs:NewHKFRSsAxis

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Element ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明確認在業務合併中或有負債的預期資金流出時間。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期資金流出時間的説明，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計流出時間的描述，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 與其他準備相關的經濟利益預計流出時間的描述。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 85
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions

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Element ird_fs:DescriptionOfExpectedVolatilityShareOptionsGranted

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於計算所授出購股權公平價值的股價預期波幅。預期波動率是衡量一段時間內價格預期波動的量度。期權定價模型中使用的波動性度量是一段時間內股份連續複合回報率的年化標準差。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期波動，授予的購股權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfExpectedVolatilityShareOptionsGranted

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Element ird_fs:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未在財務狀况表中確認遞延税項資產的可抵扣暫時性差異、未使用税務虧損和未使用税收抵免的到期日（如有的話）的説明。 [參考：暫時性差異 [member]；未使用的税收抵免 [member]；未使用的税務虧損 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可抵扣暫時性差異、未使用税務虧損和未使用税收抵免的到期日的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

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Element ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 自或有對價安排和補償性資產的未折現結果範圍無法估計的事實及原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 自或有對價安排和補償性資產的未折現結果範圍無法估計的事實及原因。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

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Element ird_fs:DescriptionOfExposureToRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具產生的風險的描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExposureToRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:DescriptionOfExposureToRisk

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Element ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述面臨在香港財務報告準則第17號範圍內的合同產生的風險和其產生方式。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述面臨在香港財務報告準則第17號範圍內的合同產生的風險和其產生方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise

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Element ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據多個僱主或國家界定利益計劃的條款和條件，對實體對其他實體義務的責任程度的描述。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體責任義務對多僱主或狀態計劃的其他實體的義務範圍的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

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Element ird_fs:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業公平價值基於獨立估值師估值的程度的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業（於財務報表中披露或衡量）公平價值基於獨立估值師估值的程度的描述，該獨立估值師持有公認的相關專業資格，並且對被估價的投資物業的地點和類別有近期的經驗。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

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Element ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInHKFRS1D8Ab

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋如果實體申請豁免香港財務報告準則第1號第D8A(b)段的油氣資產，則對根據先前公認會計準則確定的帳面金額進行分配的事實和依據進行説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果實體使用香港財務報告準則第1號D8A(b)段中的豁免，則根據先前公認會計原則確定的帳面價值分配的事實和基準的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31A
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInHKFRS1D8Ab

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Element ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInHKFRS1D8B

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋如果實體申請豁免香港財務報告準則第1號第D8B段的受利率管制業務，則對根據先前的通用會計準則確定帳面金額的事實和依據進行説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果實體使用香港財務報告準則第1號第D8B段中的豁免，則根據先前的公認會計原則確定帳面價值的事實和基準的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31B
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInHKFRS1D8B

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Element ird_fs:DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfHKFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述為何實體在報告期末因暴露於在香港財務報告準則第17號範圍內的合同產生的風險並不代表此期間內的風險之事實和原因。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述為何實體在報告期末因暴露於在香港財務報告準則第17號範圍內的合同產生的風險並不代表此期間內的風險之事實和原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 123
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfHKFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

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Element ird_fs:DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 敏感度分析是不具代表性的固有風險的事實和理由的説明（例如，因為年底的風險暴露並不能年內暴露的風險）。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為什麽敏感度分析是不具代表性的事實和理由
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

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Element ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第7號第23C段豁免適用的對沖關係的數量不代表正常數量的事實和原因的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明適用香港財務報告準則第7號第23C段豁免的對沖關係的數量不代表正常數量的事實和原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24D
ref:URI |
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes

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Element ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何無法量化遭受來自結構性實體權益的最大虧損的事實和原因的描述。 [參考：遭受來自結構性實體的最大虧損；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何無法量化遭受來自結構性實體權益的最大虧損的事實和原因的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

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Element ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於估計未來期間會計估計變更的影響金額不切實可行，所以未披露其金額的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計會計估計的變化金額是不可行的事實説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 40
ref:URI |
Definition | ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Presentation | ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

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Element ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對資產公平價值衡量有重大影響。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對資產公平價值衡量有重大影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

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Element ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對實體自有權益工具公平價值衡量有重大影響。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對實體自有權益工具公平價值衡量有重大影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對負債公平價值衡量有重大影響。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化將對負債公平價值衡量有重大影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

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Element ird_fs:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果在從比例合併法轉變為權益法時，合計所有先前按比例合併的資產和負債導致淨資產為負值，實體對負淨資產不承擔法律或推定義務的事實描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對負淨資產不承擔法律或推定義務的事實描述，從比例合併法轉變為權益法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C4
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

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Element ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非金融資產的使用將使資產或資產和負債組（例如，企業）的價值最大化，這一使用的描述與其當前的用途不同。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非金融資產的最高和最佳用途與當前用途不同的事實説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

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Element ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始應用新香港財務報告準則未知的影響或無法合理估計的影響的事實説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始應用新的香港財務報告準則帶來不知道或合理可預測影響的事實説明。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

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Element ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 多僱主或政府計劃是界定利益計劃的事實説明。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 多僱主或政府計劃為界定利益計劃的事實説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

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Element ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 構成商譽確認因素的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 因素構成認可商譽的定性描述，如收購方和被收購方的合併營運協同效應，無形資產不符合單獨認可或其他因素。 [參考：商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised

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Element ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定為對沖工具的金融工具的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定為對沖工具的金融工具的説明。對沖工具被指定衍生工具或（在只外幣匯率變動的風險對沖）指定的非衍生金融資產或非衍生金融負債，其公平價值或現金流量預計將抵銷公平價值變動或指定的被對沖項目的現金流量。 [參考：衍生工具 [member]；衍生金融資產；衍生金融負債；金融工具類別 [member]；金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Presentation | ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

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Element ird_fs:DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述金融工具，其帳面價值及對於不需要披露公平價值的金融工具，公平價值不能可靠衡量的原因説明。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述金融工具，其帳面價值及公平價值不能可靠衡量的原因説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

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Element ird_fs:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與農業活動相關的財務風險管理的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 與農業活動相關的財務風險管理的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

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Element ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述先前曾使用對沖會計但不再預期發生的預測交易。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在過往期間曾使用對沖會計但不再預期發生的預測交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23F
ref:URI |
Presentation | ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

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Element ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量定價模型的校準，回測和其他測試程式的頻率和方法説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 測試資產定價模型的程序的頻率和方法的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

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Element ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量定價模型的校準、回測和其他測試程序的頻率和方法的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 測試實體自有權益工具定價模型的程序的頻率和方法的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量定價模型的校準，回測和其他測試程式的頻率和方法説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 測試負債定價模型的程序的頻率和方法的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

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Element ird_fs:DescriptionOfFullyAmortisedIntangibleAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 完全攤銷無形資產的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 完全攤銷仍在使用的無形資產的描述。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DescriptionOfFullyAmortisedIntangibleAssets

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Element ird_fs:DescriptionOfFunctionalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 功能貨幣的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 在該實體經營所處的主要經濟環境中的貨幣的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfFunctionalCurrency

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Element ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 影響未來界定利益計劃的供款安排和資助政策的資金説明。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會影響今後的供款資金安排和資助政策説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 147
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

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Element ird_fs:DescriptionOfFundingPolicy

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 將資產轉移到與僱主實體分開的實體（基金），以履行未來支付退休福利的義務的政策説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資助政策説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:DescriptionOfFundingPolicy

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Element ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定資產估價方法和程序的團隊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定資產估價方法和程序的團隊的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

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Element ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定實體自有權益工具估價方法和程序的團隊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定實體自有權益工具估價方法和程序的團隊的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定負債估價方法和程序的團隊的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定負債估價方法和程序的團隊的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

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Element ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於推斷現金流量預測的增長率
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於推斷現金產生單位（單位組）最近預算/預測涵蓋期間之外的現金流量預測的增長率。 [參考：所有現金產生單位的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

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Element ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對風險進行對沖的對沖工具的描述以及它們的使用方式。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對風險進行對沖的對沖工具的描述以及它們的使用方式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22B
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed
Presentation | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

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Element ird_fs:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體以外的交易方違約率的歷史資訊描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關交易方違約率的歷史資訊説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG23
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates
Presentation | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets -> ird_fs:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

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Element ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購方如何獲取控制被收購方的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述收購方如何獲得權利以管理被購買方的財務和營運政策，從而從活動中獲取利益。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree

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Element ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對資產公平價值衡量的影響的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對資產公平價值衡量的影響的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

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Element ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對實體自有權益工具公平價值衡量的影響的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對實體自有權益工具公平價值衡量的影響的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對負債公平價值衡量的影響的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為反映合理可能的替代假設而引致一個或多個不可觀測輸入的變化，説明如何計算有關變化對負債公平價值衡量的影響的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

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Element ird_fs:DescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerous

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何釐定依賴自然能源生產電力的合約可能會虧損的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何釐定依賴自然能源生產電力的合約可能會虧損的描述，包括實體在進行此評估時所使用的假設。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerous

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Element ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述如何確定有關規定的福利計劃，即這些好處是否會在退款，在未來供款金額或兩者的組合的形式提供最大的經濟利益實體。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何確定最大的經濟效益
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 141
ref:Subparagraph | c
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

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Element ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於實體如何確定用於資產公平價值衡量的第三方信息（例如經紀人報價或定價服務）是根據香港財務報告準則第13號制定的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets

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Element ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於實體如何確定用於實體自有權益工具公平價值衡量的第三方信息（例如經紀人報價或定價服務）是根據香港財務報告準則第13號制定的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於實體如何確定用於負債公平價值衡量的第三方信息（例如經紀人報價或定價服務）是根據香港財務報告準則第13號制定的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何確定公平價值衡量中使用的第三方信息是根據香港財務報告準則第13號制定的，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities

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Element ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體如何確定資助了那些結構性實體。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體如何確定資助了那些結構性實體
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

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Element ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體如何决定由香港財務報告準則第17號範圍內合同產生的風險集中。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體如何决定由香港財務報告準則第17號範圍內合同產生的風險集中
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何釐定被對沖項目和對沖工具之間的經濟關係以評估對沖有效性的描述。對沖有效性是指對沖工具的公平價值或現金流量變動能夠完全抵消被對沖項目公平價值或現金流所產生的變動程度。 [參考：對沖工具 [member]；被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何釐定被對沖項目和對沖工具之間的經濟關係以評估對沖有效性的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22B
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
Presentation | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

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Element ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何建立對沖比率及對沖無效的來源。對沖比率是以它們相對比重下，對沖工具的數量和對沖項目的數量之間的關係。 [參考：對沖無效收益（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何建立對沖比率及對沖無效的來源
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22B
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
Presentation | ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

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Element ird_fs:DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何管理由在香港財務報告準則第17號 範圍內合同產生的流動性風險。 [參考：流動性風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體如何管理由在香港財務報告準則第17號範圍內合同產生的流動性風險
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何利用對沖會計並經常重設指定的對沖關係反映其風險管理策略的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關實體如何利用對沖會計並經常重設指定的對沖關係反映其風險管理策略的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23C
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

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Element ird_fs:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如何確定預期信貸損失納入前瞻性資訊説明，包括使用的宏觀經濟資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 如何確定預期信貸損失納入前瞻性資訊説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

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Element ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險和不確定性如何影響監管遞延帳戶餘額的未來追回或撥回的描述。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 風險和不確定性如何影響監管遞延帳戶餘額的未來追回或撥回的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

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Element ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明未有確認為開支的交易發行成本如何在業務合併中與資產收購和負債承擔分開確認的交易。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明未有確認為開支的交易發行成本如何在業務合併中與資產收購和負債承擔分開確認的交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | m
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfHowManagementDeterminesConcentrations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層如何確定金融工具產生的風險集中度。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層如何確定集中度
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ConcentrationsOfRisk ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowManagementDeterminesConcentrations
Presentation | ird_fs:ConcentrationsOfRisk -> ird_fs:DescriptionOfHowManagementDeterminesConcentrations

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Element ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在衡量資產公平價值時如何考慮第三方信息，如經紀人報價、定價服務、資產淨值和相關市場數據的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在衡量公平價值時如何考慮第三方信息，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

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Element ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在衡量實體自有權益工具公平價值時如何考慮第三方信息，如經紀人報價、定價服務、實體自有權益工具淨值和相關市場數據的説明。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在衡量公平價值時如何考慮第三方信息，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在衡量負債公平價值時如何考慮第三方信息，如經紀人報價、定價服務、負債淨值和相關市場數據的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在衡量公平價值時如何考慮第三方信息，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

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Element ird_fs:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與獨立財務報表有關的財務報表的識別。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與獨立財務報表相關的財務報表的識別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

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Element ird_fs:DescriptionOfIdentityOfRateRegulators

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管機構的身份的描述。收費監管機構是受法律或法規授權的授權機構，可以製定約束實體的收費或收費範圍。收費監管機構可以是第三方機構或實體的關聯，包括實體自己的理事會，如果法律或法規要求該機構根據客戶利益並確保該實體的整體財務生存能力來設定收費。
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管機構的身份的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIdentityOfRateRegulators
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfIdentityOfRateRegulators

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Element ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管對當期税項和遞延税項的影響的描述。收費監管是可向客戶制定收取的商品或服務價格的框架，該框架受收費監管機構的監督和/或批准。
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管對當期税項和遞延税項的影響的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 34
ref:URI |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax -> ird_fs:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax -> ird_fs:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation

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Element ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 多僱主或政府的計劃，可能會影響到未來的貢獻量的盈餘或赤字的可用資訊的描述。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 多僱主或政府計劃的盈餘或赤字的資訊説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

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Element ird_fs:DescriptionOfInformationWhereFairValueDisclosuresNotRequired

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因工具的公平價值不能可靠衡量而未披露公平價值資訊的事實描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 因工具的公平價值不能可靠衡量而未披露公平價值資訊的事實描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:DescriptionOfInformationWhereFairValueDisclosuresNotRequired

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Element ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用的標準或詮釋 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用香港財務報告準則。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract

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Element ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對授予的股份期權的期權定價模型的輸入的描述。 [參考：期權定價模型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 期權定價模型的輸入描述，授予的股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:InformationAboutHowFairValueWasMeasuredShareOptionsGranted -> ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:WeightedAverageSharePriceShareOptionsGranted2019 ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExercisePriceShareOptionsGranted2019 ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfExpectedVolatilityShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfOptionLifeShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExpectedDividendShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExpectedDividendAsPercentageShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfRiskFreeInterestRateShareOptionsGranted ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

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Element ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在資產的公平價值衡量中所用的輸入的説明。輸入是市場參與者在為資產定價時將使用的假設，包括關於風險的假設，例如用於衡量公平價值的特定估值方法（如定價模型）中的固有風險和估值輸入技術中的固有風險。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的輸入值説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實體自有權益工具的公平價值衡量中所用的輸入的説明。輸入是假設定價的實體自有權益工具時，市場參與者會使用，包括對風險的假設，如風險中用於衡量公平價值（如定價模型）特定估值方法固有的，在輸入估價所固有的風險技術。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的投入説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在負債的公平價值衡量中所用的輸入的説明。輸入是假設定價的負債時，市場參與者會使用，包括對風險的假設，如風險中用於衡量公平價值（如定價模型）特定估值方法固有的，在輸入估價所固有的風險技術。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量中使用的投入説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體當前向結構性實體提供財務或其他支援的意向，包括協助結構性實體獲得財務支援的意向。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述向結構性實體提供支援的意向
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity

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Element ird_fs:DescriptionOfInternalCreditRatingsProcess

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體內部信貸評級過程的描述。 [參考：所有內部信貸評級的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級流程説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG25
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | IG25
ref:Subparagraph | a
Definition | ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalCreditRatingsProcess
Presentation | ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfInternalCreditRatingsProcess

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Element ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體內部報告程序的描述（例如，定價、風險管理或審計委員會是否討論和評估公平價值衡量）對於決定實體資產公平價值衡量估值政策和程序的團隊所使用的程序。
en | http://www.xbrl.org/2003/arcrole/concept-label | 討論和評估資產的公平價值衡量的內部報告程序的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

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Element ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體內部報告程序的描述（例如，定價、風險管理或審計委員會是否討論和評估公平價值衡量）對於決定實體自有權益工具公平價值衡量估值政策和程序的團隊所使用的程序。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 討論和評估實體自有權益工具的公平價值衡量的內部報告程序的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體內部報告程序的描述（例如，定價、風險管理或審計委員會是否討論和評估公平價值衡量）對於決定實體負債公平價值衡量估值政策和程序的團隊所使用的程序。
en | http://www.xbrl.org/2003/arcrole/concept-label | 討論和評估負債的公平價值衡量的內部報告程序的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

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Element ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述不可觀測輸入之間的相互關係以及它們如何放大或減輕不可觀測輸入變化對資產公平價值衡量的影響。 [參考：有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述不可觀測輸入之間的相互關係，以及不可觀測輸入變化對資產公平價值衡量的影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

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Element ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關不可觀察輸入值以及它們的變化如何放大或降低實體自有權益工具的公平價值衡量，這相互關係的説明。 [參考：有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關不可觀察輸入值以及它們的變化如何放大或降低公平價值衡量，這相互關係的説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明不可觀察輸入值之間的相互關係，以及它們如何放大或減輕不可觀察輸入值在衡量公平價值和負債時的影響變化。 [參考：有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明不可觀察輸入值之間的相互關係，以及它們如何放大或減輕不可觀察輸入值在衡量負債公平價值時的影響變化
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於實體未能可靠地衡量公平價值，以成本或公平價值模式下根據香港財務報告準則第16號衡量投資物業的描述。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的描述，以成本或公平價值模式下根據香港財務報告準則第16號衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

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Element ird_fs:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值資訊不可靠的投資物業的描述，成本模式
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法可靠衡量公平價值而採用成本模式衡量的投資物業的描述。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

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Element ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的描述。[參考：其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資之描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

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Element ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對確定客戶合同的收入的金額和時間產生重大影響的判斷和判斷的變動。 [參考：客戶合同的收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對確定客戶合同的收入的金額和時間產生重大影響的判斷和判斷的變動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 123
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

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Element ird_fs:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層對經營分部所適用有關彙總基準的判斷。 [參考：經營分部 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層對經營分部所適用有關彙總基準的判斷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | aa
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

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Element ird_fs:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在確定取得或履行與客戶合同的成本金額時作出的判斷。 [參考：從取得或履行客戶合同的成本中確認的資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在確定取得或履行與客戶合同的成本金額時作出的判斷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 127
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

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Element ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述使用超過長期平均增長率的增長率的理由
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述使用任何超過實體的產品、實體經營所在的行業或國家、或針對現金產生單位（單位組）專用的市場的長期平均增長率的增長率來推斷現金流量預測的理由。 [參考：所有現金產生單位的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

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Element ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層對現金產生單位（單位組）的最新預算/預測所涵蓋期間的現金流量預測所依據的關鍵假設的描述。關鍵假設是對單位（單位組）可收回金額最敏感的假設。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層預測現金流量所依據的關鍵假設的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

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Element ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層確定現金產生單位（單位組）的公平價值減去處置成本所依據的關鍵假設的描述。關鍵假設是對單位（單位組）可收回金額最敏感的假設。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層確定公平價值減去處置成本所依據的關鍵假設的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

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Element ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對現金產生單位（單位組）的公平價值衡量整體分類（不考慮"處置成本"的可觀察性）於的公平價值層級的描述。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量分類於的公平價值層級的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | iiA
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

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Element ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於顯著精算假設敏感度分析中使用的方法的局限性的描述。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於精算假設敏感度分析中使用的方法的限制的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Element ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在綜合收益表的項目，其在業務合併前重新計算收購方所持有的公平價值衡量的被收購方權益而確認的收益（虧損）的描述。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因重新衡量股權公平價值而產生收益或虧損，確認為綜合收益表項目的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | p
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

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Element ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中包含重新分類調整的項目説明。重新分類調整是指在當期或前期計入其他綜合收益的金額重新分類至當期損益。
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中包含重新分類調整的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:Subparagraph | b
ref:Clause | v
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments
Presentation | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

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Element ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表項目説明包括已確認的對沖無效描述。 [參考：對沖無效收益（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表項目説明包括已確認的對沖無效
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness
Presentation | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

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Element ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務狀況表中包含被對沖項目説明。 [參考：被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務狀況表中包含被對沖項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

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Element ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務狀況表中包含對沖工具的項目説明。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務狀況表中包含對沖工具的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24A
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

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Element ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在綜合收益表項目説明與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為交易開支的金額。 [參考：所有企業合併的總計 [member]；與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為開支金額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在綜合收益表項目説明與業務合併中資產收購和負債承擔分開確認的交易相關收購成本確認為交易開支
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | m
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表中的項目説明與業務合併中資產收購和負債承擔分開確認的交易金額。 [參考：所有企業合併的總計 [member]；與業務合併中資產收購和負債承擔分開確認的交易金額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表中的項目説明與業務合併中資產收購和負債承擔分開確認的交易金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他綜合收益中確認以公平價值衡量的資產期間收益（虧損）的項目的説明。 [參考：以公平價值衡量 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的資產在其他綜合收益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

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Element ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他綜合收益中確認以公平價值衡量的實體自有權益工具期間收益（虧損）的項目的説明。 [參考：以公平價值衡量 [member]；實體自有權益工具類別 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的實體自有權益工具在其他綜合收益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他綜合收益中確認以公平價值衡量的負債期間收益（虧損）的項目的説明。 [參考：以公平價值衡量 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的負債在其他綜合收益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 損益表中確認因投資實體地位變動而停止合併附屬公司導致的收益（虧損）的項目説明。 [參考：投資實體的披露 [text block]；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 損益表中因停止合併附屬公司而確認的收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9B
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory -> ird_fs:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益中確認以公平價值衡量的資產期間收益（虧損）的項目的説明。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的資產在損益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益中確認以公平價值衡量的實體自有權益工具期間收益（虧損）的項目的説明。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的實體自有權益工具在損益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在損益中確認以公平價值衡量的負債期間收益（虧損）的項目的説明。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就公平價值衡量的負債在損益中確認收益（虧損）的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 損益中的項目説明，其中以公平價值衡量的資產在損益中確認的當期收益（虧損），這些資產可歸因於期末持有的與這些資產相關的未實現收益（虧損）的變化。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對期末持有資產的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 損益中的項目説明，其中以公平價值衡量的實體自有權益工具在損益中確認的當期收益（虧損），這些實體自有權益工具可歸因於期末持有的與這些實體自有權益工具相關的未實現收益（虧損）的變化。 [參考：以公平價值衡量 [member]；實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對期末持有實體自有權益工具的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Element ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 損益中的項目説明，其中以公平價值衡量的負債在損益中確認的當期收益（虧損），這些負債可歸因於期末持有的與這些負債相關的未實現收益（虧損）的變化。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對期末持有負債的未實現損益變動而計入損益中的收益（虧損）的項目説明，公平價值衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Element ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中包含在損益中確認的減值虧損的項目的描述。 [參考：減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中計入損益的減值虧損的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Presentation | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

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Element ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中已撥回損益中確認的減值虧損的項目的描述。 [參考：減值虧損（減值虧損的撥回）計入損益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合收益表中已撥回損益中確認的減值虧損的項目説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Presentation | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

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Element ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中確認與結構性實體相關的資產和負債的項目描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中確認與結構性實體相關的資產和負債的項目描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

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Element ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中包含使租賃負債的項目的描述。 [參考：租賃負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中包含使租賃負債的項目的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:PresentationOfLeasesForLesseeAbstract -> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

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Element ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中包含使用權資產的項目的描述。 [參考：使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中包含使用權資產的項目的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs:PresentationOfLeasesForLesseeAbstract -> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

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Element ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來估計界定利益計劃所派發的福利金。 [參考：界定利益責任相關的報銷權的公平價值]
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷的權利和義務之間的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

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Element ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關對未來事項的主要假設描述可能影響確認在業務合併中或有負債所需要結算的金額。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對未來事項的主要假設，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對未來可能影響結清準備所需的金額的事件作出的主要假設的描述。 [參考：其他準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對未來事件作出的主要假設的描述，其他準備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 85
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

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Element ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層確定分配給關鍵假設的價值的方法，這些價值是否反映了過去的經驗，或者是否與外部資訊來源一致（如果適用），如果不一致，則説明它們如何以及為何不同於過去的經驗或外部信息來源。 關鍵假設是對單位（單位組）可收回金額最敏感的假設。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理層確定分配給關鍵假設的價值的方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

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Element ird_fs:DescriptionOfManagingLiquidityRisk

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體如何管理流動性風險的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體如何管理流動性風險的披露。 [參考：流動性風險 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfManagingLiquidityRisk ird_fs:DescriptionOfManagingLiquidityRisk -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory

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Element ird_fs:DescriptionOfMaterialReconcilingItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述所有重大對帳項目。 [參考：重大對帳項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述重大對帳項目
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMaterialReconcilingItems
Presentation | ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:DescriptionOfMaterialReconcilingItems

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Element ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對在該期間任何時間存在的一種以股份為基礎的支付安排中授予的期權的最長期限的描述。具有實質上相似類型的以股份為基礎的支付安排的實體可以匯總該資訊。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述就以股份為基礎的支付安排中授予的購股權最長期限
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Presentation | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

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Element ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認的被收購方非控制性權益的衡量基準描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在收購日確認的被收購方非控制性權益的衡量基準，其收購方在收購日持有少於100%被收購方權益。 [參考：所有企業合併的總計 [member]；在收購日確認的被收購方非控制性權益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | o
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

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Element ird_fs:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議規限影響的金融資產衡量差異的説明。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議規限影響的金融資產衡量差異的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B42
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

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Element ird_fs:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受抵銷、可執行的總淨額結算安排或類似協議約束的金融負債的衡量差異的説明。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受抵銷、可執行的總淨額結算安排或類似協議約束的金融負債的衡量差異的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B42
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

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Element ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對在該期間任何時間存在的一種以股份為基礎的支付安排的結算方式（例如，以現金還是以權益方式）的描述。具有實質上相似類型的以股份為基礎的支付安排的實體可以匯總該資訊。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述以股份為基礎的支付安排的結算方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Presentation | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

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Element ird_fs:DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體按照香港財務報告準則第17號第59(a)段使用保費分配法以確認保險收購現金流量的説明描述。按照香港財務報告準則第17號第53至69段，保費分配法為簡化就一組保險合同所剩餘負債的量度方法。 [參考：通過保險獲得的現金流，保險合同負債（資產）的增加（減少）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用保費分配法以確認保險收購現金流量的説明描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 97
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach

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Element ird_fs:DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所用方法的描述以及為納入提前行使授予的股份期權的影響而做出的假設。
en | http://www.xbrl.org/2003/arcrole/concept-label | 所用方法和假設的説明，以納入預期提前行使，授予的購股權的影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted -> ird_fs:DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

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Element ird_fs:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定從獲取或履行與客戶合同的成本中確認的資產攤銷的方法的描述。 [參考：從取得或履行客戶合同的成本中確認的資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定從獲取或履行與客戶合同的成本中確認的資產攤銷的方法的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 127
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

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Element ird_fs:DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述所使用的方法來確定在其他綜合收益中列報負債信貸風險變動的影響是否將產生或放大在損益中的會計錯配。如果實體需要在損益中列報負債信貸風險變動的影響，披露內容必須包括詳細説明經損益以公平價值衡量的負債和其他金融工具的特性之間的經濟關係，其價值因負債信貸風險變動而改變。 [參考：信貸風險 [member]；金融工具類別 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述所使用的方法來確定在其他綜合收益中列報負債的信貸風險變動影響是否將產生或放大在損益中的會計錯配
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

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Element ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 製備用於顯著精算假設敏感度分析時的方法和假設的描述。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於精算假設敏感度分析中使用的方法和假設描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Element ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證實資產公平價值衡量中使用的不可觀察輸入方法的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證明公平價值衡量中使用的不可觀察輸入方法的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證實負債公平價值衡量中使用的不可觀察輸入方法的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於開發和證實公平價值衡量中使用的不可觀察輸入方法的説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述方法用於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

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Element ird_fs:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當該宣告聲明的日期是本報告期結束後，但在財務報表授權發布之前，作為股息分給所有者的非現金資產，其非現金資產使用公平價值衡量的方法的描述。 [參考：在財務報表授權發布之前已宣告分給所有者的非現金資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表授權發布之前已宣告分給所有者的非現金資產的公平價值衡量的方法的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

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Element ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於衡量由在香港財務報告準則第17號範圍內合同產生的風險的方法。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於衡量由在香港財務報告準則第17號範圍內合同產生的風險的方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於確認客戶合同的收入的方法。 [參考：客戶合同的收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於確認客戶合同的收入的方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

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Element ird_fs:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 前期會計差誤的性質描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 前期會計差誤的性質描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

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Element ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認任何衡量時期調整對於特定的資產、負債、非控制性權益或對價項目的性質説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認衡量時期調整對於特定的資產、負債、非控制性權益或對價項目的性質説明，其業務合併的初步核算並不完整。 [參考：非控制性權益；確認對於特定的資產、負債、非控制性權益或對價項目的衡量時期調整；所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

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Element ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計估計變更的性質描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計估計的變更會對當期有影響或預期在未來期間有影響的性質描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Definition | ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Presentation | ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

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Element ird_fs:DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在末期中期間估計變更的性質和金額説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在期中期間所報告的金額的估計變更的性質和金額，其在本財政年度的末期中期間有顯著變化。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

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Element ird_fs:DescriptionOfNatureAndCarryingAmountOfAssetsObtained

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收回的抵押物或已要求的其他強化信貸條件的資產性質的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過收回抵押物或要求其他強化信貸條件（例如擔保）所得的金融或非金融資產的性質的描述。 [參考：擔保 [member]；通過收回抵押物或要求其他強化信貸條件取得的金融或非金融資產；金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 38
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfNatureAndCarryingAmountOfAssetsObtained

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Element ird_fs:DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部任何不對稱分配的性質和影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部任何不對稱分配的性質和影響。例如，實體可能會將折舊費用分配給分部，但不分配相關的折舊資產。 [參考：應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

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Element ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表中確認的對農業活動的政府補助的性質和範圍的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表中確認的對農業活動的政府補助的性質和範圍的描述。 [參考：政府 [member]；政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

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Element ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於財務報表中確認政府補助的性質和範圍
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於財務報表中確認政府補助的性質和範圍。 [參考：政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 20
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

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Element ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受收費監管的活動的性質和程度的描述。 [參考：受收費監管的活動類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受收費監管的活動的性質和程度的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity

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Element ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述其他實體以現金股息形式向報告實體轉移資金或償還貸款或預付款的能力的任何重大限制（例如，受借款安排或監管要求而產生的限制）的性質和程度的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 向實體轉移資金的重大限制的性質和程度的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19D
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

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Element ird_fs:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非控制性權益的保護權利對實體存取或使用集團資產，清償該集團負債的能力所造成的限制的性質和程度的描述，例如當母公司有義務先清償其附屬公司的負債，或當需要獲得非控制性權益的批准方能存取附屬公司的資產或清償其債務。保護權利是為保護持有這些權利的一方的利益而設計的權利，而不賦予該方對相關實體的權力。 [參考：非控制性權益；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 非控制性權益的保護權利對實體存取或使用集團資產，清償該集團負債的能力所造成的限制的性質和程度的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 13
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

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Element ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在本報告期後及財務報表授權發布之前，業務合併期間的性質和財務影響的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 在本報告期後，但在財務報表授權發布之前的業務合併的性質和財務影響的描述。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | 59
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

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Element ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併期間的性質和財務影響的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 在本報告期內業務合併的性質和財務影響的描述。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | 59
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

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Element ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述權益內儲備的性質和目的
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益內儲備的性質和目的描述。 [參考：其他儲備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation | ird_fs:DisclosureOfReservesWithinEquityLineItems -> ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity

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Element ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產活動性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 涉及生物資產活動的性質的描述。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets

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Element ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基於假設下一財政年度有顯著風險而導致重大調整的資產性質描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 下個財政年度有顯著風險導致重大調整的資產性質描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對界定利益計劃（例如，最終工資界定利益計劃或有保證的供款計劃）提供的福利性質的描述。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃提供的福利性質的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Definition | ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan
Presentation | ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan

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Element ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策變更的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關初始應用財務報告準則的會計政策變更的性質描述。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy

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Element ird_fs:DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報告分部損益的衡量方法中與以前各期相比的變化性質，以及這些變化對分部損益衡量的影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於應報告分部損益的衡量方法中與以前各期相比的變化性質，以及這些變化對分部利潤（虧損）衡量的影響（如有）。 [參考：應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

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Element ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的資產類別的性質説明，包括在確定相關投入時考慮的被衡量項目的特徵。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的資產類別的性質説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

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Element ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的實體自有權益工具類別的性質説明，包括在確定相關投入時考慮的被衡量項目的特徵。 [參考：以公平價值衡量 [member]；實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的實體自有權益工具類別的性質説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

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Element ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的負債類別的性質説明，包括在確定相關投入時考慮的被衡量項目的特徵。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的負債類別的性質説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE64
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

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Element ird_fs:DescriptionOfNatureOfContingentAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有資產性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 由過去已發生的事件引起的可能產生的資產性質的描述，該資產的存在將由一宗或多宗實體所不能完全控制的未來不確定事件出現與否來確認。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 89
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DescriptionOfNatureOfContingentAssets

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Element ird_fs:DescriptionOfNatureOfContingentEvent

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有事件的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 對或有事件的性質進行定性描述，該事件與基本借貸風險和成本的變化不直接相關，其發生（或不發生）可能改變金融資產或金融負債的合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfContingentEvent
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DescriptionOfNatureOfContingentEvent

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Element ird_fs:DescriptionOfNatureOfCounterparty

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體以外的交易方的性質描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 交易方的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG23
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfCounterparty
Presentation | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets -> ird_fs:DescriptionOfNatureOfCounterparty

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Element ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部的資產和實體資產衡量之間的差異性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部的資產和實體資產衡量之間的差異性質。這些差異包括會計政策和為瞭解應報導分部的資訊而使用的共同使用資產分配政策。 [參考：應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

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Element ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報告分部的負債和實體負債衡量之間的差異性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報告分部的負債和實體負債衡量之間的差異性質。這些差異包括會計政策和為瞭解應報導分部的資訊而使用的共同使用負債分配政策。 [參考：應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

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Element ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部的損益衡量與實體在所得税費用或收入和已終止業務之前的損益衡量之間的差異性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述應報導分部的損益衡量與實體在所得税費用或收入和已終止業務之前的損益衡量之間的差異性質。這些差異包括會計政策和為瞭解應報導分部的資訊而產生的中央費用的分配政策。 [參考：已終止業務 [member]；應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

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Element ird_fs:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的營運和主要活動的性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的營運和主要活動的性質的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

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Element ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與聯營公司的關係的性質（例如，描述聯營公司的業務性質，以及他們是否具有對實體業務的戰略意義）。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與聯營公司的關係的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate

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Element ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與聯合營運的關係的性質（例如，描述聯合營運的營運的性質，以及他們是否對實體的營運具有戰略意義）。 [參考：所有聯合營運的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與聯合營運的關係的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation
Presentation | ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation

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Element ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與合營公司的關係的性質（例如，描述合營公司的業務性質，以及他們是否具有對實體業務的戰略意義）。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體與合營公司的關係的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture

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Element ird_fs:DescriptionOfNatureOfFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表的性質描述（例如：財務報表是否是個別實體或一組實體）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DescriptionOfNatureOfFinancialStatements ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfNatureOfFinancialStatements

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Element ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體已承諾轉讓給客戶的商品或服務的性質的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述該實體已承諾轉讓的商品或服務的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer -> ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

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Element ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因已頒布但尚未生效的新香港財務報告準則，即將改變或變更的會計政策的性質描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 即將改變會計政策的性質描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfNatureOfImpendingChangeInAccountingPolicy

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Element ird_fs:DescriptionOfNatureOfIndividualAsset

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 本期確認或撥回重大減值虧損的個別資產的性質的描述。 [參考：減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述個別資產的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfIndividualAsset
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfNatureOfIndividualAsset

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Element ird_fs:DescriptionOfNatureOfInterestInFunds

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對基金的興趣的性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對退役、復原及環境修復基金的興趣的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 11
ref:URI |
Presentation | ird_fs:DisclosureOfInterestInFundsExplanatory -> ird_fs:DescriptionOfNatureOfInterestInFunds

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Element ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 基於假設下一財政年度有顯著風險而導致重大調整的負債性質描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 下個財政年度有顯著風險導致重大調整的負債性質描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithHKFRSs

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明主要調整的性質，使按以往公認會計原則列報的歷史摘要或比較資訊符合香港財務報告準則。 [參考：先前的通用會計準則 [member]；香港財務報告準則 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述主要調整的性質，這些調整將使根據以前的公認會計原則列報的歷史摘要或比較資訊，符合香港財務報告準則
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithHKFRSs

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Element ird_fs:DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為提供比較資訊而進行的必要調整的性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 當重新分類比較金額不可行時，説明如果金額已重新分類將作出的調整的性質。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 42
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

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Element ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後非調整事件的性質説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後非調整事件的性質説明。 [參考：報告期後非調整事件 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Presentation | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

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Element ird_fs:DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表授權發布之前已宣告分給所有者的非現金資產的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 當該宣告聲明的日期是本報告期結束後，但在財務報表授權發布之前，作為股息分給所有者的非現金資產的性質描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

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Element ird_fs:DescriptionOfNatureOfObligationContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的責任性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的責任性質的描述 。 [參考：或有負債類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationContingentLiabilities
Presentation | ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:DescriptionOfNatureOfObligationContingentLiabilities

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Element ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述確認在業務合併中的或有負債的義務性質。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在業務合併中的或有負債的義務性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

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Element ird_fs:DescriptionOfNatureOfObligationOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 責任的性質的描述，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的責任的性質描述。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 85
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfNatureOfObligationOtherProvisions

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Element ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變動性質的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 對重新分類或列報變動性質的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 41
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation

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Element ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管收費制定的過程的性質的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管收費制定的過程的性質的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess

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Element ird_fs:DescriptionOfNatureOfRelatedPartyRelationship

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與關聯方之間的關係的性質。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與關聯方之間的關係的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRelatedPartyRelationship
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:DescriptionOfNatureOfRelatedPartyRelationship

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Element ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產和相關負債之間的關係之性質的描述（包括因轉移資產而對報告實體產生使用方式的限制）。 [參考：沒有全數終止確認的已轉移金融資產 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述沒有全數終止確認的已轉移金融資產和相關負債之間關係的性質
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

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Element ird_fs:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體即使持有少於半數投票權但控制另一個實體時所做出的重大判斷和假設的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體即使持有少於半數投票權但控制另一個實體時所做出的重大判斷和假設的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

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Element ird_fs:DescriptionOfNatureOfRisksBeingHedged

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖項目的風險性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述對沖項目的風險性質。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRisksBeingHedged
Presentation | ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfNatureOfRisksBeingHedged

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Element ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策的自願變更的性質描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 會計政策自願變更的性質描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
Presentation | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems -> ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

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Element ird_fs:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已出售或重新分類的持有待售的非流動資產或處置組的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售或已出售的非流動資產或處置組的描述。 [參考：分類為持有待售的非流動資產或處置組；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 41
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

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Element ird_fs:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產及農產品產量的實物數量的非財務衡量或估計的描述。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產及農產品產量的實物數量的非財務衡量或估計的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

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Element ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理風險的目標，政策和流程的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 對管理金融工具產生的風險的目標、政策和流程的描述。 [參考：金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

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Element ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述管理在香港財務報告準則第17號範圍內的合同產生的風險目標，政策和過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與客戶簽訂的合同中的退貨義務，退款義務和其他類似義務的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 退貨義務，退款義務和其他類似義務的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

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Element ird_fs:DescriptionOfOptionLifeShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:decimalItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 授予的股份期權的期權期限。
en | http://www.xbrl.org/2003/arcrole/concept-label | 期權期限，授予的股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfOptionLifeShareOptionsGranted

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Element ird_fs:DescriptionOfOptionPricingModelShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於授予股份期權的期權定價模型的描述。 [參考：期權定價模型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 期權定價模型説明，授予的股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:InformationAboutHowFairValueWasMeasuredShareOptionsGranted -> ird_fs:DescriptionOfOptionPricingModelShareOptionsGranted

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Element ird_fs:DescriptionOfOtherEquityInterest

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述沒有股本的實體的權益類別所附帶的權利、優先權和限制。 [參考：股本類別 [member]；其他權益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述沒有股本的實體的權益類別所附帶的權利、優先權和限制
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 80
ref:URI |
Presentation | ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DescriptionOfOtherEquityInterest

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Element ird_fs:DescriptionOfOtherInformationUsedToAssessCreditQuality

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體沒有單獨披露用於評估既未逾期又未減值的具有信貸風險的金融資產信貸品質的資訊描述。 [參考：信貸風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於評估信貸品質的其他資訊的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG23
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfOtherInformationUsedToAssessCreditQuality
Presentation | ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets -> ird_fs:DescriptionOfOtherInformationUsedToAssessCreditQuality

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Element ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體未單獨披露的已授予股份期權的期權定價模型輸入值的描述。 [參考：期權定價模型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對期權定價模型的其他輸入的描述，授予的股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted ird_fs:DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted -> ird_fs:DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

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Element ird_fs:DescriptionOfOtherTransactionsThatAreCollectivelySignificant

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與對報告實體具有控制、共同控製或重大影響的政府以及受該政府控制、共同控製或重大影響的實體進行的交易，這些交易集體意義上並非個別重大。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明集體意義上重大的其他交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 26
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 -> ird_fs:DescriptionOfOtherTransactionsThatAreCollectivelySignificant

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Element ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述安排另一方轉讓商品或服務的履約義務。 [參考：履約義務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述安排另一方轉讓商品或服務的履約義務
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
Presentation | ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer -> ird_fs:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

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Element ird_fs:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明現金流量影響損益表的期間
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述現金流量對沖預期的現金流量影響損益表的期限。 [參考：現金流量對沖 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

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Element ird_fs:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述現金流量預期發生的期間
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述現金流量對沖預期的現金流量期限。 [參考：現金流量對沖 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

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Element ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃修改、縮減和結算的描述。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃修改、縮減和結算的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

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Element ird_fs:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置或使用已收回的抵押物或已要求的其他強化信貸條件的政策的描述 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當已收回的抵押品或已要求的其他強化信貸條件不易被轉換為現金（例如擔保），實體處置或使用該等資產的政策描述。 [參考：擔保 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 38
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

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Element ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定在共同控制下的實體之間分擔風險的界定利益計劃供款的政策説明 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定實體為共同控制下的實體之間分擔風險的界定利益計劃支付的供款的政策説明。 [參考：界定利益計劃 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 149
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

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Element ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定層級轉移的發生時間的政策説明。轉入層級與轉出層級的確認時間政策相同。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定層級轉移的發生時間的政策説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 95
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

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Element ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定層級轉移的發生時間的政策説明。轉入層級與轉出層級的確認時間政策相同。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定層級轉移的發生時間的政策説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 95
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定負債在公平價值層級轉移的發生時間的政策説明。轉入層級與轉出層級的確認時間政策相同。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定層級轉移的發生時間的政策説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 95
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

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Element ird_fs:DescriptionOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當追溯地採用香港財務報告準則第15號時使用實務上的權宜操作的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 當追溯地採用香港財務報告準則第15號時使用實務上的權宜操作的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | C6
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively

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Element ird_fs:DescriptionOfPresentationCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報表呈列貨幣的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表呈列貨幣的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DescriptionOfPresentationCurrency ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfPresentationCurrency

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Element ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併的主要原因描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述業務合併的主要原因。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination

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Element ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對各期間資產公平價值衡量變動分析過程的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為公平價值衡量分析的變化過程的説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

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Element ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分析實體自有權益工具公平價值衡量從一期到另一期的變化過程的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為公平價值衡量分析的變化過程的説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對各期間負債公平價值衡量變動分析過程的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為公平價值衡量分析的變化過程的説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

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Element ird_fs:DescriptionOfRatingAgenciesUsed

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於評估實體金融資產信貸品質的信貸評級機構的描述。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 所用評級機構的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG24
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | IG24
ref:Subparagraph | a
Definition | ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRatingAgenciesUsed
Presentation | ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRatingAgenciesUsed

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Element ird_fs:DescriptionOfReasonForChangeInFunctionalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述功能貨幣變更的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於實體的功能貨幣變更的原因説明。功能貨幣是在該實體的主要經濟營運環境的貨幣。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 54
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfReasonForChangeInFunctionalCurrency

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Element ird_fs:DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體在準備不同類型的市場風險敏感度分析中更改方法和假設的原因的説明。 [參考：市場風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備敏感度分析時改變方法和假設的原因的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

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Element ird_fs:DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置那些實體已指定經其他綜合收益以公平價值衡量的權益工具投資的原因描述。 [參考：指定經其他綜合收益以公平價值衡量的權益工具投資 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置那些指定經其他綜合收益以公平價值衡量的權益工具投資的原因描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11B
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或更改列報原因的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或更改列報原因的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 41
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation

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Element ird_fs:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用更長或更短的報告期的原因説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體改變其報告期末，及呈現一個長於或短於一年時期的財務報表，使用更長或更短的報告期的原因説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

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Element ird_fs:DescriptionOfReasonForUsingPresentationAlternative

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於非持作交易之權益工具投資，企業作出不可撤回之選擇，將其後公允價值變動呈列於其他綜合收益，其理由之描述。[參考：以公平價值衡量 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用呈列替代方案之理由描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonForUsingPresentationAlternative
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DescriptionOfReasonForUsingPresentationAlternative

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Element ird_fs:DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明終止確認以攤銷成本衡量的金融資產的原因描述。 [參考：以攤銷成本衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明終止確認以攤銷成本衡量的金融資產的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20A
ref:URI |
Presentation | ird_fs:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract -> ird_fs:DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

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Element ird_fs:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已使用合併豁免的描述。 [參考：綜合的 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 已使用合併豁免的事實描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

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Element ird_fs:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSs

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體在之前報告時期應用香港財務報告準則，但最近的上年度財務報表未包含明確且無保留的聲明符合香港財務報告準則，重新應用香港財務報告準則。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體重新應用香港財務報告準則的理由
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSs

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Element ird_fs:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSs

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體在之前報告時期應用香港財務報告準則，但最近的上年度財務報表未包含明確且無保留的聲明符合香港財務報告準則，而停止應用香港財務報告準則。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體停止應用香港財務報告準則的理由
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSs

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Element ird_fs:DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，理由説明為什麽需要實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準。 [參考：有直接參與特點合同的基礎項目構成説明；保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，理由説明為什麽需要實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 113
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures

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Element ird_fs:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體即使持有半數以上投票權但並不控制另一個實體時所做出的重大判斷和假設的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體即使持有半數以上投票權但並不控制另一個實體時所做出的重大判斷和假設的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

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Element ird_fs:DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法可靠估計收到的商品或服務的公平價值的原因説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 與非職工以權益結算的股份支付交易中收到的商品或服務的公平價值能夠可靠估計的假設被駁回的原因説明被駁回。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 49
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

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Element ird_fs:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在財務報表中顯示的金額不能完全比較的事實
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體改變其報告期末，及呈現一個長於或短於一年時期的財務報表，在財務報表中顯示的金額不能完全比較的事實説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

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Element ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非金融資產非使用於令資產或資產和負債組（例如，企業）價值最大化的方法的原因説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非金融資產使用方法不同於最高和最佳使用方法的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

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Element ird_fs:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 理由説明為什麼列帳貨幣與功能貨幣不同
en | http://www.xbrl.org/2003/arcrole/concept-label | 原因説明為什麽在其財務報表中出現的貨幣與該實體經營所處的主要經濟環境中的貨幣不同。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

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Element ird_fs:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明比較金額重新分類不可行的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明比較金額重新分類不可行的原因。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 42
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

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Element ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何監管遞延帳戶餘額不再是完全可追回或可逆轉的解釋。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何監管遞延帳戶餘額不再是完全可追回或可逆轉的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

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Element ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就未有足夠資料以解釋為何有關實體的多僱主或政府計劃是界定利益計劃的理由説明。 [參考：多僱主界定利益計劃 [member]；政府界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就未有足夠資料以解釋為何多僱主或政府計劃是界定利益計劃的理由説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

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Element ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何聯營公司使用不同報告日期或期間的原因的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何採用權益法入帳的聯營公司的財務報表是截至與母公司財務報表不同的日期或期間的原因的描述。 [參考：所有聯營公司的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

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Element ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何採用權益法入帳的合營公司的財務報表是截至與母公司財務報表不同的日期或期間的原因的描述。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述為何合營公司使用不同的報告日期或時期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

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Element ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何當附屬公司的財務報表是用作編制合併財務報表時，是截至與母公司財務報表不同的日期或期間的原因的描述。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何附屬公司使用不同報告日期或期間的原因的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 11
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

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Element ird_fs:DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因信貸風險變動導致金融資產和金融負債公平價值變動的披露未能如實反映該變動的原因及相關因素的説明。 [參考：信貸風險 [member]；金融資產；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因信貸風險變動導致金融資產和金融負債的公平價值變動金額未能如實反映的原因及相關因素説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

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Element ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量的估值方法變更原因説明（例如，從市場方法變更為收入方法或使用附加估值方法）。 [參考：收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在公平價值衡量中使用的估值方法變更原因説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量的估值方法變更原因説明（例如，從市場方法變更為收入方法或使用附加估值方法）。 [參考：實體自有權益工具類別 [member]；收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在公平價值衡量中使用的估值方法變更原因説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量的估值方法變更原因説明（例如，從市場方法變更為收入方法或使用附加估值方法）。 [參考：收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在公平價值衡量中使用的估值方法變更原因説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量公平價值減處置成本的估值方法發生變動的原因的描述。 [參考：衡量公平價值估值方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量公平價值減處置成本的估值方法發生變動的原因描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | iiB
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

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Element ird_fs:DescriptionOfReasonsForChangeOfInvestmentEntityStatus

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述投資實體地位變動的原因。 [參考：投資實體的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述投資實體地位變動的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9B
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfReasonsForChangeOfInvestmentEntityStatus

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Element ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於顯著精算假設敏感度分析時所使用的方法和假設的變化的説明的原因。 [參考：精算假設 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在製備用於精算假設敏感度分析中使用的原因的方法和假設變動描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Element ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號 範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更原因的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在準備香港財務報告準則第17號範圍內合同引起的風險變量變化的敏感度分析所用的方法和假設的變更原因的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述改變方法的原因，關於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述改變方法的原因，關於衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

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Element ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果用於識別現金產生單位的資產合計自上次估計現金產生單位的可收回金額（如有）後發生變動，描述更改識別現金產生單位的方式的原因。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 更改識別現金產生單位元方式的原因描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

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Element ird_fs:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述如果該實體不具備一項或多項典型特徵，認定該實體為投資實體的原因。 [參考：投資實體的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述如果該實體不具備一項或多項典型特徵，認定該實體為投資實體的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9A
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

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Element ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日根據香港財務報告準則第9號第4.1.5段指定或取消指定經損益以公平價值衡量的金融資產的原因説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日指定或取消指定經損益以公平價值衡量的金融資產的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C33
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS17

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Element ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體採用香港財務報告準則第9號修正案的具有負補償的預付帳款特徵時，指定或取消指定經損益以公平價值衡量的金融資產的原因説明。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂，指定或取消指定經損益以公平價值衡量的金融資產的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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Element ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對在首次應用香港財務報告準則第9號之日經損益以公平價值衡量的金融資產或金融負債的指定或取消指定原因的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在首次應用香港財務報告準則第9號之日指定或取消指定經損益以公平價值衡量的金融資產或金融負債的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42J
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS9

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Element ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體採用香港財務報告準則第9號修正案的具有負補償的預付帳款特徵時，指定或取消指定經損益以公平價值衡量的金融負債的原因説明。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂，指定或取消指定經損益以公平價值衡量的金融負債的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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Element ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量原因的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量原因説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets

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Element ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量原因的説明。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量原因説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量原因的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量原因説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情况下向結構性實體提供的財務或其他支援（例如，購買結構性實體的資產或發行的工具）的原因，包括實體協助結構性實體獲得財務支援的情況。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情況下向結構性實體提供的支援的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

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Element ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情况下由投資實體或其附屬公司向附屬公司提供支援的原因。 [參考：投資實體的披露 [text block]；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情況下由投資實體或其附屬公司向附屬公司提供支援的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19E
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

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Element ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產轉移至公平價值層級第3級的原因説明。 [參考：公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產轉入公平價值層級第三級的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

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Element ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具轉移至公平價值層級第三級的原因説明。 [參考：實體自有權益工具類別 [member]；公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具轉入公平價值層級第三級的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債轉移至公平價值層級第三級的原因説明。 [參考：公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債轉入公平價值層級第三級的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

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Element ird_fs:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體需要在其他綜合收益中列報該金融負債的信貸風險變動的影響時，指定經損益以公平價值衡量的金融負債的累計收益（虧損）在權益內轉移的原因説明。 [參考：經損益以公平價值衡量的金融負債；當負債的信貸風險變動在其他綜合收益中列報時，在權益內累計收益（虧損）的轉移]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當負債的信貸風險變動在其他綜合收益中列報時，在權益內累計收益（虧損）的轉移的原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的資產從公平價值層級的級別一轉入級別二的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級級別一到級別二原因説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的實體自有權益工具從公平價值層級的一級轉入二級的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級一級到二級原因説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的負債從公平價值層級的一級轉入二級的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級一級到二級原因説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的資產從公平價值層級的級別二轉入級別一的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級級別二到級別一原因説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的實體自有權益工具從公平價值層級的二級轉入一級的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級二級到一級原因説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有的負債從公平價值層級的二級轉入一級的原因説明。 [參考：公平價值層級的級別一 [member]；公平價值層級的級別二 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 轉出公平價值層級二級到一級原因説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值層級第三級轉出原因説明。 [參考：公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產從公平價值層級第三級轉出原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具從公平價值層級第三級轉出原因説明。 [參考：實體自有權益工具類別 [member]；公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具從公平價值層級第三級轉出原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債從公平價值層級第三級轉出原因説明。 [參考：公平價值層級的級別三 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債從公平價值層級第三級轉出原因説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

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Element ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明應用新的會計政策可提供可靠，更相關的資訊的理由
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明應用新的會計政策可提供可靠，更相關的資訊的理由。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
Presentation | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems -> ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

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Element ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明業務合併的初步核算不完整的理由
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明業務合併的初步核算不完整的理由。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

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Element ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何負債不能可靠地計算
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何在業務合併中或有負債的公平價值不能可靠地衡量的原因。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

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Element ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當投資者持有被投資方少於百分之二十的股權時，為何能認定投資者對被投資方具有重大影響力的原因的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 當投資者持有被投資方少於百分之二十的股權時，為何能認定投資者對被投資方具有重大影響力的原因的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

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Element ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當投資者持有被投資方超過百分之二十的股權時，為何不能認定投資者對被投資方具有重大影響力的原因的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 當投資者持有被投資方超過百分之二十的股權時，為何不能認定投資者對被投資方具有重大影響力的原因的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

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Element ird_fs:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在法律沒有要求的情况下編制獨立財務報表的原因。 [參考：獨立的 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在法律沒有要求的情況下編制獨立財務報表的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

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Element ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明廉價購買交易會導致增益的理由
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明廉價購買交易導致增益的理由。 [參考：廉價購買交易確認的增益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | n
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

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Element ird_fs:DescriptionOfRedesignatedFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新指定的金融資產的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 在過渡到香港財務報告準則時，重新指定金融資產的説明。 [參考：香港財務報告準則 [member]；金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 29
ref:URI |
Presentation | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DescriptionOfRedesignatedFinancialAssets

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Element ird_fs:DescriptionOfRedesignatedFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新指定金融負債的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 在過渡到香港財務報告準則時，重新指定金融負債的説明。 [參考：香港財務報告準則 [member]；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 29A
ref:URI |
Presentation | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DescriptionOfRedesignatedFinancialLiabilities

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Element ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其中一個界定利益計劃進行操作，例如，任何最低資金水準的要求的管理框架的説明。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃運作的監管框架的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates
Presentation | ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates

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Element ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部和外部信貸評級之間關係的描述。 [參考：所有內部信貸評級的總計 [member]；外部信貸評級總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 內外部評級關係説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG24
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG25
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings
Presentation | ird_fs:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings ird_fs:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory -> ird_fs:DescriptionOfRelationshipBetweenInternalAndExternalRatings

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Element ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述個別資產的所屬應報告分部。 [參考：減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述個別資產的所屬應報告分部
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

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Element ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述就物業、工業裝置及設備的重估盈餘餘額作出股東分派的任何限制。 [參考：重估盈餘；物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述向股東作出重估物業、工業裝置及設備的盈餘分配的限制
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 77
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:PropertyPlantAndEquipmentRevaluationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Presentation | ird_fs:PropertyPlantAndEquipmentRevaluationAbstract -> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

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Element ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對使用權資產重估盈餘餘額向股東分配的任何限制的説明。 [參考：重估盈餘；使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明使用權資產重估盈餘分配給股東的限制
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 57
ref:URI |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

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Element ird_fs:DescriptionOfRetirementBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休金計劃的描述，作為財務報表的一部分或在單獨的報告中。
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休金計劃説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:DescriptionOfRetirementBenefitPlan ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:NamesOfEmployersAndEmployeeGroupsCovered ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:NumberOfOtherParticipantsOfRetirementBenefitPlan ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfTypeOfRetirementBenefitPlan ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfRetirementBenefitsPromisedToParticipants ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfAnyRetirementBenefitPlanTerminationTerms ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

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Element ird_fs:DescriptionOfRetirementBenefitsPromisedToParticipants

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對退休福利計劃參與者承諾的退休福利的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 承諾給參與者的退休福利的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfRetirementBenefitsPromisedToParticipants

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Element ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明與受可對銷、可強制執行淨額計算安排或類似協議所規限的金融資產相關的抵銷權利，包括這些權利的性質。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與受可對銷、可強制執行淨額計算安排或類似協議所規限的金融資產相關的抵銷權利的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13E
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

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Element ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可對銷、可強制執行淨額計算安排或類似協議所規限的金融負債相關的抵銷權利的描述，包括這些權利的性質。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可對銷、可強制執行淨額計算安排或類似協議所規限的金融負債相關的抵銷權利的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13E
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

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Element ird_fs:DescriptionOfRiskFreeInterestRateShareOptionsGranted

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當前可用的零息票政府發行的隱含收益率代表授予的股份期權的行權價格所用貨幣的國家/地區，剩餘期限等於被估值的期權的預期期限（基於期權的剩餘合同期限和考慮到預期的早期鍛煉的影響）。 [參考：政府 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 無風險利率，授予股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:DescriptionOfRiskFreeInterestRateShareOptionsGranted

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Element ird_fs:DescriptionOfRisksToWhichPlanExposesEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對界定利益計劃使實體面臨的風險的描述，重點是任何異常的，實體特定的或計劃特定的風險。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃使實體面臨的風險的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRisksToWhichPlanExposesEntity
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfRisksToWhichPlanExposesEntity

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Element ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果不可觀察輸入的變化會導致更高或更低的資產公平價值衡量。就資產的公平價值衡量對不可觀察輸入變化的敏感度的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

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Element ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果不可觀察輸入的變化會導致更高或更低的實體自有權益工具公平價值衡量。就實體自有權益工具的公平價值衡量對不可觀察輸入變化的敏感度的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果不可觀察輸入的變化會導致更高或更低的負債公平價值衡量。就負債的公平價值衡量對不可觀察輸入變化的敏感度的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

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Element ird_fs:DescriptionOfServiceConcessionArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 服務特許權安排的描述 。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 服務特許權安排的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfServiceConcessionArrangement
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:DescriptionOfServiceConcessionArrangement

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Element ird_fs:DescriptionOfSharedCharacteristicForConcentration

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對金融工具產生的風險集中度的共同特徵的描述（例如交易方、地理區域、貨幣或市場）。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述集中度共同特徵
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B8
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:ConcentrationsOfRisk ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSharedCharacteristicForConcentration
Presentation | ird_fs:ConcentrationsOfRisk -> ird_fs:DescriptionOfSharedCharacteristicForConcentration

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Element ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於識別由香港財務報告準則第17號範圍內合同產生的風險集中的共同特徵。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於識別由香港財務報告準則第17號範圍內合同產生的風險集中的共同特徵
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所作出的顯著精算假設的描述，和用於計算承諾退休福利的精算現值方法。 [參考：精算假設 [member]；承諾退休福利的精算現值]
en | http://www.xbrl.org/2003/arcrole/concept-label | 所作出的顯著精算假設的描述，和用於計算承諾退休福利的精算現值方法
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits

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Element ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在界定利益計劃的具顯著集中風險的描述。例如，如果計劃資產中的一類投資，如物業的主要投資，計劃可能暴露實體的物業市場風險的程度。 [參考：界定利益計劃 [member]；市場風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與計劃相關的重大風險集中的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

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Element ird_fs:DescriptionOfSignificantEventsAndTransactions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 自上次年度報告期完結，對瞭解實體財務狀況和業績變化很重要的事件和交易的描述。有關披露這些事件和交易的資訊應在最新的年度財務報告中更新有關資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重大事件和交易的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 15
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfSignificantEventsAndTransactions

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Element ird_fs:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 被實體控制但未被確認的重大無形資產的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 因未符合香港會計準則第38號的確認準則或因在1998年頒布的香港會計準則第38號版本生效之前取得或產生的被實體控制但未被確認的重大無形資產的描述。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised

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Element ird_fs:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體是代理人或主事人時所做出的重大判斷和假設的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 確定一個實體是代理人或主事人時所做出的重大判斷和假設的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal

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Element ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在評估客戶何時獲得對承諾的商品或服務的控制權時作出的重大判斷的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在評估客戶何時獲得對承諾的商品或服務的控制權時作出的重大判斷的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

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Element ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與客戶合同中重要的付款條款的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與客戶合同中重要的付款條款的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers

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Element ird_fs:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體存取或使用集團資產及清償集團負債的能力受到重大限制（例如法定、合同和監管限制）的描述，例如 (a)限制母公司或其附屬公司向（或從）集團內其他實體轉移現金或其他資產的能力；(b)可能限制集團內其他實體支付股息和其他資本分派，或發放或償還貸款和預付款的擔保或其他要求。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體存取或使用集團資產及清償集團負債的能力受到重大限制的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 13
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

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Element ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期影響對沖關係的對沖無效來源的描述。 [參考：對沖無效收益（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期影響對沖關係的對沖無效來源的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23D
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

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Element ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖關係中出現的對沖無效的來源描述。 [參考：對沖無效收益（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖關係中出現的對沖無效的來源描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23E
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship

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Element ird_fs:DescriptionOfSourcesOfRevenueForAllOtherSegments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述"所有其他分部"類別中的收入來源，其中包括有關不可報告的其他商務活動和經營分部的綜合資訊。 [參考：所有其他分部 [member]；收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述所有其他分部的收入來源
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfSourcesOfRevenueForAllOtherSegments

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Element ird_fs:DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非用置信水準技術去確定非財務風險的風險調整的技術説明。 [參考：非財務風險的風險調整 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 非用置信水準技術去確定非財務風險的風險調整的技術説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

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Element ird_fs:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述有關作為擔保負債及或有負債的抵押品的金融資產的條款和條件。 [參考：作為擔保負債及或有負債的抵押品的金融資產；或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明作為擔保負債及或有負債的抵押品的金融資產的條款及條件
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 14
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

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Element ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可要求投資實體或其附屬公司向由投資實體控制而未綜合的結構性實體提供財務支援的合同安排條款的描述。 [參考：投資實體的披露 [text block]；所有附屬公司的總數 [member]；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可要求投資實體或其附屬公司向由投資實體控制而未綜合的結構性實體提供財務支援的合同安排條款的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19F
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity

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Element ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可要求母公司或附屬公司向結構性實體提供財務支援的合同安排條款的描述，包括可使報告實體受虧損的事件或情況（例如，與購買結構性實體的資產或提供財務支援的義務相關的流動性安排或信用評級觸發因素）。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可要求母公司或附屬公司向結構性實體提供財務支持的合同安排條款的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 14
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity

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Element ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按期權和股份出售合同保留發行的股份的條款的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按期權和股份出售合同保留發行的股份的條款的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:Clause | vii
ref:URI |
Definition | ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation | ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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Element ird_fs:DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債和權益工具之間的重新分類的原因和時機説明。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債和權益之間的重新分類的原因和時機説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2027-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 80A
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity

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Element ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定資產估價方法和程序的團隊的匯報對象的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定資產估價方法和程序的團隊的匯報對象的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets

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Element ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定實體自有權益工具估價方法和程序的團隊的匯報對象的描述。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定實體自有權益工具估價方法和程序的團隊的匯報對象的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定負債估價方法和程序的團隊的匯報對象的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體中決定負債估價方法和程序的團隊的匯報對象的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE65
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities
Presentation | ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

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Element ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後顯著改變已發行在外的普通股數量的交易説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後的交易描述，非按照香港會計準則第33號第64段的規定，並將顯著改變了在期末已發行在外的普通股的數量（如那些交易在報告期年底前發生）。 [參考：普通股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 70
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding

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Element ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後顯著改變潛在已發行在外的普通股數量的交易説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後的交易描述，非按照香港會計準則第33號第64段的規定，並將顯著改變了在期末潛在已發行在外的普通股的數量（如那些交易在報告期年底前發生）。 [參考：普通股 [member]；潛在普通股的交易 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 70
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding

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Element ird_fs:DescriptionOfTransactionsWithRelatedParty

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與關聯方之間的交易。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述與關聯方之間的交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransactionsWithRelatedParty
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:DescriptionOfTransactionsWithRelatedParty

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Element ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始採用香港財務報告準則的過渡性條文説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 與首次應用香港財務報告準則相關的過渡性規定的描述。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS

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Element ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始採用香港財務報告準則可能對未來期間產生影響的過渡性規定的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 與可能對未來期間產生影響的香港財務報告準則的首次應用有關的過渡性規定的描述。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods

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Element ird_fs:DescriptionOfTypeOfHedge

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖類型的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體使用的對沖類型的描述。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfHedge
Presentation | ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfTypeOfHedge

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Element ird_fs:DescriptionOfTypeOfPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述計劃的類型
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃類型的一般描述。 [參考：界定利益計劃 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 139
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfPlan ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan ird_fs:DescriptionOfTypeOfPlan ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfTypeOfPlan ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfNatureOfBenefitsProvidedByPlan ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfRegulatoryFrameworkInWhichPlanOperates ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfEffectOfRegulatoryFrameworkOnPlan ird_fs:DescriptionOfTypeOfPlan -> ird_fs:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

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Element ird_fs:DescriptionOfTypeOfRetirementBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休金計劃類型的描述，即界定供款或界定利益。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休金計劃類型説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:DescriptionOfTypeOfRetirementBenefitPlan

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Element ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情况下向結構性實體提供的財務或其他支援類型（例如，購買結構性實體的資產或發行的工具），包括實體協助結構性實體獲得財務支援的情況。 [參考：所有附屬公司的總數 [member]；在沒有合同義務的情況下向結構性實體提供的支援]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情況下向結構性實體提供的支援類型
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

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Element ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情况下由投資實體或其附屬公司向附屬公司提供的支援的類型。 [參考：投資實體的披露 [text block]；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在沒有合同義務的情況下由投資實體或其附屬公司向附屬公司提供的支援的類型
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19E
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

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Element ird_fs:DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述受影響的合同類型，關於變更衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述受影響的合同類型，關於變更衡量在香港財務報告準則第17號範圍內的合同和估計這些方法的輸入過程
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods

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Element ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述從結構性實體的收入類型。 [參考：從結構性實體的收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述從結構性實體的收入類型
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 27
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities

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Element ird_fs:DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述每個應報導分部獲得收入的產品和服務類型
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述每個應報導分部獲得收入的產品和服務類型。 [參考：產品和服務 [member]；收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues

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Element ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與客戶簽訂的合同中的擔保和相關義務的類型的描述。
en | http://www.xbrl.org/2003/arcrole/concept-label | 擔保和相關義務的類型的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations

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Element ird_fs:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對實體持續營運能力產生重大疑慮的事件或情況相關的重大不確定性的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體繼續持續營運的能力的不確定性 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

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Element ird_fs:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對農業活動的政府補助所附帶的未滿足條件和其他或有事項的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 對農業活動的政府補助所附帶的未滿足條件和其他或有事項的描述。 [參考：政府 [member]；政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity

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Element ird_fs:DescriptionOfUsefulLifeBiologicalAssetsAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於生物資產的可用年限的描述。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可用年限的描述，生物資產，以成本衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfUsefulLifeBiologicalAssetsAtCost

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Element ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於商譽以外的無形資產的可用年限的描述。 [參考：商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可用年限的描述，商譽以外的無形資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DescriptionOfUsefulLifeInvestmentPropertyCostModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於投資物業的可用年限的描述。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可用年限的描述，投資物業，成本模式
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfUsefulLifeInvestmentPropertyCostModel

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Element ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明物業、工業裝置及設備的使用年期。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明使用年期，財產，工業裝置及設備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment

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Element ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於資產的公平價值衡量中所使用由實體估值方法（包括，例如，實體如何決定其估值的政策和程式，並分析在公平價值衡量在不同期間的變化）的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在資產的公平價值衡量中使用的估值方法説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Assets ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於實體自有權益工具的公平價值衡量中所使用由實體估值方法（包括，例如，實體如何決定其估值的政策和程式，並分析在公平價值衡量在不同期間的變化）的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實體自有權益工具的公平價值衡量中使用的估值方法説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13EntitysOwnEquityInstruments ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於負債的公平價值衡量中所使用由實體估值方法（包括，例如，實體如何決定其估值的政策和程式，並分析在公平價值衡量在不同期間的變化）的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在負債的公平價值衡量中使用的估值方法説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithHKFRS13Liabilities ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities -> ird_fs:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量被收購方以公平價值衡量的非控制性權益的估值技術和重要輸入值的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述在業務合併中以公平價值衡量的被收購方非控制性權益所使用的估值技術和重要輸入，其收購方在收購日持有少於100%被收購方權益。 [參考：以公平價值衡量 [member]；所有企業合併的總計 [member]；衡量公平價值估值方法 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | o
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue

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Element ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述計算或有代價的估值方法和主要模型輸入
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述計算或有代價資產或負債的估值方法和主要模型輸入。 [參考：衡量公平價值估值方法 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

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Element ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於資產的公平價值衡量的估值方法（例如：市場方法，成本方法和收入方法）的描述。 [參考：衡量公平價值估值方法 [member]；成本方法 [member]；收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量中使用的估值方法説明，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

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Element ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於實體自有權益工具的公平價值衡量的估值方法（例如：市場方法，成本方法和收入方法）的描述。 [參考：衡量公平價值估值方法 [member]；成本方法 [member]；收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量中使用的估值方法説明，實體自有權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Element ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於負債的公平價值衡量的估值方法（例如：市場方法，成本方法和收入方法）的描述。 [參考：衡量公平價值估值方法 [member]；成本方法 [member]；收入方法 [member]；市場方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量中使用的估值方法説明，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

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Element ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量現金產生單位（單位組）公平價值減去處置成本的估值方法的描述。 [參考：衡量公平價值估值方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於衡量公平價值減去處置成本的估值方法描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

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Element ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對在該期間任何時間一類以股份為基礎的支付安排歸屬規定的描述。具有實質上相似類型的以股份為基礎的支付安排的實體可以匯總該資訊。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的歸屬規定
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Presentation | ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

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Element ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的自願變更 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的自願變更。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract

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Element ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體通常滿足其履約義務的時間的描述。 [參考：履約義務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體通常滿足其履約義務的時間的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

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Element ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體是否需要先於其他各方吸收結構性實體的虧損。
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實體是否需要先於其他各方吸收結構性實體的虧損
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
Presentation | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

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Element ird_fs:DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體按照香港財務報告準則第17號第56及57(b)段是否使用保費分配法調整時間價值及金融風險影響的描述。按照香港財務報告準則第17號第53至69段，保費分配法為簡化就一組保險合同所剩餘負債的量度方法。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體是否使用保費分配法調整時間價值及金融風險影響的描述
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 97
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

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Element ird_fs:DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類覆蓋中是否已應用減值要求的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類覆蓋中是否已應用香港財務報告準則第9號金融工具第5.5節中減值要求的説明 。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C28E
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay

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Element ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於聯營公司之權益是採用權益法或以公平價值去計算。 [參考：以公平價值衡量 [member]；所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於聯營公司之權益是採用權益法或以公平價值去計算
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

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Element ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於合營公司之權益是採用權益法或以公平價值衡量。 [參考：以公平價值衡量 [member]；所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述於合營公司之權益是採用權益法或以公平價值衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

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Element ird_fs:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否有潛在所得税後果實際上沒有確定説明，這將導致在所得税是在較高或較低的利率支付税務管轄區支付股息，以實體的股東，如果部分或全部淨利潤或留存收益是描述支付的股息，以實體的股東，或者如果部分或全部淨利潤或留存收益中支付的股息，以實體的股東的所得税可以退還或支付。 [參考：保留盈餘(虧損)]
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否有潛在所得税後果並不可行地確定説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 82A
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

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Element ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就以公平價值衡量並發行不可分割的第三方信貸強化條件的負債，其第三方信貸強化條件是否已反映在公平價值衡量的描述。 [參考：以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 第三方信貸強化條件是否已反映在公平價值衡量的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
Definition | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement
Presentation | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems -> ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

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Element ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明會計政策變更是否按照初始採用香港財務報告準則的過渡規定
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據初始應用的香港財務報告準則的過渡性規定作出會計政策變更的説明。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS

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Element ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經損益以公平價值衡量的金融負債 [abstract]
References |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:TransfersOfCumulativeGainLossWithinEquity ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

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Element ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的指定貸款或應收帳款 [abstract]
References |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:MaximumExposureToCreditRiskOfLoansOrReceivables ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract -> ird_fs:AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:DestructionOfMajorProductionPlantMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表拆卸主要生產廠。
en | http://www.xbrl.org/2003/arcrole/concept-label | 拆卸主要生產廠 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DestructionOfMajorProductionPlantMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:DestructionOfMajorProductionPlantMember

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Element ird_fs:DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以以股份為基礎的支付安排中授予的商品或服務公平價值或權益工具公平價值的確定説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 使財務報表使用者能夠瞭解在以股份為基礎的支付安排中如何確定收到的商品或服務的公平價值或授予的權益工具的公平價值的解釋是如何確定的。 [參考：以股份為基礎的支付安排類型 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 46
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments

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Element ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付應付股利時，應付股利的帳面價值和非現金資產的帳面價值之間的差異量。 [參考：帳面金額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付股利的帳面價值與非現金資產的帳面價值分配的差額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 15
ref:URI |
Calculation | ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed ird_fs:ProfitLossAbstract -> ird_fs:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

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Element ird_fs:DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債帳面價值與合同規定到期時向債務持有人支付的金額之間的差額
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的帳面金額多於（少於）實體在到期日按合同要求向債務持有人支付的金額。 [參考：帳面金額 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 10A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation

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Element ird_fs:DilutedEarningsLossPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 稀釋每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 稀釋每股總盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「基本每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司一般權益持有人的利潤（虧損）金額（分子）除以當期流通在外普通股加權平均股數（分母），均根據所有稀釋潛在普通股的影響進行調整。 [參考：普通股 [member]；加權平均值 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 67
Definition | ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare
Calculation | ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
Presentation | ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare

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Element ird_fs:DilutedEarningsLossPerShareFromContinuingOperations

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運的業務的稀釋每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「持續營運的業務的基本每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運的業務的稀釋每股盈餘（虧損）。 [參考：持續經營，除非項目另有說明 [member]；稀釋每股盈餘（虧損）]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 66
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 67
Definition | ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
Calculation | ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations
Presentation | ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations

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Element ird_fs:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運業務的稀釋每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動。 [參考：稀釋每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動；持續經營，除非項目另有說明 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續營運業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關的遞延税項的淨變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「持續營運的業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已終止業務的稀釋每股盈餘（虧損）
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「已終止業務的基本每股盈餘（虧損）」元素，當：(a)基本和稀釋後的每股盈餘相同；以及(b)實體呈報一個項目以滿足香港會計準則第33號第67段的雙重報表要求。
en | http://www.xbrl.org/2003/arcrole/concept-label | 已終止業務的稀釋每股盈餘。 [參考：稀釋每股盈餘（虧損）；已終止業務 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 68
ref:URI |
Definition | ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
Calculation | ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsLossPerShare ->Weight: 1.0-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations
Presentation | ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations

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Element ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自已終止業務的稀釋每股盈餘（虧損），其中包括在監管遞延帳戶餘額的淨變動和相關遞延税項的淨變動。 [參考：稀釋每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動；已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自已終止業務的稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額淨遷移和淨變動相關的遞延税項
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「已終止業務的基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 稀釋每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動。 [參考：稀釋每股盈餘（虧損）；與損益相關的監管遞延帳戶餘額的淨變動和相關遞延税的淨變動]
en | http://www.xbrl.org/2003/arcrole/concept-label | 稀釋後每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告的值應該標記兩次，分別使用本元素和「基本每股盈餘（虧損），包括監管遞延帳戶餘額的淨變動和相關遞延税的淨變動」元素，當：(a)基本和攤薄後後的每股盈餘相同；以及(b)實體呈報單行項目以滿足香港會計準則第33號第67段的雙重呈報要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Paragraph | 67
ref:URI |
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

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Element ird_fs:DilutedEarningsPerShareAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 稀釋每股盈餘 [abstract]
References |
Definition | ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsLossPerShare ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract
Presentation | ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromContinuingOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShareFromDiscontinuedOperations ird_fs:DilutedEarningsPerShareAbstract -> ird_fs:DilutedEarningsLossPerShare ird_fs_localised:DisclosureOfDepositaryReceiptsLineItems -> ird_fs:DilutedEarningsPerShareAbstract

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Element ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與實體可轉換工具的假設轉換相關的加權平均普通股數的潛在稀釋效應。
en | http://www.xbrl.org/2003/arcrole/concept-label | 可轉換工具對加權平均普通股數的稀釋效應
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 33
ref:Paragraph | 70
ref:Subparagraph | b
Definition | ird_fs:WeightedAverageShares ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares ird_fs:WeightedAverageShares ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
Calculation | ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares ->Weight: 1.0-> ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
Presentation | ird_fs:WeightedAverageShares -> ird_fs:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

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Element ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與實體股票期權的假設行使相關的加權平均普通股數的潛在稀釋效應。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股票期權對加權平均普通股數的稀釋效應
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 33
ref:Paragraph | 70
ref:Subparagraph | b
Definition | ird_fs:WeightedAverageShares ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares ird_fs:WeightedAverageShares ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
Calculation | ird_fs_localised:DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares ->Weight: 1.0-> ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
Presentation | ird_fs:WeightedAverageShares -> ird_fs:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

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Element ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表了在業務合併取得的直接融資租賃。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在業務合併中取得的直接融資租賃 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:ClassesOfAcquiredReceivablesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember
Presentation | ird_fs:ClassesOfAcquiredReceivablesMember -> ird_fs:DirectFinanceLeasesAcquiredInBusinessCombinationMember

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Element ird_fs:DirectOperatingExpenseFromInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的直接營運支出（包括修理和保養）金額。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的直接營運支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的直接營運總支出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense ->Weight: -1.0-> ird_fs:DirectOperatingExpenseFromInvestmentProperty ird_fs:DirectOperatingExpenseFromInvestmentProperty ->Weight: 1.0-> ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome ird_fs:DirectOperatingExpenseFromInvestmentProperty ->Weight: 1.0-> ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
Presentation | ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentProperty

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Element ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的直接營運支出 [abstract]
References |
Presentation | ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentProperty

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Element ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 產生租金收入的投資物業的直接運營支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 產生租金收入的投資物業的直接運營支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 本期產生租金收入的投資物業產生的直接運營支出（包括修理和保養）計入損益的金額。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
Calculation | ird_fs:DirectOperatingExpenseFromInvestmentProperty ->Weight: 1.0-> ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome
Presentation | ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

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Element ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有產生租金收入的投資物業的直接運營支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有產生租金收入的投資物業的直接運營支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 本期沒有產生租金收入的投資物業產生的直接運營支出（包括修理和保養）計入損益的金額。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Calculation | ird_fs:DirectOperatingExpenseFromInvestmentProperty ->Weight: 1.0-> ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
Presentation | ird_fs:DirectOperatingExpenseFromInvestmentPropertyAbstract -> ird_fs:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

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Element ird_fs:DirectorsRemunerationExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付或應付給實體董事的報酬金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 董事酬金費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:DirectorsRemunerationExpense

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Element ird_fs:DisaggregationOfInsuranceContractsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同的拆分 [axis]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 131
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
Definition | ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember
Presentation | ird_fs:DisaggregationOfInsuranceContractsAxis -> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisaggregationOfInsuranceContractsAxis -> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:DisaggregationOfInsuranceContractsAxis

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Element ird_fs:DisaggregationOfInsuranceContractsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當分類為持有發行保險合同和再保險合同時，這member則代表所有的保險合同。如果沒有使用其他member，它也代表"保險合同的拆分"axis的標準值。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同的拆分 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 131
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
Definition | ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember ird_fs:DisaggregationOfInsuranceContractsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReinsuranceContractsHeldMember
Presentation | ird_fs:DisaggregationOfInsuranceContractsAxis -> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsAxis -> ird_fs:DisaggregationOfInsuranceContractsMember ird_fs:DisaggregationOfInsuranceContractsMember -> ird_fs:InsuranceContractsIssuedMember ird_fs:DisaggregationOfInsuranceContractsMember -> ird_fs:ReinsuranceContractsHeldMember

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Element ird_fs:DisclosureOfAccountingJudgementsAndEstimatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露管理層在應用會計政策的過程中，對在財務報表確認的金額中最重大影響的判斷，以及實體對未來的假設和估計，以及在報告期結束時估計不確定性的其他主要來源，這些判斷和估計有很大的風險導致在未來一年內對資產和負債的帳面金額進行重大調整。 [參考：帳面金額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計判斷和估計 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAccountingJudgementsAndEstimatesExplanatory

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Element ird_fs:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露應付費用及其他負債。 [參考：應計；其他負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露應付費用和其他負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

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Element ird_fs:DisclosureOfAcquiredReceivablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收購的應收帳款 [abstract]
References |
Definition | ird_fs:DisclosureOfAcquiredReceivablesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAcquiredReceivablesTable ird_fs:DisclosureOfAcquiredReceivablesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAcquiredReceivablesLineItems
Presentation | ird_fs:DisclosureOfAcquiredReceivablesExplanatory -> ird_fs:DisclosureOfAcquiredReceivablesAbstract ird_fs:DisclosureOfAcquiredReceivablesAbstract -> ird_fs:DisclosureOfAcquiredReceivablesTable ird_fs:DisclosureOfAcquiredReceivablesAbstract -> ird_fs:DisclosureOfAcquiredReceivablesLineItems

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Element ird_fs:DisclosureOfAcquiredReceivablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中取得的應收帳款。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收購的應收帳款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfAcquiredReceivablesExplanatory ird_fs:DisclosureOfAcquiredReceivablesExplanatory -> ird_fs:DisclosureOfAcquiredReceivablesAbstract

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Element ird_fs:DisclosureOfAcquiredReceivablesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收購的應收帳款 [line items]
References |
Definition | ird_fs:DisclosureOfAcquiredReceivablesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAcquiredReceivablesLineItems ird_fs:DisclosureOfAcquiredReceivablesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAcquiredReceivables ird_fs:DisclosureOfAcquiredReceivablesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GrossContractualAmountsReceivableForAcquiredReceivables ird_fs:DisclosureOfAcquiredReceivablesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
Presentation | ird_fs:DisclosureOfAcquiredReceivablesAbstract -> ird_fs:DisclosureOfAcquiredReceivablesLineItems ird_fs:DisclosureOfAcquiredReceivablesLineItems -> ird_fs:FairValueOfAcquiredReceivables ird_fs:DisclosureOfAcquiredReceivablesLineItems -> ird_fs:GrossContractualAmountsReceivableForAcquiredReceivables ird_fs:DisclosureOfAcquiredReceivablesLineItems -> ird_fs:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

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Element ird_fs:DisclosureOfAcquiredReceivablesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於財務報表的附表披露相關業務合併中取得的應收帳款的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收購的應收帳款 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:DisclosureOfAcquiredReceivablesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAcquiredReceivablesTable ird_fs:DisclosureOfAcquiredReceivablesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfAcquiredReceivablesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAcquiredReceivablesAxis
Presentation | ird_fs:DisclosureOfAcquiredReceivablesAbstract -> ird_fs:DisclosureOfAcquiredReceivablesTable ird_fs:DisclosureOfAcquiredReceivablesTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfAcquiredReceivablesTable -> ird_fs:ClassesOfAcquiredReceivablesAxis

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Element ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實際索賠與以前的估計相比的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems
Presentation | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems

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Element ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實際索賠與以前的估計相比的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實際索賠的披露與權利要求的未折現金額的先前估計（即索賠開發）進行比較。關於權利要求開發本披露應與週期開始時的最早的材料，如權利要求（一個或多個）產生並在報告週期結束時權利要求支付的量和定時的不確定性仍存在（但不需要比本報告期末前10年）。實體不需要披露在其有關索賠支付的金額和時間的不確定性的一年內通常能解決的索賠資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract

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Element ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實際索賠與以前的估計相比的披露 [line items]
References |
Definition | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems -> ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems -> ird_fs:ActualClaimsThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems -> ird_fs:LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露實際索賠與以前的估計相比的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實際索賠與以前的估計相比的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Definition | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:YearsOfInsuranceClaimAxis
Presentation | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesTable -> ird_fs:YearsOfInsuranceClaimAxis

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Element ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露為實現香港會計準則第19號目標所需的界定利益計畫的額外信息。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於界定利益計畫的附加資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 137
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory -> ird_fs:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

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Element ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為承租人披露有關租賃活動的額外資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為承租人披露有關租賃活動的額外資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 59
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory -> ird_fs:InformationAboutNatureOfLesseesLeasingActivities ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory -> ird_fs:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory -> ird_fs:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory -> ird_fs:InformationAboutSaleAndLeasebackTransactions

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Element ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關出租人租賃活動的附加資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 為出租人披露有關租賃活動的額外資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory -> ird_fs:InformationAboutNatureOfLessorsLeasingActivities ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory -> ird_fs:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets

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Element ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 瞭解實體的財務狀況和流動性更多的資訊披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可能是相關財務報表使用者瞭解一個實體的財務狀况和流動性的額外資訊披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory -> ird_fs:UndrawnBorrowingFacilities ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory -> ird_fs:CashFlowsFromUsedInIncreasesInOperatingCapacity ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory -> ird_fs:CashFlowsFromUsedInMaintainingOperatingCapacity

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Element ird_fs:DisclosureOfAdditionalInformationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加資訊的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附加資訊的披露未在財務報表中的其他位置出現，但這與理解它們有關。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:CapitalCommitmentsAbstract ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:AuditorsRemunerationAbstract ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:NumberAndAverageNumberOfEmployeesAbstract ird_fs:DisclosureOfAdditionalInformationExplanatory -> ird_fs:MiscellaneousTimeBandsAbstract

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Element ird_fs:DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfHKFRS17DuringPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在期內由香港財務報告準則第17號範圍內合同產生的具有代表性風險的額外資料（如在期末披露的有關實體風險的資訊不具有代表性）。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在期內由香港財務報告準則第17號範圍內合同產生的具有代表性風險的額外資料 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 123
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfHKFRS17DuringPeriodExplanatory

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Element ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems
Presentation | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems

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Element ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露。 [參考：有直接參與特點合同的基礎項目構成説明；保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 113
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract

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Element ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [line items]
References |
Definition | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss
Presentation | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems -> ird_fs:ProfitLoss

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Element ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 113
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
Presentation | ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable -> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis

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Element ird_fs:DisclosureOfAllowanceForCreditLossesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於因信貸損失而減值的金融資產的準備。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露信貸損失準備 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAllowanceForCreditLossesExplanatory

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Element ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額 [abstract]
References |
Definition | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems
Presentation | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems

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Element ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向獨立管理實體就關鍵管理人員服務支付的服務費金額。 [參考：實體或母公司的關鍵管理人員 [member]；獨立管理實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向獨立管理實體就關鍵管理人員服務支付的服務費金額 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18A
ref:URI |
Presentation | ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract

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Element ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向獨立管理實體需付有關提供關鍵管理人員服務的服務費金額 [line items]
References |
Definition | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity
Presentation | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems -> ird_fs:AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

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Element ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露向協力廠商管理實體就關鍵管理人員服務支付的服務費金額 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18A
ref:URI |
Definition | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SeparateManagementEntitiesAxis
Presentation | ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable -> ird_fs:SeparateManagementEntitiesAxis

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Element ird_fs:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述實際上可以確定的潛在所得税後果金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 潛在的所得税影響的實際確定金額。因在所得税是在較高或較低的利率支付税務管轄區支付股息，以實體的股東，如果部分或全部淨利潤或留存收益是的説明支付的股息，以實體的股東，或者如果部分或全部淨利潤或留存收益中支付的股息，以實體的股東的所得税可以退還或支付。 [參考：保留盈餘(虧損)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 82A
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory

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Element ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [abstract]
References |
Definition | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems
Presentation | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems

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Element ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 61
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract

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Element ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [line items]
References |
Definition | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Inventories ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentTradeReceivables ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers
Presentation | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems -> ird_fs:Inventories ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems -> ird_fs:CurrentTradeReceivables ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems -> ird_fs:TradeAndOtherCurrentPayablesToTradeSuppliers

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Element ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額的資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在十二個月後將收回或結清的資產和負債，包含在報告期後不多於及多於十二個月將收回或結清的負債金額 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 61
ref:URI |
Definition | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract -> ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable ird_fs:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險收益分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems
Presentation | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems

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Element ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險收入分析的披露。 [參考：保險收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險收益分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 106
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract

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Element ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險收入分析的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceRevenueAbstract
Presentation | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems ird_fs:DisclosureOfAnalysisOfInsuranceRevenueLineItems -> ird_fs:InsuranceRevenueAbstract

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Element ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與保險收益的分析資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險收益分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 106
ref:URI |
Definition | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsAxis
Presentation | ird_fs:DisclosureOfAnalysisOfInsuranceRevenueAbstract -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable ird_fs:DisclosureOfAnalysisOfInsuranceRevenueTable -> ird_fs:InsuranceContractsAxis

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Element ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其它綜合收益分析（按項目）的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
Presentation | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems

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Element ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其它綜合收益分析（按項目）的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其它綜合收益分析（按項目）的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106A
ref:URI |
Presentation | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract

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Element ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其它綜合收益分析（按項目）的披露 [line items]
References |
Definition | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
Presentation | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxCashFlowHedges ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems -> ird_fs_localised:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations

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Element ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與按項目的其他綜合收益的分析資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其它綜合收益分析（按項目）的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106A
ref:URI |
Definition | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ComponentsOfEquityAxis ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis
Presentation | ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract -> ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable -> ird_fs:ComponentsOfEquityAxis ird_fs:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable -> ird_fs:TypesOfRisksAxis

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Element ird_fs:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對界定利益責任現值的分析，區分該責任的性質、特徵和風險。這種披露可以區分：(a)應付活躍會員、延期會員和養老金領取者的金額；(b)既得利益與應計但非既得利益；(c)有條件福利、未來加薪和其他福利的金額。 [參考：現值的界定利益責任]
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益責任的現值的內容區分的性質、特徵和風險分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 137
ref:URI |
Presentation | ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory -> ird_fs:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

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Element ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對已終止業務的單筆金額的分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
Presentation | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems

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Element ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對已終止業務的單筆金額的分析的披露。 [參考：已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對已終止業務的單筆金額的分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract

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Element ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對已終止業務的單筆金額的分析的披露 [line items]
References |
Definition | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossBeforeTax ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromDiscontinuedOperations
Presentation | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems -> ird_fs:ProfitLossBeforeTax ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems -> ird_fs:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems -> ird_fs:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems -> ird_fs:TaxExpenseRelatingToGainLossOnDiscontinuance ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems -> ird_fs:ProfitLossFromDiscontinuedOperations

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Element ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與對已終止業務的單筆金額的分析相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對已終止業務的單筆金額的分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingAndDiscontinuedOperationsAxis
Presentation | ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable -> ird_fs:ContinuingAndDiscontinuedOperationsAxis

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露因貨幣不能兑換而受影響的資產和負債 [abstract]
References |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露因貨幣不能兑換而受影響的資產和負債 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關因貨幣不能兑換成另一種貨幣而受影響的資產和負債的信息。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露因貨幣不能兑換而受影響的資產和負債 [line item]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems -> ird_fs:CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems -> ird_fs:CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露因貨幣不能兑換而受影響的資產和負債 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關因貨幣不能兑換成另一種貨幣而受影響的資產和負債的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AssetsAndLiabilitiesAxis
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable -> ird_fs:AssetsAndLiabilitiesAxis

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露具有顯著風險導致重大調整的資產及負債 [abstract]
References |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在下一年內具有顯著風險導致重大調整的資產和負債。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露具有顯著風險導致重大調整的資產及負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露具有顯著風險導致重大調整的資產及負債 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露具有顯著風險導致重大調整的資產及負債的資料附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露具有顯著風險導致重大調整的資產及負債 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
Definition | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AssetsAndLiabilitiesAxis
Presentation | ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable -> ird_fs:AssetsAndLiabilitiesAxis

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Element ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從取得或履行客戶合同的成本中確認的資產 [abstract]
References |
Definition | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
Presentation | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

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Element ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從取得或履行客戶合同的成本中確認的資產。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從取得或履行客戶合同的成本中確認的資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

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Element ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從取得或履行客戶合同的成本中確認的資產 [line items]
References |
Definition | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
Presentation | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems -> ird_fs:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

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Element ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露披露從取得或履行客戶合同的成本中確認的資產有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從取得或履行客戶合同的成本中確認的資產 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
Presentation | ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable -> ird_fs:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

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Element ird_fs:DisclosureOfAuditorsRemunerationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露給實體核數師的酬金。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露審計師酬金 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAuditorsRemunerationExplanatory

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Element ird_fs:DisclosureOfAuthorisationOfFinancialStatementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露授權發布財務報表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務報表的授權 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAuthorisationOfFinancialStatementsExplanatory

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Element ird_fs:DisclosureOfAvailableforsaleAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分類為可供出售金融資產。 [參考：可供出售金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露可供出售金融資產 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Note | Expired 2023-01-01
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfAvailableforsaleAssetsExplanatory

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Element ird_fs:DisclosureOfBasisOfConsolidationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於綜合的基準。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露綜合的基準 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBasisOfConsolidationExplanatory

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Element ird_fs:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於財務報表的編制基準。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露編制財務報表的基準 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

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Element ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產的披露，收穫時的農產品以及與生物資產相關的政府補助 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產，在涉及生物資產收穫和政府補助的點農產品的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:BiologicalAssetsWhoseTitleIsRestricted ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:BiologicalAssetsPledgedAsSecurityForLiabilities ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DepreciationMethodBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DepreciationRateBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfUsefulLifeBiologicalAssetsAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:IncomeFromGovernmentGrantsRelatedToAgriculturalActivity ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory

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Element ird_fs:DisclosureOfBorrowingCostsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露借貸成本 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露借款成本。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 23
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBorrowingCostsExplanatory ird_fs:DisclosureOfBorrowingCostsExplanatory -> ird_fs:BorrowingCostsAbstract ird_fs:DisclosureOfBorrowingCostsExplanatory -> ird_fs:InterestCostsAbstract ird_fs:DisclosureOfBorrowingCostsExplanatory -> ird_fs:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

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Element ird_fs:DisclosureOfBorrowingsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露借款。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露借款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBorrowingsExplanatory

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Element ird_fs:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從比例合併法轉變為權益法時，合計成單線投資餘額的資產和負債的明細。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露合計成單線投資餘額的資產和負債的明細，從比例合併法轉變為權益法 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C5
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory

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Element ird_fs:DisclosureOfBusinessCombinationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於業務合併的詳細資料 [abstract]
References |
Definition | ird_fs:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfBusinessCombinationsTable ird_fs:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfBusinessCombinationsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs:DisclosureOfBusinessCombinationsAbstract ird_fs:DisclosureOfBusinessCombinationsAbstract -> ird_fs:DisclosureOfBusinessCombinationsTable ird_fs:DisclosureOfBusinessCombinationsAbstract -> ird_fs:DisclosureOfBusinessCombinationsLineItems

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Element ird_fs:DisclosureOfBusinessCombinationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露業務合併 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露業務合併。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Section | Disclosures
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfAcquiredReceivablesExplanatory ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfBusinessCombinationsExplanatory

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Element ird_fs:DisclosureOfBusinessCombinationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於業務合併的詳細資料 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfBusinessCombinationsLineItems ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfAcquisition2013 ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfVotingEquityInterestsAcquired ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndemnificationAssetsRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GoodwillRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GoodwillExpectedDeductibleForTaxPurposes ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainRecognisedInBargainPurchaseTransaction ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevenueOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevenueOfCombinedEntity ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossOfCombinedEntity ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInContingentConsiderationAssetLiability ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
Presentation | ird_fs:DisclosureOfBusinessCombinationsAbstract -> ird_fs:DisclosureOfBusinessCombinationsLineItems ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:NameOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DateOfAcquisition2013 ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:PercentageOfVotingEquityInterestsAcquired ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfPrimaryReasonsForBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfHowAcquirerObtainedControlOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfFactorsThatMakeUpGoodwillRecognised ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ContingentConsiderationRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:IndemnificationAssetsRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:GoodwillRecognisedAsOfAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:GoodwillExpectedDeductibleForTaxPurposes ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:GainRecognisedInBargainPurchaseTransaction ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:RevenueOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ProfitLossOfAcquiree ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:RevenueOfCombinedEntity ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ProfitLossOfCombinedEntity ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:IncreaseDecreaseInContingentConsiderationAssetLiability ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

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Element ird_fs:DisclosureOfBusinessCombinationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於業務合併的詳細資料 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露相關業務合併的詳細資料附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfBusinessCombinationsTable ird_fs:DisclosureOfBusinessCombinationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis
Presentation | ird_fs:DisclosureOfBusinessCombinationsAbstract -> ird_fs:DisclosureOfBusinessCombinationsTable ird_fs:DisclosureOfBusinessCombinationsTable -> ird_fs:BusinessCombinationsAxis

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Element ird_fs:DisclosureOfCashAndCashEquivalentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金及現金等價物。 [參考：現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金及現金等價物 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCashAndCashEquivalentsExplanatory

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Element ird_fs:DisclosureOfCashFlowStatementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金流量表 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露現金流量表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Section | Presentation of a statement of cash flows
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:ConsiderationPaidReceived ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DescriptionOfConversionOfDebtToEquity ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:IncomeTaxesPaidRefundAbstract ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCashFlowStatementExplanatory

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Element ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計估計變更 [abstract]
References |
Definition | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfChangesInAccountingEstimatesTable ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems
Presentation | ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs:DisclosureOfChangesInAccountingEstimatesTable ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems

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Element ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計估計變更。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計估計變更 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract

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Element ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計估計變更 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInAccountingEstimate ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Presentation | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs:IncreaseDecreaseInAccountingEstimate ird_fs:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

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Element ird_fs:DisclosureOfChangesInAccountingEstimatesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關會計估計變更的資料附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計估計變更 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Definition | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfChangesInAccountingEstimatesTable ird_fs:DisclosureOfChangesInAccountingEstimatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AccountingEstimatesAxis
Presentation | ird_fs:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs:DisclosureOfChangesInAccountingEstimatesTable ird_fs:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs:AccountingEstimatesAxis

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Element ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在會計政策，會計估計和差誤的變動 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露在會計政策，會計估計和差誤的變動。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Section | Accounting policies
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfNotAppliedNewStandardsOrInterpretations ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DisclosureOfChangesInAccountingEstimatesExplanatory ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory

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Element ird_fs:DisclosureOfChangesInAccountingPoliciesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由實體做出的會計政策變更。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的變更 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfChangesInAccountingPoliciesExplanatory

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Element ird_fs:DisclosureOfClaimsAndBenefitsPaidExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露支付給投保人的賠付和給付金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露所支付的賠付和給付 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfClaimsAndBenefitsPaidExplanatory

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Element ird_fs:DisclosureOfClassesOfShareCapitalAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別披露 [abstract]
References |
Definition | ird_fs:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfClassesOfShareCapitalTable ird_fs:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfClassesOfShareCapitalLineItems
Presentation | ird_fs:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs:DisclosureOfClassesOfShareCapitalAbstract ird_fs:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs:DisclosureOfClassesOfShareCapitalTable ird_fs:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs:DisclosureOfClassesOfShareCapitalLineItems

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Element ird_fs:DisclosureOfClassesOfShareCapitalExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別的披露。 [參考：股本類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfClassesOfShareCapitalExplanatory ird_fs:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs:DisclosureOfClassesOfShareCapitalAbstract

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Element ird_fs:DisclosureOfClassesOfShareCapitalLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別披露 [line items]
References |
Definition | ird_fs:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfClassesOfShareCapitalLineItems ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfSharesAuthorised ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfSharesIssuedAbstract ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ParValuePerShare ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactThatSharesHaveNoParValue ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation | ird_fs:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs:DisclosureOfClassesOfShareCapitalLineItems ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:NumberOfSharesAuthorised ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:NumberOfSharesIssuedAbstract ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:ParValuePerShare ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:ExplanationOfFactThatSharesHaveNoParValue ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:ReconciliationOfNumberOfSharesOutstandingAbstract ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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Element ird_fs:DisclosureOfClassesOfShareCapitalTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與股本類別有關的資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本類別披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfClassesOfShareCapitalTable ird_fs:DisclosureOfClassesOfShareCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfShareCapitalAxis
Presentation | ird_fs:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs:DisclosureOfClassesOfShareCapitalTable ird_fs:DisclosureOfClassesOfShareCapitalTable -> ird_fs:ClassesOfShareCapitalAxis

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Element ird_fs:DisclosureOfCollateralExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用作抵押的資產和負債。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露抵押品 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCollateralExplanatory

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Element ird_fs:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露承諾和或有負債。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露承諾和或有負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

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Element ird_fs:DisclosureOfCommitmentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露承諾。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露承諾 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCommitmentsExplanatory

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Element ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露先前採取通用會計準則的比較資料 [abstract]
References |
Definition | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Presentation | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

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Element ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露先前採取通用會計準則的比較資料 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在實體初始應用香港財務報告準則，披露與先前採取通用會計準則的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

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Element ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露先前採取通用會計準則的比較資料 [line items]
References |
Definition | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss
Presentation | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs:Equity ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs:ProfitLoss

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Element ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露先前採取通用會計準則的比較資料 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與先前採取通用會計準則的比較資料附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Definition | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Presentation | ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable -> ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis

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Element ird_fs:DisclosureOfCompositionOfGroupExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 集團的組成部分披露（母公司及所有附屬公司）。 [參考：所有附屬公司的總數 [member]；母公司 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 集團的組成部分披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfCompositionOfGroupExplanatory

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Element ird_fs:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具有多項嵌入式衍生工具的複合金融工具的描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述同時具有負債和權益成分且具有多種價值相互依存的嵌入衍生品的金融工具（例如可贖回可轉換債務工具）。 [參考：衍生工具 [member]；金融工具類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

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Element ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 獨立財務報表的信息披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 獨立財務報表的信息披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Objective
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfNatureOfFinancialStatements ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:AddressWhereConsolidatedFinancialStatementsAreObtainable ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfJointVenturesExplanatory ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:MethodUsedToAccountForInvestmentsInSubsidiaries ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:MethodUsedToAccountForInvestmentsInJointVentures ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:MethodUsedToAccountForInvestmentsInAssociates ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:IdentificationOfUnadjustedComparativeInformation ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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Element ird_fs:DisclosureOfContingentLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContingentLiabilitiesTable ird_fs:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContingentLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesAbstract ird_fs:DisclosureOfContingentLiabilitiesAbstract -> ird_fs:DisclosureOfContingentLiabilitiesTable ird_fs:DisclosureOfContingentLiabilitiesAbstract -> ird_fs:DisclosureOfContingentLiabilitiesLineItems

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Element ird_fs:DisclosureOfContingentLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的披露。 [參考：或有負債類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:URI |
Presentation | ird_fs:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesAbstract ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfContingentLiabilitiesExplanatory

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Element ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中的或有負債 [abstract]
References |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems

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Element ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中的或有負債。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中的或有負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract

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Element ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中的或有負債 [line items]
References |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

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Element ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關在業務合併中的或有負債資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中的或有負債 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ItemsOfContingentLiabilitiesAxis
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable -> ird_fs:ClassesOfContingentLiabilitiesAxis ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationTable -> ird_fs:ItemsOfContingentLiabilitiesAxis

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Element ird_fs:DisclosureOfContingentLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的披露 [line items]
References |
Definition | ird_fs:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContingentLiabilitiesLineItems ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFinancialEffectOfContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Presentation | ird_fs:DisclosureOfContingentLiabilitiesAbstract -> ird_fs:DisclosureOfContingentLiabilitiesLineItems ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:DescriptionOfNatureOfObligationContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:EstimatedFinancialEffectOfContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

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Element ird_fs:DisclosureOfContingentLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與或有負債有關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContingentLiabilitiesTable ird_fs:DisclosureOfContingentLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfContingentLiabilitiesAxis
Presentation | ird_fs:DisclosureOfContingentLiabilitiesAbstract -> ird_fs:DisclosureOfContingentLiabilitiesTable ird_fs:DisclosureOfContingentLiabilitiesTable -> ird_fs:ClassesOfContingentLiabilitiesAxis

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Element ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 繼續在已終止確認的金融資產參與的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems

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Element ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 繼續在終止確認金融資產參與的披露。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 繼續在已終止確認的金融資產參與的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42G
ref:URI |
Presentation | ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract

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Element ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在終止確認的金融資產繼續參與的披露 [line items]
References |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumExposureToLossFromContinuingInvolvement ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutHowMaximumExposureToLossIsDetermined ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationWhenGreatestTransferActivityTookPlace ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProceedsFromTransferActivity
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:MaximumExposureToLossFromContinuingInvolvement ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:InformationAboutHowMaximumExposureToLossIsDetermined ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExplanationWhenGreatestTransferActivityTookPlace ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ProceedsFromTransferActivity

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Element ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與在終止確認的金融資產繼續參與的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 繼續在已終止確認的金融資產參與的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42G
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

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Element ird_fs:DisclosureOfCostOfSalesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銷售成本。 [參考：銷售成本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銷售成本 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCostOfSalesExplanatory

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Element ird_fs:DisclosureOfCreditRiskExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露信貸風險。 [參考：信貸風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露信貸風險 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Credit risk
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfCreditRiskExplanatory ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfCreditRiskExposureExplanatory ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfProvisionMatrixExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfCreditRiskExplanatory

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Element ird_fs:DisclosureOfCreditRiskExposureAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfCreditRiskExposureAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfCreditRiskExposureTable ird_fs:DisclosureOfCreditRiskExposureAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfCreditRiskExposureLineItems
Presentation | ird_fs:DisclosureOfCreditRiskExposureExplanatory -> ird_fs:DisclosureOfCreditRiskExposureAbstract ird_fs:DisclosureOfCreditRiskExposureAbstract -> ird_fs:DisclosureOfCreditRiskExposureTable ird_fs:DisclosureOfCreditRiskExposureAbstract -> ird_fs:DisclosureOfCreditRiskExposureLineItems

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Element ird_fs:DisclosureOfCreditRiskExposureExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險的披露。信貸風險是實體的金融資產和提供信貸的承諾的內在的風險。
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfCreditRiskExposureExplanatory ird_fs:DisclosureOfCreditRiskExposureExplanatory -> ird_fs:DisclosureOfCreditRiskExposureAbstract

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Element ird_fs:DisclosureOfCreditRiskExposureLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險的披露 [line items]
References |
Definition | ird_fs:DisclosureOfCreditRiskExposureAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfCreditRiskExposureLineItems ird_fs:DisclosureOfCreditRiskExposureLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfCreditRiskExposureLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Presentation | ird_fs:DisclosureOfCreditRiskExposureAbstract -> ird_fs:DisclosureOfCreditRiskExposureLineItems ird_fs:DisclosureOfCreditRiskExposureLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfCreditRiskExposureLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

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Element ird_fs:DisclosureOfCreditRiskExposureTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與信貸風險相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 信貸風險的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:DisclosureOfCreditRiskExposureAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfCreditRiskExposureTable ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ExternalCreditGradesAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InternalCreditGradesAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ProbabilityOfDefaultAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfCreditRiskExposureAbstract -> ird_fs:DisclosureOfCreditRiskExposureTable ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:ExternalCreditGradesAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:InternalCreditGradesAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:ProbabilityOfDefaultAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfDebtSecuritiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露債務工具 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露債務工具。 [參考：已發行的債務工具；持有的債務工具]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDebtSecuritiesExplanatory

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Element ird_fs:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露保險合同產生的遞延取得成本。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露保險合同產生的遞延取得成本 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

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Element ird_fs:DisclosureOfDeferredIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露遞延收入。 [參考：遞延收入包括合同負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露遞延收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDeferredIncomeExplanatory

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Element ird_fs:DisclosureOfDeferredTaxesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露遞延税項。 [參考：遞延税項負債；遞延税項資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露遞延税項 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDeferredTaxesExplanatory

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Element ird_fs:DisclosureOfDefinedBenefitPlansAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露界定利益計劃 [abstract]
References |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDefinedBenefitPlansTable ird_fs:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDefinedBenefitPlansLineItems
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs:DisclosureOfDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansTable ird_fs:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansLineItems

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Element ird_fs:DisclosureOfDefinedBenefitPlansExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露界定利益計劃 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露界定利益計劃。 [參考：界定利益計劃 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansExplanatory ird_fs:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs:DisclosureOfDefinedBenefitPlansAbstract

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Element ird_fs:DisclosureOfDefinedBenefitPlansLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃的披露 [line items]
References |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDefinedBenefitPlansLineItems ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRisksToWhichPlanExposesEntity ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SurplusDeficitInPlanAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimateOfContributionsExpectedToBePaidToPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansLineItems ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfTypeOfPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfRisksToWhichPlanExposesEntity ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:SurplusDeficitInPlanAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:EstimateOfContributionsExpectedToBePaidToPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_localised:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_localised:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_localised:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory

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Element ird_fs:DisclosureOfDefinedBenefitPlansTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露界定利益計劃 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與界定利益計劃有關的資料。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDefinedBenefitPlansTable ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansTable ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:SegmentsAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfDefinedBenefitPlansTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfDepositsFromBanksExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銀行存款。 [參考：銀行存款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銀行存款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDepositsFromBanksExplanatory

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Element ird_fs:DisclosureOfDepositsFromCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶存款。 [參考：客戶存款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶存款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDepositsFromCustomersExplanatory

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Element ird_fs:DisclosureOfDepreciationAndAmortisationExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露折舊和攤銷費用。 [參考：折舊和攤銷費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露折舊和攤銷費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDepreciationAndAmortisationExpenseExplanatory

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Element ird_fs:DisclosureOfDerivativeFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露衍生金融工具。 [參考：衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露衍生金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDerivativeFinancialInstrumentsExplanatory

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Element ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關生物資產的詳細資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems

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Element ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關生物資產的詳細資訊的披露。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關生物資產的詳細資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關生物資產的詳細資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AreaOfLandUsedForAgriculture ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfLivingAnimals
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:DescriptionOfBiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:BiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:DescriptionOfNatureOfActivitiesOfBiologicalAssets ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:AreaOfLandUsedForAgriculture ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems -> ird_fs:NumberOfLivingAnimals

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Element ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關生物資產的詳細資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關生物資產的詳細資訊的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByGroupAxis ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByTypeAxis ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsByAgeAxis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByGroupAxis ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByTypeAxis ird_fs:DisclosureOfDetailedInformationAboutBiologicalAssetsTable -> ird_fs:BiologicalAssetsByAgeAxis

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Element ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於借貸的詳細資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems

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Element ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於借款的詳細資訊的披露。 [參考：借款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於借貸的詳細資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於借貸的詳細資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Borrowings ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotionalAmount ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsInterestRate ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsInterestRateBasis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsAdjustmentToInterestRateBasis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsMaturity ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BorrowingsOriginalCurrency
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:Borrowings ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:NotionalAmount ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsInterestRate ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsInterestRateBasis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsAdjustmentToInterestRateBasis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsMaturity ird_fs:DisclosureOfDetailedInformationAboutBorrowingsLineItems -> ird_fs:BorrowingsOriginalCurrency

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Element ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排相關借款的詳細資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於借貸的詳細資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BorrowingsByNameAxis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfInterestRatesAxis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutBorrowingsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable -> ird_fs:BorrowingsByNameAxis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable -> ird_fs:TypesOfInterestRatesAxis ird_fs:DisclosureOfDetailedInformationAboutBorrowingsTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關業務合併的詳細資料披露。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於業務合併的詳細資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Section | Disclosures application of paragraphs 59 and 61
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory ird_fs:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs:DisclosureOfBusinessCombinationsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [line items]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfHKFRS17

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Element ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露由香港財務報告準則第17號範圍內合同產生的風險集中的相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內合同產生的風險集中的詳細資訊 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ConcentrationsOfRiskAxis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:ConcentrationsOfRiskAxis

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Element ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於金融工具的詳細資訊。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於金融工具的詳細資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35K
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關被對沖項目的詳細信息 [abstract]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關被對沖項目的詳細信息。 [參考：被對沖項目 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關被對沖項目的詳細信息 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關被對沖項目的詳細資訊 [line items]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgedItemAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgedItemLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReserveOfCashFlowHedgesContinuingHedges ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReserveOfExchangeDifferencesOnTranslationContinuingHedges ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:HedgedItemAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:HedgedItemLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:ReserveOfCashFlowHedgesContinuingHedges ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:ReserveOfExchangeDifferencesOnTranslationContinuingHedges ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsLineItems -> ird_fs:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關被對沖項目的詳細信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關被對沖項目的詳細信息 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfHedgesAxis ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:HedgedItemsAxis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable -> ird_fs:TypesOfHedgesAxis ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsTable -> ird_fs:HedgedItemsAxis

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖的詳細資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖的詳細資料 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:URI |
Presentation | ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs:DisclosureOfHedgeAccountingAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於對沖工具的詳細資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於對沖工具的詳細資訊的披露。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於對沖工具的詳細資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24A
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於對沖工具的詳細資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgingInstrumentAssets ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgingInstrumentLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NominalAmountOfHedgingInstrument
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:HedgingInstrumentAssets ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:HedgingInstrumentLiabilities ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems -> ird_fs:NominalAmountOfHedgingInstrument

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Element ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露對沖工具相關的詳細資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於對沖工具的詳細資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24A
ref:URI |
Definition | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfHedgesAxis ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:HedgingInstrumentsAxis
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable -> ird_fs:TypesOfHedgesAxis ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsTable -> ird_fs:HedgingInstrumentsAxis

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Element ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於無形資產的詳細資料披露。 [參考：商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無形資產的詳細資料 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關投資物業的詳細資訊的披露。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關投資物業的詳細資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory -> ird_fs:DisclosureOfInvestmentPropertyAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關物業、工業裝置及設備的詳細資料。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、工業裝置及設備的詳細資料 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract

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Element ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於服務特許權安排的詳細資訊的披露。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關服務特許權安排的詳細資料 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory -> ird_fs:DisclosureOfServiceConcessionArrangementsAbstract

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Element ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同的收入分列 [abstract]
References |
Definition | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
Presentation | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

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Element ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同的收入分列。 [參考：客戶合同的收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同的收入分列 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 114
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

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Element ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同的收入分列 [line items]
References |
Definition | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevenueFromContractsWithCustomers
Presentation | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems -> ird_fs:RevenueFromContractsWithCustomers

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Element ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與收入來自與客戶合同中的分列資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同的收入分列 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 114
ref:URI |
Definition | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ProductsAndServicesAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MarketsOfCustomersAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfCustomersAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfContractsAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContractDurationAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TimingOfTransferOfGoodsOrServicesAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SalesChannelsAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis
Presentation | ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:ProductsAndServicesAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:MarketsOfCustomersAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:TypesOfCustomersAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:TypesOfContractsAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:ContractDurationAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:TimingOfTransferOfGoodsOrServicesAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:SalesChannelsAxis ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable -> ird_fs:SegmentsAxis

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Element ird_fs:DisclosureOfDiscontinuedOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已終止業務。 [參考：已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已終止業務 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDiscontinuedOperationsExplanatory

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Element ird_fs:DisclosureOfDividendsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露股息。股息是根據權益投資持有人持有某一類資本的比例，分配利潤給他們。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露股息 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfDividendsExplanatory

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Element ird_fs:DisclosureOfEarningsPerShareExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股盈餘的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於每股盈餘的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfEarningsPerShareExplanatory ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:IncreaseDecreaseInNumberOfOrdinarySharesIssued ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:EarningsPerShareExplanatory ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs_localised:AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs_localised:ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs_localised:DisclosureOfDepositaryReceiptsExplanatory ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs_localised:DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023

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Element ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露投資實體地位變動對財務報表的影響。 [參考：投資實體的披露 [text block]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露投資實體地位變動對財務報表的影響 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9B
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory -> ird_fs:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory -> ird_fs:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory -> ird_fs:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

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Element ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露外匯匯率變動的影響 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露在外匯匯率變動的影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfFunctionalCurrency ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfPresentationCurrency ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfReasonForChangeInFunctionalCurrency ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:MethodsOfTranslationUsedToDetermineSupplementaryInformation ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:NetForeignExchangeGain ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:NetForeignExchangeLoss ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:ReserveOfExchangeDifferencesOnTranslation ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:ForeignExchangeRatesAbstract ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_localised:ForeignExchangeGainLossAbstract ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory

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Element ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始確認保險合同的影響的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems
Presentation | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems

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Element ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在期間初始確認保險合同的影響的披露。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始確認保險合同的影響的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract

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Element ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始確認保險合同的影響的披露 [line items]
References |
Definition | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Presentation | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems -> ird_fs:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems -> ird_fs:IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems -> ird_fs:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

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Element ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露在期間初始確認保險合同的影響的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始確認保險合同的影響的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
Definition | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsAxis
Presentation | ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable -> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable -> ird_fs:InsuranceContractsAxis

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Element ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露不導致歸屬於母公司所有者權益喪失控制權的母公司對附屬公司所有者權益變動的影響。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露不導致歸屬於母公司所有者權益喪失控制權的母公司對附屬公司所有者權益變動的影響 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 18
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory -> ird_fs:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent

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Element ird_fs:DisclosureOfEmployeeBenefitsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露僱員福利。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露僱員福利 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Section | Scope
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfEmployeeBenefitsExplanatory ird_fs:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract ird_fs:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs:TerminationBenefitsExpense ird_fs:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_localised:DisclosureOfDefinedContributionPlansExplanatory

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Element ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體的營運分部 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完全披露營運分部。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:FactorsUsedToIdentifyEntitysReportableSegments ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfProductsAndServicesExplanatory ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfGeographicalAreasExplanatory ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfInterestRevenueReportedNetOfInterestExpense ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfSourcesOfRevenueForAllOtherSegments ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfOperatingSegmentsExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory

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Element ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露報告期後事件 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露本報告期後發生的事件。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:ExplanationOfBodyOfAuthorisation ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DateOfAuthorisationForIssueOfFinancialStatements2013 ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory

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Element ird_fs:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當使用取決於未來應課税利潤超過應課税暫時性差異撥回的利潤且實體在遞延税資產相關的税務管轄區遭受損失時，支持確認遞延税資產的證據描述
en | http://www.xbrl.org/2003/arcrole/concept-label | 在下列情況下，支持確認遞延税項資產的證據的性質的描述：(a)遞延税項資產的利用取決於未來應課税利潤超過撥回現有應課税暫時性差異所產生的利潤；(b)該實體在本期或上期在遞延税項資產相關的税務管轄區遭受了損失。 [參考：暫時性差異 [member]；當遞延税項資產的使用取決於未來應課税利潤超過應課税暫時性差異撥回的利潤且實體在遞延税項資產相關的税務管轄區遭受損失時，遞延税項資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 82
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory

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Element ird_fs:DisclosureOfExpensesByNatureExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露通過性質分類的費用。 [參考：費用，按性質]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露通過性質分類的費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfExpensesByNatureExplanatory

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Element ird_fs:DisclosureOfExpensesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露費用。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露費用 [textblocck]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfExpensesExplanatory

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Element ird_fs:DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於付款到期日範圍較長的說明資料 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關這些範圍或披露其他範圍的說明資料（例如，分層範圍）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Presentation | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory

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Element ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露勘探及評估資產 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露勘探及評估資產。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:AssetsArisingFromExplorationForAndEvaluationOfMineralResources ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:IncomeArisingFromExplorationForAndEvaluationOfMineralResources ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

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Element ird_fs:DisclosureOfExternalCreditExposuresAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfExternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfExternalCreditExposuresTable ird_fs:DisclosureOfExternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfExternalCreditExposuresLineItems
Presentation | ird_fs:DisclosureOfExternalCreditExposuresAbstract -> ird_fs:DisclosureOfExternalCreditExposuresLineItems ird_fs:DisclosureOfExternalCreditExposuresExplanatory -> ird_fs:DisclosureOfExternalCreditExposuresAbstract ird_fs:DisclosureOfExternalCreditExposuresAbstract -> ird_fs:DisclosureOfExternalCreditExposuresTable

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Element ird_fs:DisclosureOfExternalCreditExposuresExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級的披露。 [參考：外部信貸評級總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG24
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfExternalCreditExposuresExplanatory ird_fs:DisclosureOfExternalCreditExposuresExplanatory -> ird_fs:DisclosureOfExternalCreditExposuresAbstract

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Element ird_fs:DisclosureOfExternalCreditExposuresLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfExternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfExternalCreditExposuresLineItems ird_fs:DisclosureOfExternalCreditExposuresLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditExposure
Presentation | ird_fs:DisclosureOfExternalCreditExposuresAbstract -> ird_fs:DisclosureOfExternalCreditExposuresLineItems ird_fs:DisclosureOfExternalCreditExposuresLineItems -> ird_fs:CreditExposure

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Element ird_fs:DisclosureOfExternalCreditExposuresTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排披露與外部信貸評級相關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG24
ref:URI |
Definition | ird_fs:DisclosureOfExternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfExternalCreditExposuresTable ird_fs:DisclosureOfExternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ExternalCreditGradesAxis ird_fs:DisclosureOfExternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfExternalCreditExposuresTable -> ird_fs:ExternalCreditGradesAxis ird_fs:DisclosureOfExternalCreditExposuresTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfExternalCreditExposuresAbstract -> ird_fs:DisclosureOfExternalCreditExposuresTable

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Element ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收入和損益資料不可行的事實説明及解釋原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何披露自收購日和被收購方的收入和損益的資料猶如所有業務合併的收購日為報告期初是不可行的事實。 [參考：所有企業合併的總計 [member]；收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | q
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable

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Element ird_fs:DisclosureOfFairValueMeasurementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值衡量的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFairValueMeasurementExplanatory

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Element ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems

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Element ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementOfAssetsExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract

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Element ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 衡量資產公平價值的披露 [line items]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Assets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:Assets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Assets ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

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Element ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露相關資產公平價值衡量的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值的衡量披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LevelsOfFairValueHierarchyAxis
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfFairValueMeasurementOfAssetsTable -> ird_fs:LevelsOfFairValueHierarchyAxis

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Element ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的公平價值衡量的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems

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Element ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的公平價值衡量的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的公平價值衡量的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory ird_fs:DisclosureOfFairValueMeasurementOfEquityExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract

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Element ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的公平價值衡量的披露 [line items]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:Equity ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

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Element ird_fs:DisclosureOfFairValueMeasurementOfEquityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與權益的公平價值衡量的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的公平價值衡量的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LevelsOfFairValueHierarchyAxis
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfEquityTable ird_fs:DisclosureOfFairValueMeasurementOfEquityTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfEquityTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfFairValueMeasurementOfEquityTable -> ird_fs:LevelsOfFairValueHierarchyAxis

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Element ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債的公平價值衡量的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems

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Element ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債的公平價值衡量的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債的公平價值衡量的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract

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Element ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債的公平價值衡量的披露 [line items]
References |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Liabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:Liabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfInputsUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfAccountingPolicyDecisionToUseExceptionInHKFRS1348Liabilities ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

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Element ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與負債的公平價值衡量的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債的公平價值衡量的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LevelsOfFairValueHierarchyAxis
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesTable -> ird_fs:LevelsOfFairValueHierarchyAxis

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Element ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體已指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值。 [參考：指定經其他綜合收益以公平價值衡量的權益工具投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

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Element ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關香港財務報告準則第7號第29b段和香港財務報告準則第7號第29c段中描述的合同帳面金額和公平價值之間可能差異的資訊 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以下的帳面價值與公平價值之間可能存在差異的程度信息：(a)在活躍市場中沒有報價的權益工具投資（或與該權益工具掛鈎的衍生工具）由於其公平價值無法可靠衡量，以成本衡量；(b)包含企業發行裁量參與特性的合同，如果該特徵的公平價值無法可靠衡量。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:DescriptionOfInformationWhereFairValueDisclosuresNotRequired ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:InformationAboutMarketForFinancialInstruments ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured

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Element ird_fs:DisclosureOfFairValueOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融工具的公平價值。 [參考：金融工具類別 [member]；以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融工具的公平價值 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFairValueOfFinancialInstrumentsExplanatory

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Element ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems
Presentation | ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems

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Element ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [line items]
References |
Definition | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排披露有關指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
Presentation | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable -> ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis

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Element ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃資產的公平價值披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueOfPlanAssetsTable ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems
Presentation | ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory -> ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsTable ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems

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Element ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 界定利益計劃資產的公平價值的披露。 [參考：計劃資產 [member]；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃資產的公平價值披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory -> ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract

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Element ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃資產的公平價值披露 [line items]
References |
Definition | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:ClassesOfPlanAssetsFairValuePercentageAmountsAbstract
Presentation | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems -> ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ird_fs:DisclosureOfFairValueOfPlanAssetsLineItems -> ird_fs_localised:ClassesOfPlanAssetsFairValuePercentageAmountsAbstract

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Element ird_fs:DisclosureOfFairValueOfPlanAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與界定利益計劃資產的公平價值資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 計劃資產的公平價值披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:URI |
Definition | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValueOfPlanAssetsTable ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LevelsOfFairValueHierarchyAxis
Presentation | ird_fs:DisclosureOfFairValueOfPlanAssetsAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsTable ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:SegmentsAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfFairValueOfPlanAssetsTable -> ird_fs:LevelsOfFairValueHierarchyAxis

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Element ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量的項目用作推定成本 [abstract]
References |
Definition | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems
Presentation | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems

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Element ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量的項目用作推定成本 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量用作推定成本的在實體披露香港財務報告準則財務狀況的物業、工業裝置及設備，投資性房地產或無形資產項目。 [參考：物業、工業裝置及設備；投資物業；商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 30
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract

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Element ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量的項目用作推定成本 [line items]
References |
Definition | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentPropertyFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetFairValueUsedAsDeemedCost
Presentation | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems -> ird_fs:IntangibleAssetFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems -> ird_fs:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems -> ird_fs:InvestmentPropertyFairValueUsedAsDeemedCost ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems -> ird_fs:RightofuseAssetFairValueUsedAsDeemedCost

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Element ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量的項目用作推定成本 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關以公平價值衡量的項目用作推定成本的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 30
ref:URI |
Definition | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FairValueAsDeemedCostAxis
Presentation | ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable -> ird_fs:FairValueAsDeemedCostAxis

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Element ird_fs:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露手續費及佣金收入（支出）。 [參考：手續費及佣金收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露手續費及佣金收入（支出） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory

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Element ird_fs:DisclosureOfFinanceCostExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務費用。 [參考：財務費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務成本 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinanceCostExplanatory

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Element ird_fs:DisclosureOfFinanceIncomeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務收入（費用）。 [參考：財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務收入（費用） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinanceIncomeExpenseExplanatory

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Element ird_fs:DisclosureOfFinanceIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務收入。 [參考：財務收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinanceIncomeExplanatory

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Element ird_fs:DisclosureOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融資產 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAbstract ird_fs:DisclosureOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsLineItems

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂所影響的金融資產。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受金融資產分類有關的應用指南修訂所影響的金融資產 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂所影響的金融資產的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTable -> ird_fs:ClassesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂而作出的金融資產的指定。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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Element ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂而作出的金融資產的指定的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable -> ird_fs:ClassesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems

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Element ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產在香港財務報告準則第9號的初始應用的日期的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract

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Element ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9

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Element ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融資產相關計劃資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融資產的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Table -> ird_fs:ClassesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAbstract

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Element ird_fs:DisclosureOfFinancialAssetsHeldForTradingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分類為交易而持有的金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露為交易而持有的金融資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialAssetsHeldForTradingExplanatory

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Element ird_fs:DisclosureOfFinancialAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產披露 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsLineItems ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValue ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NotionalAmount ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossOnFinancialAssets ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
Presentation | ird_fs:DisclosureOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsLineItems ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAtFairValue ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:NotionalAmount ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:ImpairmentLossOnFinancialAssets ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets

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Element ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems

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Element ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關金融資產的信息，這些合約條款可能會在與基本借貸風險和成本的變化不直接相關的或有事件發生（或不發生）時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract

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Element ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount

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Element ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產的資訊 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露金融資產的信息，這些合約條款可能會在發生（或不發生）或有事件時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialAssetsWithContingentFeaturesAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable -> ird_fs:FinancialAssetsWithContingentFeaturesAxis

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Element ird_fs:DisclosureOfFinancialAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融資產 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關金融資產的資料的附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsAbstract -> ird_fs:DisclosureOfFinancialAssetsTable ird_fs:DisclosureOfFinancialAssetsTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsTable -> ird_fs:CategoriesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期或減損金融資產的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems

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Element ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期或減損金融資產的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期或減值的金融資產的披露。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract

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Element ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 過期或減損金融資產的披露 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

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Element ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關逾期或減值的金融資產附表披露的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期或減損金融資產的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ImpairmentOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PastDueStatusAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:ClassesOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:ImpairmentOfFinancialAssetsAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable -> ird_fs:PastDueStatusAxis

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Element ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露沒有全數終止確認的已轉移金融資產 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

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Element ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露沒有全數終止確認的已轉移金融資產 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露沒有全數終止確認的已轉移金融資產。 [參考：沒有全數終止確認的已轉移金融資產 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:URI |
Presentation | ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

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Element ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露沒有全數終止確認的已轉移金融資產 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsThatEntityContinuesToRecognise ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OriginalAssetsBeforeTransfer ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssetsThatEntityContinuesToRecognise ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecognise ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:OriginalAssetsBeforeTransfer ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

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Element ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用以披露沒有全數終止確認的已轉移金融資產的資料的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露沒有全數終止確認的已轉移金融資產 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

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Element ird_fs:DisclosureOfFinancialInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於金融工具的詳細資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialInstrumentsTable ird_fs:DisclosureOfFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialInstrumentsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsAbstract ird_fs:DisclosureOfFinancialInstrumentsAbstract -> ird_fs:DisclosureOfFinancialInstrumentsTable ird_fs:DisclosureOfFinancialInstrumentsAbstract -> ird_fs:DisclosureOfFinancialInstrumentsLineItems

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Element ird_fs:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露經損益以公平價值衡量的金融工具。 [參考：以公平價值衡量 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露經損益以公平價值衡量的金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

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Element ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
Presentation | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems

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Element ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的披露。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract

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Element ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities
Presentation | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems -> ird_fs:FinancialLiabilities

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Element ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按利率類型分類的金融工具的資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfInterestRatesAxis
Presentation | ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable -> ird_fs:TypesOfInterestRatesAxis

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Element ird_fs:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經損益以公平價值衡量的金融工具。 [參考：以公平價值衡量 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露指定經損益以公平價值衡量的金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory

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Element ird_fs:DisclosureOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露金融工具。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Scope
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInternalCreditExposuresExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationOutOfAvailableforsaleFinancialAssets ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationIntoAvailableforsaleFinancialAssets ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationOutOfHeldtomaturityInvestments ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationIntoHeldtomaturityInvestments ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationOutOfLoansAndReceivables ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ReclassificationIntoLoansAndReceivables ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsSoldOrRepledgedAsCollateralAtFairValue ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:LoansPayableInDefault ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfHedgeAccountingExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfCreditRiskExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfNatureAndCarryingAmountOfAssetsObtained ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:AssetsObtained ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:MaturityAnalysisForNonderivativeFinancialLiabilities ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:MaturityAnalysisForDerivativeFinancialLiabilities ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfManagingLiquidityRisk ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutBorrowingsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ValueAtRisk ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9Explanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:InformationOnHowEntityAppliedClassificationRequirementsInHKFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_localised:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9MadeByHKFRS17Explanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_localised:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9MadeByHKFRS17Explanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_localised:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:TransfersOfCumulativeGainLossWithinEquityWhenInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAreDerecognisedDuringPeriod ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfExternalCreditExposuresExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialInstrumentsExplanatory

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Element ird_fs:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露歸類為交易而持有的金融工具。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露為交易而持有的金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

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Element ird_fs:DisclosureOfFinancialInstrumentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融工具的詳細資訊 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialInstrumentsLineItems ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumExposureToCreditRisk ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied ird_fs:DisclosureOfFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied
Presentation | ird_fs:DisclosureOfFinancialInstrumentsAbstract -> ird_fs:DisclosureOfFinancialInstrumentsLineItems ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:MaximumExposureToCreditRisk ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied ird_fs:DisclosureOfFinancialInstrumentsLineItems -> ird_fs:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInHKFRS9AreNotApplied

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Element ird_fs:DisclosureOfFinancialInstrumentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露相關金融工具的詳細資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於金融工具的詳細資訊 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35K
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialInstrumentsTable ird_fs:DisclosureOfFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis
Presentation | ird_fs:DisclosureOfFinancialInstrumentsAbstract -> ird_fs:DisclosureOfFinancialInstrumentsTable ird_fs:DisclosureOfFinancialInstrumentsTable -> ird_fs:ClassesOfFinancialInstrumentsAxis

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Element ird_fs:DisclosureOfFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesTable ird_fs:DisclosureOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAbstract ird_fs:DisclosureOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesTable ird_fs:DisclosureOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesLineItems

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Element ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

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Element ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由於對香港財務報告準則第9號進行修訂，預付帳款特性為負補償而指定的金融負債。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

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Element ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensation

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Element ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂而作出的金融負債的指定的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationTable -> ird_fs:ClassesOfFinancialLiabilitiesAxis

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Element ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems

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Element ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債在香港財務報告準則第9號的初始應用的日期的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Explanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract

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Element ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9 ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9

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Element ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融負債相關計劃資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號的初始應用的日期的金融負債的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Abstract -> ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9Table -> ird_fs:ClassesOfFinancialLiabilitiesAxis

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Element ird_fs:DisclosureOfFinancialLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的披露。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesExplanatory ird_fs:DisclosureOfFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesAbstract

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Element ird_fs:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露為交易而持有的金融負債。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露為交易而持有的金融負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

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Element ird_fs:DisclosureOfFinancialLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的披露 [line items]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesLineItems ird_fs:DisclosureOfFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValue
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesLineItems ird_fs:DisclosureOfFinancialLiabilitiesLineItems -> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesLineItems -> ird_fs:FinancialLiabilitiesAtFairValue

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Element ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems

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Element ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關金融負債的信息，這些合約條款可能會在與基本借貸風險和成本的變化不直接相關的或有事件發生（或不發生）時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract

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Element ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DescriptionOfNatureOfContingentEvent ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost

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Element ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債的資訊 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露金融負債的信息，這些合約條款可能會在發生（或不發生）或有事件時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable -> ird_fs:FinancialLiabilitiesWithContingentFeaturesAxis

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Element ird_fs:DisclosureOfFinancialLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排披露與金融負債相關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesTable ird_fs:DisclosureOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:DisclosureOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfFinancialLiabilitiesAxis
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesTable ird_fs:DisclosureOfFinancialLiabilitiesTable -> ird_fs:ClassesOfFinancialLiabilitiesAxis ird_fs:DisclosureOfFinancialLiabilitiesTable -> ird_fs:CategoriesOfFinancialLiabilitiesAxis

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Element ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

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Element ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在實體財務狀況表中作為供應商融資安排中金融負債的帳面金額及相關的項目。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract

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Element ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:FinancialLiabilities

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Element ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排中金融負債的帳面金額的附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SupplierFinanceArrangementsAxis
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable -> ird_fs:SupplierFinanceArrangementsAxis

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Element ird_fs:DisclosureOfFinancialRiskManagementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體的財務風險管理做法和政策。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融風險管理 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFinancialRiskManagementExplanatory

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Element ird_fs:DisclosureOfFirstTimeAdoptionExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露實體首次採用的香港財務報告準則。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露首次採用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithHKFRSs ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPosition ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedCashFlows ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSs ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSs ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfReasonsWhyEntityElectedToApplyHKFRSsAsIfItHadNeverStoppedApplyingHKFRSs ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInHKFRS1D8Ab ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInHKFRS1D8B ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:StatementThatComparativeInformationDoesNotComplyWithHKFRS7AndHKFRS9 ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithHKFRS7AndHKFRS9 ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfFirstTimeAdoptionExplanatory

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Element ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 結構性實體的融資形式（例如商業票據或中期票據）及其加權平均年期的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露結構性實體的融資形式及其加權平均年期 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
Presentation | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

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Element ird_fs:DisclosureOfGeneralAndAdministrativeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露一般行政管理費用。 [參考：行政費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露一般行政管理費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfGeneralAndAdministrativeExpenseExplanatory

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Element ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 一般對沖會計的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 一般對沖會計的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Hedge accounting
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs_localised:DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs_localised:DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory

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Element ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務報表的一般資料披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露整份財務報表的一般資料。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:NameOfReportingEntityOrOtherMeansOfIdentification ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DescriptionOfNatureOfFinancialStatements ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DateOfEndOfReportingPeriod2013 ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:PeriodCoveredByFinancialStatements ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:DescriptionOfPresentationCurrency ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:LevelOfRoundingUsedInFinancialStatements ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

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Element ird_fs:DisclosureOfGeographicalAreasAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 地理區域的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfGeographicalAreasAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfGeographicalAreasTable ird_fs:DisclosureOfGeographicalAreasAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfGeographicalAreasLineItems
Presentation | ird_fs:DisclosureOfGeographicalAreasExplanatory -> ird_fs:DisclosureOfGeographicalAreasAbstract ird_fs:DisclosureOfGeographicalAreasAbstract -> ird_fs:DisclosureOfGeographicalAreasTable ird_fs:DisclosureOfGeographicalAreasAbstract -> ird_fs:DisclosureOfGeographicalAreasLineItems

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Element ird_fs:DisclosureOfGeographicalAreasExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 地理資訊的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 地理區域的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfGeographicalAreasExplanatory ird_fs:DisclosureOfGeographicalAreasExplanatory -> ird_fs:DisclosureOfGeographicalAreasAbstract

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Element ird_fs:DisclosureOfGeographicalAreasLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 地理區域的披露 [line items]
References |
Definition | ird_fs:DisclosureOfGeographicalAreasAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfGeographicalAreasLineItems ird_fs:DisclosureOfGeographicalAreasLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfGeographicalAreasLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
Presentation | ird_fs:DisclosureOfGeographicalAreasAbstract -> ird_fs:DisclosureOfGeographicalAreasLineItems ird_fs:DisclosureOfGeographicalAreasLineItems -> ird_fs:Revenue ird_fs:DisclosureOfGeographicalAreasLineItems -> ird_fs:NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts

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Element ird_fs:DisclosureOfGeographicalAreasTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 地理區域的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關地理區域的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Definition | ird_fs:DisclosureOfGeographicalAreasAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfGeographicalAreasTable ird_fs:DisclosureOfGeographicalAreasTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis
Presentation | ird_fs:DisclosureOfGeographicalAreasAbstract -> ird_fs:DisclosureOfGeographicalAreasTable ird_fs:DisclosureOfGeographicalAreasTable -> ird_fs:GeographicalAreasAxis

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Element ird_fs:DisclosureOfGoingConcernExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體持續營運的能力。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露持續營運 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfGoingConcernExplanatory

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Element ird_fs:DisclosureOfGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽。 [參考：商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfGoodwillExplanatory

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Element ird_fs:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽未分配到現金產生單位的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 從業務合併中取得的部分商譽未分配至現金產生單位（單位組）的原因的解釋。 [參考：商譽；所有現金產生單位的總計 [member]；所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 133
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

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Element ird_fs:DisclosureOfGovernmentGrantsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 政府補助的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 政府補助的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 20
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfGovernmentGrantsExplanatory ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:DescriptionOfAccountingPolicyForGovernmentGrants ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:RevenueFromGovernmentGrants ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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Element ird_fs:DisclosureOfHedgeAccountingAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖的詳細資料 [abstract]
References |
Definition | ird_fs:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfHedgeAccountingTable ird_fs:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfHedgeAccountingLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs:DisclosureOfHedgeAccountingAbstract ird_fs:DisclosureOfHedgeAccountingAbstract -> ird_fs:DisclosureOfHedgeAccountingTable ird_fs:DisclosureOfHedgeAccountingAbstract -> ird_fs:DisclosureOfHedgeAccountingLineItems

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Element ird_fs:DisclosureOfHedgeAccountingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖會計的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖會計的披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfHedgeAccountingExplanatory ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutHedgesExplanatory ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:GainsLossesOnHedgingInstrument ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:GainsLossesOnHedgedItemAttributableToHedgedRisk ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss ird_fs:DisclosureOfHedgeAccountingExplanatory -> ird_fs:GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations

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Element ird_fs:DisclosureOfHedgeAccountingLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖的詳細資料 [line items]
References |
Definition | ird_fs:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfHedgeAccountingLineItems ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfHedge ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRisksBeingHedged
Presentation | ird_fs:DisclosureOfHedgeAccountingAbstract -> ird_fs:DisclosureOfHedgeAccountingLineItems ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfTypeOfHedge ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:DescriptionOfNatureOfRisksBeingHedged

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Element ird_fs:DisclosureOfHedgeAccountingTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關對沖的詳細資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖的詳細資料 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:URI |
Definition | ird_fs:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfHedgeAccountingTable ird_fs:DisclosureOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfHedgesAxis
Presentation | ird_fs:DisclosureOfHedgeAccountingAbstract -> ird_fs:DisclosureOfHedgeAccountingTable ird_fs:DisclosureOfHedgeAccountingTable -> ird_fs:TypesOfHedgesAxis

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Element ird_fs:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體如何合計於類似實體的權益的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體如何合計於類似實體的權益的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B3
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory

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Element ird_fs:DisclosureOfHyperinflationaryReportingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在惡性通貨膨脹經濟下的財務報告資訊披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在惡性通貨膨脹經濟下的財務報告資訊披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 29
ref:IssueDate |
ref:Section | Disclosures
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfHyperinflationaryReportingExplanatory ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:IdentityOfPriceIndex ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:LevelOfPriceIndex ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:PriceIndexMovements ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:GainsLossesOnNetMonetaryPosition

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Element ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值虧損和減值虧損撥回的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Presentation | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

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Element ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值虧損和減值虧損撥回的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值虧損和減值虧損撥回的披露。 [參考：減值虧損；減值虧損撥回]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

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Element ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值虧損和減值虧損撥回的披露 [line items]
References |
Definition | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:ImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome

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Element ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 減值虧損和減值虧損撥回的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與減值虧損和減值虧損撥回有關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 126
ref:URI |
Definition | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis
Presentation | ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs:ClassesOfAssetsAxis

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Element ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金產生單位已確認或撥回的減值虧損 [abstract]
References |
Definition | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems
Presentation | ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems

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Element ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金產生單位已確認或撥回的減值虧損 [line items]
References |
Definition | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLoss ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLoss
Presentation | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems -> ird_fs:ImpairmentLoss ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedLineItems -> ird_fs:ReversalOfImpairmentLoss

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Element ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與現金產生單位已確認或撥回的減值虧損有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金產生單位已確認或撥回的減值虧損 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis
Presentation | ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable -> ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedTable -> ird_fs:SegmentsAxis

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Element ird_fs:DisclosureOfImpairmentOfAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產減值的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資產減值 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:UnallocatedGoodwill ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfImpairmentOfAssetsExplanatory

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Element ird_fs:DisclosureOfIncomeTaxExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露所得税 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露所得税。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:MajorComponentsOfTaxExpenseIncomeAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:TaxExpenseOfDiscontinuedOperationAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfIncomeTaxExplanatory

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Element ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關參考所授予權益工具的公平價值間接衡量作為實體其他權益工具（即購權益除外）對價而收到的商品或服務的公平價值的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露期間收到的商品或服務的公平價值的間接衡量以及授予的其他權益工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory -> ird_fs:NumberOfInstrumentsOtherEquityInstrumentsGranted ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory -> ird_fs:WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory -> ird_fs:InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted

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Element ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關參考授予的權益工具的公平價值間接衡量作為實體購股權對價收到的商品或服務的公平價值的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露所收到商品或服務公平價值的間接衡量，期間授予的股份期權 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory -> ird_fs:WeightedAverageFairValueAtMeasurementDateShareOptionsGranted ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory -> ird_fs:InformationAboutHowFairValueWasMeasuredShareOptionsGranted

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Element ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關參考授予的權益工具的公平價值間接衡量已修改的以股份為基礎的支付安排中作為實體權益工具對價收到的商品或服務的公平價值的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露所收到商品或服務公平價值的間接衡量，期間修改的以股份為基礎的支付安排 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory -> ird_fs:ExplanationOfModificationsModifiedSharebasedPaymentArrangements ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory -> ird_fs:IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory -> ird_fs:InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements

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Element ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關受收費監管的活動的資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

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Element ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關受收費監管的活動的資訊的披露。收費監管是可向客戶制定收取的商品或服務價格的框架，該框架受收費監管機構的監督和/或批准。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關受收費監管的活動的資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Explanation of activities subject to rate regulation
ref:URI |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

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Element ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關受收費監管的活動的資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIdentityOfRateRegulators ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatRateRegulatorIsRelatedParty ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHowRateRegulatorIsRelated ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfNatureAndExtentOfRateregulatedActivity ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfNatureOfRegulatoryRatesettingProcess ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfIdentityOfRateRegulators ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:StatementThatRateRegulatorIsRelatedParty ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:ExplanationOfHowRateRegulatorIsRelated ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

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Element ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關受收費監管的活動的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關受收費監管的活動的資訊的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Explanation of activities subject to rate regulation
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRateregulatedActivitiesAxis ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable -> ird_fs:TypesOfRateregulatedActivitiesAxis ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis

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Element ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於農產品的資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems
Presentation | ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems

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Element ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於農產品資訊的披露。農產品是實體的生物資產的收穫產品。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於農產品的資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory ird_fs:DisclosureOfInformationAboutAgriculturalProduceExplanatory -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract

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Element ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於農產品的資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OutputOfAgriculturalProduce
Presentation | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems ird_fs:DisclosureOfInformationAboutAgriculturalProduceLineItems -> ird_fs:OutputOfAgriculturalProduce

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Element ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與農產品有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於農產品的資訊的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 46
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:AgriculturalProduceByGroupAxis
Presentation | ird_fs:DisclosureOfInformationAboutAgriculturalProduceAbstract -> ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable ird_fs:DisclosureOfInformationAboutAgriculturalProduceTable -> ird_fs:AgriculturalProduceByGroupAxis

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Element ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

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Element ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Explanation of recognised amounts
ref:URI |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

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Element ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

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Element ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與監管遞延帳戶餘額相關的已確認金額的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與監管遞延帳戶餘額相關的已確認金額的資訊的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Explanation of recognised amounts
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRateregulatedActivitiesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryDeferralAccountBalancesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable -> ird_fs:TypesOfRateregulatedActivitiesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable -> ird_fs:RegulatoryDeferralAccountBalancesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable -> ird_fs:ClassesOfRegulatoryDeferralAccountBalancesAxis ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受對沖會計影響的綜合收益表的金額信息 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems
Presentation | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems

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Element ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受對沖會計影響的綜合收益表的金額信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受對沖會計影響的綜合收益表的金額信息 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract

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Element ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受對沖會計影響的綜合收益表的金額信息 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnHedgeIneffectivenessAbstract ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesOnCashFlowHedgesNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
Presentation | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:GainLossOnHedgeIneffectivenessAbstract ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:GainsLossesOnCashFlowHedgesNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems -> ird_fs:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions

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Element ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露受對沖會計影響的綜合收益表的金額的相關信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受對沖會計影響的綜合收益表的金額信息 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfHedgesAxis
Presentation | ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract -> ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable -> ird_fs:TypesOfHedgesAxis

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Element ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合併結構性實體的資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems

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Element ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合併結構性實體的資訊披露。 [參考：所有合併結構化實體的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合併結構性實體的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Nature of the risks associated with an entity's interests in consolidated structured entities
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract

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Element ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合併結構性實體的資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity

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Element ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與合併結構性實體有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合併結構性實體的資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Nature of the risks associated with an entity's interests in consolidated structured entities
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ConsolidatedStructuredEntitiesAxis
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable -> ird_fs:ConsolidatedStructuredEntitiesAxis

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Element ird_fs:DisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收到依賴自然能源生產電力的合約特徵的資料 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關收到依賴自然能源生產電力的合約的合約特徵，這些合同被視為未履行合同，使實體面臨潛在電量變化的不確定性，以及實體在無法使用電力的交付間隔期間需要購買電力的風險。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatory

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Element ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems
Presentation | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems

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Element ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關指定經損益以公平價值衡量的信貸風險的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract

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Element ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Presentation | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:ReconciliationOfNominalAmountOfCreditDerivativeAbstract ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:ReconciliationOfFairValueOfCreditDerivativeAbstract ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

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Element ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關指定經損益以公平價值衡量的信貸風險的相關信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關指定經損益以公平價值衡量的信貸風險的信息 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
Presentation | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis

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Element ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 131
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets
Presentation | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets

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Element ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露對香港財務報告準則第17號範圍內合同產生信貸風險資訊相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生信貸風險資訊的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 131
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis
Presentation | ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:DisaggregationOfInsuranceContractsAxis

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Element ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露界定利益計劃的資訊 [abstract]
References |
Presentation | ird_fs:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfDefinedBenefitPlansExplanatory ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfReimbursementRightsExplanatory ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfFairValueOfPlanAssetsExplanatory ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

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Element ird_fs:DisclosureOfInformationAboutEmployeesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於僱員資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於僱員資料 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInformationAboutEmployeesExplanatory

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Element ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems
Presentation | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems

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Element ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract
Presentation | ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract

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Element ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量。
References |
Definition | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity
Presentation | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems -> ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity

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Element ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露在收到依賴自然能源生產電力的合約下而購買電力的預計未來現金流量。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstract -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合約服務邊際預期識別計入損益的資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems
Presentation | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems

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Element ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於合約服務邊際利潤或虧損預期的識別資訊的披露。 [參考：合約服務邊際 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合約服務邊際預期識別計入損益的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract

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Element ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於合約服務邊際的預期認可利潤或虧損資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContractualServiceMargin
Presentation | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems -> ird_fs:ContractualServiceMargin

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Element ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露預期合約服務邊際計入損益的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關合約服務邊際預期識別計入損益的資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 109
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsAxis
Presentation | ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable -> ird_fs:MaturityAxis ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable -> ird_fs:InsuranceContractsAxis

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Element ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關實體在結構性實體的權益的定性和定量資訊，包括但不限於結構性實體的性質、目的、規模、活動以融資方式。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露於構性實體的權益的資訊 [line items]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory

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Element ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems

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Element ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [textblock]
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatory -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract

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Element ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的資訊披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonForUsingPresentationAlternative ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DescriptionOfReasonForUsingPresentationAlternative ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments

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Element ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定以其他綜合收益按公平價值計量之權益工具投資的相關資訊披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用以披露指定以其他綜合收益按公平價值計量之權益工具投資的資訊之報表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTable -> ird_fs:ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis

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Element ird_fs:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於主要管理人員的資訊。 [參考：實體或母公司的關鍵管理人員 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於主要管理人員的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

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Element ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露可能影響結構性實體權益的公平價值或風險的與第三方的流動性安排、擔保或其他承諾的資訊。 [參考：擔保 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露可能影響結構性實體權益的公平價值或風險的與第三方的流動性安排、擔保或其他承諾的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
Presentation | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory

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Element ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關界定利益責任到期情況的資訊。這將包括界定利益責任的加權平均期限，並可能包括有關福利支付時間分佈的其他資訊，例如福利支付的期限分析。 [參考：現值的界定利益責任]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於界定利益責任的到期日分佈的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 147
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageDurationOfDefinedBenefitObligation2019 ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory -> ird_fs:WeightedAverageDurationOfDefinedBenefitObligation2019 ird_fs:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory -> ird_fs_localised:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan

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Element ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於分配交易價格的方法，輸入和假設的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於分配交易價格的方法，輸入和假設的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

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Element ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於評估估計可變對價是否受限的方法，輸入和假設的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於評估估計可變對價是否受限的方法，輸入和假設的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

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Element ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於確定交易價格的方法，輸入和假設的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於確定交易價格的方法，輸入和假設的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

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Element ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於衡量退貨，退款和其他類似義務的方法，輸入和假設的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關用於衡量退貨，退款和其他類似義務的方法，輸入和假設的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 126
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers -> ird_fs:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

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Element ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關支柱二所得税的信息 [abstract]
References |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract -> ird_fs:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract -> ird_fs:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract -> ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory

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Element ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems

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Element ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息。 [參考：對沖工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30B
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract

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Element ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NominalAmountOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AveragePriceOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AverageRateOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:NominalAmountOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:AveragePriceOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:AverageRateOfHedgingInstrument ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

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Element ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與對沖工具的條款和條件及其如何影響未來現金流量相關的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關對沖工具的條款和條件及其如何影響未來現金流量的信息 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23A
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:HedgingInstrumentsAxis ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract -> ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable -> ird_fs:HedgingInstrumentsAxis ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由投資實體控制而未綜合的結構性實體的資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與由投資實體控制而未綜合的結構性實體有關的資訊。 [參考：投資實體的披露 [text block]；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由投資實體控制而未綜合的結構性實體的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19F
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由投資實體控制而未綜合的結構性實體資訊 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems -> ird_fs:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems -> ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與由投資實體控制而未綜合的結構性實體有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由投資實體控制而未綜合的結構性實體的資訊 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19F
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable -> ird_fs:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關未綜合的附屬公司的資訊 [abstrac]
References |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關未綜合的附屬公司的資訊的披露。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關未綜合的附屬公司的資訊 [text]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未綜合的附屬公司的資訊 [line items]
References |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingPowerHeldInSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:ProportionOfOwnershipInterestInSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:ProportionOfVotingPowerHeldInSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

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Element ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與未綜合的附屬公司相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關未綜合的附屬公司的資訊 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnconsolidatedSubsidiariesAxis
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable -> ird_fs:UnconsolidatedSubsidiariesAxis

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Element ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems

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Element ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已確認或撥回減值虧損的個別資產（包括商譽或現金產生單位）的資訊。 [參考：商譽；減值虧損；減值虧損撥回；所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract

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Element ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [line items]
References |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLoss ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLoss ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfIndividualAsset ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCashgeneratingUnit ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RecoverableAmountOfAssetOrCashgeneratingUnit ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:ImpairmentLoss ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:ReversalOfImpairmentLoss ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfNatureOfIndividualAsset ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfCashgeneratingUnit ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfCurrentAndFormerWayOfAggregatingAssets ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:RecoverableAmountOfAssetOrCashgeneratingUnit ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

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Element ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與已確認或撥回減值虧損的個別資產或現金產生單位有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已確認或撥回減值虧損的個別資產或現金產生單位的資訊 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract -> ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable -> ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis

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Element ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems

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Element ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的資訊披露。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract

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Element ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Goodwill ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsWithIndefiniteUsefulLife ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfValueAssignedToKeyAssumption ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:Goodwill ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:IntangibleAssetsWithIndefiniteUsefulLife ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:DescriptionOfDiscountRatesAppliedToCashFlowProjections ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:ExplanationOfValueAssignedToKeyAssumption ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

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Element ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與現金產生單位相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位的資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract -> ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable -> ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis

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Element ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露收到依賴自然能源生產電力的合約如何影響實體未來現金流及財務業績的金額、時機和不確定性的資料 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資訊，使財務報表使用者能了解未履行的收到依賴自然能源生產電力的合約對實體未來現金流及財務業績的金額、時機和不確定性的影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatory ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatory ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerous ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:PurchasesOfNaturedependentElectricity ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:ProceedsFromSalesOfUnusedNaturedependentElectricity ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:PurchasesOfElectricityMadeToOffsetSalesOfUnusedNaturedependentElectricity ird_fs:DisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatory -> ird_fs:DescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricity

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Element ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與供應商融資安排相關的信息 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關實體供應商融資安排的信息，使財務報表使用者能夠評估這些安排如何影響實體的負債、現金流和流動性風險。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44F
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

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Element ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以允許將公平價值衡量所確定的資產類別與財務狀況表中的項目進行調節的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfAssetsLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory

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Element ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以允許將公平價值衡量所確定的實體自有權益工具類別與財務狀況表中的項目進行調節的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，實體自有權益工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory

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Element ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以允許將公平價值衡量所確定的負債類別與財務狀況表中的項目進行調節的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露足以將公平價值衡量確定的類別與財務狀況表中的項目進行對帳的信息，負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory

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Element ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使財務報表使用者評估融資活動產生的負債變化的資訊披露，包括現金流產生及非現金變化方面的變化。 [參考：融資活動產生的負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使財務報表使用者評估融資活動產生的負債變化的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44A
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

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Element ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露貨幣不能兑換成另一種貨幣時的信息 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露的信息使財務報表的使用者能夠理解當貨幣不能兑換成另一種貨幣如何影響或預期影響實體的財務表現、財務狀況和現金流量。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | 57A
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory

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Element ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露外地業務的功能貨幣不能兑換成列帳貨幣時的信息 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 當外地業務的功能貨幣不能兑換成實體的列帳貨幣，或列帳貨幣不能兑換成外地業務的功能貨幣時披露的信息。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A20
ref:URI |
Presentation | ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory

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Element ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用的標準或詮釋 [abstract]
References |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
Presentation | ird_fs:DescriptionOfInitialApplicationOfStandardsOrInterpretations -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems

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Element ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用的標準或詮釋 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TitleOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:DescriptionOfFactThatNewOrAmendedHKFRSStandardIsAppliedEarly
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:TitleOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfNatureOfChangeInAccountingPolicy ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRS ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs:DescriptionOfTransitionalProvisionsOfInitiallyAppliedHKFRSThatMightHaveEffectOnFuturePeriods ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems -> ird_fs_localised:DescriptionOfFactThatNewOrAmendedHKFRSStandardIsAppliedEarly

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Element ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露初始應用的標準或詮釋 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關初始應用的標準或解釋的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Definition | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InitiallyAppliedHKFRSsAxis
Presentation | ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract -> ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable ird_fs:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable -> ird_fs:InitiallyAppliedHKFRSsAxis

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Element ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [abstract]
References |
Definition | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [line items]
References |
Definition | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InputToMethodUsedToMeasureContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17LineItems -> ird_fs:InputToMethodUsedToMeasureContractsWithinScopeOfHKFRS17

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Element ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於衡量在香港財務報告準則第17號範圍內的合同的輸入方法 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis
Presentation | ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table -> ird_fs:MethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Table -> ird_fs:InputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Axis

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Element ird_fs:DisclosureOfInsuranceContractsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於保險合同的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:InsuranceServiceResultAbstract ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:AdditionalInformationAboutInsuranceContractsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAnalysisOfInsuranceRevenueExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:InsuranceFinanceIncomeExpenses ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfHKFRS17HaveBeenAppliedAbstract ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfHKFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfHKFRS17DuringPeriodExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:StatementThatEntityAppliesParagraph20OfHKFRS17InDeterminingGroupsOfInsuranceContracts ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17AndCarryingAmountOfRelatedGroupsOfContracts ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:IdentificationOfUnadjustedComparativeInformation ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfHKFRS9AtDateOfInitialApplicationOfHKFRS17 ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs_localised:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs_localised:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs_localised:DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInsuranceContractsExplanatory

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Element ird_fs:DisclosureOfInsurancePremiumRevenueExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露保費收入。 [參考：收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露保費收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInsurancePremiumRevenueExplanatory

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Element ird_fs:DisclosureOfIntangibleAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無形資產的詳細資料 [abstract]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsTable ird_fs:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsAbstract ird_fs:DisclosureOfIntangibleAssetsAbstract -> ird_fs:DisclosureOfIntangibleAssetsTable ird_fs:DisclosureOfIntangibleAssetsAbstract -> ird_fs:DisclosureOfIntangibleAssetsLineItems

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Element ird_fs:DisclosureOfIntangibleAssetsAndGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無形資產和商譽。 [參考：無形資產和商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無形資產和商譽 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfIntangibleAssetsAndGoodwillExplanatory

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Element ird_fs:DisclosureOfIntangibleAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無形資產 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露購買無形資產的全部內容。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:IntangibleAssetsAcquiredByWayOfGovernmentGrant ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:IntangibleAssetsWhoseTitleIsRestricted ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:IntangibleAssetsPledgedAsSecurityForLiabilities ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ContractualCommitmentsForAcquisitionOfIntangibleAssets ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DescriptionOfFullyAmortisedIntangibleAssets ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ResearchAndDevelopmentExpense ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:IdentificationOfUnadjustedComparativeInformation ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfIntangibleAssetsExplanatory

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Element ird_fs:DisclosureOfIntangibleAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產的詳細資料披露 [line items]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsLineItems ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevaluationOfIntangibleAssetsAbstract
Presentation | ird_fs:DisclosureOfIntangibleAssetsAbstract -> ird_fs:DisclosureOfIntangibleAssetsLineItems ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:AmortisationMethodIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:AmortisationRateIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:RevaluationOfIntangibleAssetsAbstract

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Element ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產 [abstract]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Presentation | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems

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Element ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產。 [參考：對實體很重要的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract

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Element ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產 [line items]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsMaterialToEntity ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019
Presentation | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs:IntangibleAssetsMaterialToEntity ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019

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Element ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對實體很重要的無形資產 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:IntangibleAssetsMaterialToEntityAxis
Presentation | ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs:DisclosureOfIntangibleAssetsMaterialToEntityTable -> ird_fs:IntangibleAssetsMaterialToEntityAxis

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Element ird_fs:DisclosureOfIntangibleAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與無形資產有關的詳細資料 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與無形資產有關的詳細資料的附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsTable ird_fs:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ird_fs:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MethodsOfGenerationAxis ird_fs:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfIntangibleAssetsAbstract -> ird_fs:DisclosureOfIntangibleAssetsTable ird_fs:DisclosureOfIntangibleAssetsTable -> ird_fs:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ird_fs:DisclosureOfIntangibleAssetsTable -> ird_fs:MethodsOfGenerationAxis ird_fs:DisclosureOfIntangibleAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems
Presentation | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems

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Element ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的披露。 [參考：具無限可用年限的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract

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Element ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的披露 [line items]
References |
Definition | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IntangibleAssetsWithIndefiniteUsefulLife ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
Presentation | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems -> ird_fs:IntangibleAssetsWithIndefiniteUsefulLife ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems -> ird_fs:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

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Element ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與具無限可用年限的無形資產相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 具無限可用年限的無形資產的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis
Presentation | ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract -> ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable ird_fs:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable -> ird_fs:IntangibleAssetsWithIndefiniteUsefulLifeAxis

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Element ird_fs:DisclosureOfInterestExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息費用。 [參考：利息費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInterestExpenseExplanatory

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Element ird_fs:DisclosureOfInterestInFundsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對基金的興趣披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體對退役、復原及環境修復基金的興趣的全部披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 5
ref:IssueDate |
ref:Section | Conclusions
ref:URI |
Presentation | ird_fs:DisclosureOfInterestInFundsExplanatory -> ird_fs:DescriptionOfNatureOfInterestInFunds ird_fs:DisclosureOfInterestInFundsExplanatory -> ird_fs:RestrictionsOnAccessToAssetsInFunds

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Element ird_fs:DisclosureOfInterestIncomeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息收入和費用。 [參考：利息收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息收入（費用） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInterestIncomeExpenseExplanatory

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Element ird_fs:DisclosureOfInterestIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息收入。 [參考：利息收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露利息收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInterestIncomeExplanatory

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Element ird_fs:DisclosureOfInterestsInAssociatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露於聯營公司之權益。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 於聯營公司之權益的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 2
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInAssociatesExplanatory ird_fs:DisclosureOfInterestsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory

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Element ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營安排權益的披露。合營安排是指兩方或多於兩方共同控制的安排。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營安排權益的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 2
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory -> ird_fs:DisclosureOfJointOperationsExplanatory ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory -> ird_fs:DisclosureOfJointVenturesExplanatory

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Element ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在其他實體利益的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在其它實體的利益披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 1
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInAssociatesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInvestmentEntitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithHKFRS9ToAccountingForAssetsAndLiabilitiesExplanatory ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:IdentificationOfUnadjustedComparativeInformation ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory

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Element ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在附屬公司中的權益披露。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在附屬公司的權益披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 2
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfCompositionOfGroupExplanatory ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:AssetsToWhichSignificantRestrictionsApply ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:LiabilitiesToWhichSignificantRestrictionsApply ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:GainsLossesRecognisedWhenControlInSubsidiaryIsLost ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

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Element ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在不受實體控制的結構性實體（未綜合的結構性實體）中的權益。 [參考：所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對未綜合的結構性實體的利益披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 2
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

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Element ird_fs:DisclosureOfInterimFinancialReportingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關中期財務報告的資訊披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關中期財務報告的資訊披露 。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Section | Content of an interim financial report
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInterimFinancialReportingExplanatory ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfSignificantEventsAndTransactions ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfSeasonalityOrCyclicalityOfInterimOperations ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOrdinaryShares ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOtherShares ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOrdinarySharesPerShare ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOtherSharesPerShare ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfComplianceWithHKFRSsIfAppliedForInterimFinancialReport ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

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Element ird_fs:DisclosureOfInternalCreditExposuresAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInternalCreditExposuresTable ird_fs:DisclosureOfInternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInternalCreditExposuresLineItems
Presentation | ird_fs:DisclosureOfInternalCreditExposuresExplanatory -> ird_fs:DisclosureOfInternalCreditExposuresAbstract ird_fs:DisclosureOfInternalCreditExposuresAbstract -> ird_fs:DisclosureOfInternalCreditExposuresTable ird_fs:DisclosureOfInternalCreditExposuresAbstract -> ird_fs:DisclosureOfInternalCreditExposuresLineItems

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Element ird_fs:DisclosureOfInternalCreditExposuresExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級的披露。 [參考：所有內部信貸評級的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG25
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfInternalCreditExposuresExplanatory ird_fs:DisclosureOfInternalCreditExposuresExplanatory -> ird_fs:DisclosureOfInternalCreditExposuresAbstract

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Element ird_fs:DisclosureOfInternalCreditExposuresLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfInternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInternalCreditExposuresLineItems ird_fs:DisclosureOfInternalCreditExposuresLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CreditExposure
Presentation | ird_fs:DisclosureOfInternalCreditExposuresAbstract -> ird_fs:DisclosureOfInternalCreditExposuresLineItems ird_fs:DisclosureOfInternalCreditExposuresLineItems -> ird_fs:CreditExposure

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Element ird_fs:DisclosureOfInternalCreditExposuresTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與內部信貸評級相關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG25
ref:URI |
Definition | ird_fs:DisclosureOfInternalCreditExposuresAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInternalCreditExposuresTable ird_fs:DisclosureOfInternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InternalCreditGradesAxis ird_fs:DisclosureOfInternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfInternalCreditExposuresAbstract -> ird_fs:DisclosureOfInternalCreditExposuresTable ird_fs:DisclosureOfInternalCreditExposuresTable -> ird_fs:InternalCreditGradesAxis ird_fs:DisclosureOfInternalCreditExposuresTable -> ird_fs:ClassesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfInventoriesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 存貨的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 存貨的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 2
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:DescriptionOfAccountingPolicyForMeasuringInventories ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:InventoryCostFormulas ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:InventoriesAtFairValueLessCostsToSell ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:InventoriesAtNetRealisableValue ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:InventoryWritedown2011 ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:ReversalOfInventoryWritedown ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:CircumstancesLeadingToReversalsOfInventoryWritedown ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:CostOfInventoriesRecognisedAsExpenseDuringPeriod ird_fs:DisclosureOfInventoriesExplanatory -> ird_fs:InventoriesPledgedAsSecurityForLiabilities ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInventoriesExplanatory

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Element ird_fs:DisclosureOfInvestmentContractsLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露投資合同負債。 [參考：投資合同負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露投資合同負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInvestmentContractsLiabilitiesExplanatory

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Element ird_fs:DisclosureOfInvestmentEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資實體是指以下實體：(a)從一個或多個投資者獲取資金，為向這些投資者提供投資管理服務；(b)向投資者承諾，其業務目的純粹是為了從資本增值、投資收入或兩者中獲取回報而投資資金；及 (c)以公平價值基準衡量和評估其幾乎所有的投資的表現。
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資實體的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Investment entity status
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfInvestmentEntitiesExplanatory ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfChangeOfInvestmentEntityStatus ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DescriptionOfReasonsForChangeOfInvestmentEntityStatus ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory ird_fs:DisclosureOfInvestmentEntitiesExplanatory -> ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory

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Element ird_fs:DisclosureOfInvestmentPropertyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關投資物業的詳細資訊的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInvestmentPropertyTable ird_fs:DisclosureOfInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInvestmentPropertyLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory -> ird_fs:DisclosureOfInvestmentPropertyAbstract ird_fs:DisclosureOfInvestmentPropertyAbstract -> ird_fs:DisclosureOfInvestmentPropertyTable ird_fs:DisclosureOfInvestmentPropertyAbstract -> ird_fs:DisclosureOfInvestmentPropertyLineItems

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Element ird_fs:DisclosureOfInvestmentPropertyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ModelUsedToMeasureInvestmentProperty ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:InvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModelAtTimeOfSale ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DepreciationMethodInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DepreciationRateInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfUsefulLifeInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:FairValueOfInvestmentPropertyWhenEntityAppliesCostModel ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInvestmentPropertyExplanatory

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Element ird_fs:DisclosureOfInvestmentPropertyLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關投資物業的詳細資訊的披露 [line items]
References |
Definition | ird_fs:DisclosureOfInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInvestmentPropertyLineItems ird_fs:DisclosureOfInvestmentPropertyLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract
Presentation | ird_fs:DisclosureOfInvestmentPropertyAbstract -> ird_fs:DisclosureOfInvestmentPropertyLineItems ird_fs:DisclosureOfInvestmentPropertyLineItems -> ird_fs:ReconciliationOfChangesInInvestmentPropertyAbstract

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Element ird_fs:DisclosureOfInvestmentPropertyTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關投資物業的詳細資訊的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排有關投資物業的詳細資訊披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
Definition | ird_fs:DisclosureOfInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfInvestmentPropertyTable ird_fs:DisclosureOfInvestmentPropertyTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfInvestmentPropertyTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfInvestmentPropertyTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfInvestmentPropertyAxis
Presentation | ird_fs:DisclosureOfInvestmentPropertyAbstract -> ird_fs:DisclosureOfInvestmentPropertyTable ird_fs:DisclosureOfInvestmentPropertyTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfInvestmentPropertyTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfInvestmentPropertyTable -> ird_fs:TypesOfInvestmentPropertyAxis

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Element ird_fs:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的投資。 [參考：採用權益法入帳的投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的投資 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory

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Element ird_fs:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露除採用權益法入帳外的投資。 [參考：除採用權益法入帳外的投資]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露除採用權益法入帳外的投資 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

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Element ird_fs:DisclosureOfIssuedCapitalExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已發行股本。 [參考：已發行股本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已發行股本 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfIssuedCapitalExplanatory

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Element ird_fs:DisclosureOfJointOperationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfJointOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointOperationsTable ird_fs:DisclosureOfJointOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointOperationsLineItems
Presentation | ird_fs:DisclosureOfJointOperationsExplanatory -> ird_fs:DisclosureOfJointOperationsAbstract ird_fs:DisclosureOfJointOperationsAbstract -> ird_fs:DisclosureOfJointOperationsTable ird_fs:DisclosureOfJointOperationsAbstract -> ird_fs:DisclosureOfJointOperationsLineItems

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Element ird_fs:DisclosureOfJointOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的披露。 [參考：所有聯合營運的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory -> ird_fs:DisclosureOfJointOperationsExplanatory ird_fs:DisclosureOfJointOperationsExplanatory -> ird_fs:DisclosureOfJointOperationsAbstract

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Element ird_fs:DisclosureOfJointOperationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的披露 [line items]
References |
Definition | ird_fs:DisclosureOfJointOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointOperationsLineItems ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInJointOperation ird_fs:DisclosureOfJointOperationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingRightsHeldInJointOperation
Presentation | ird_fs:DisclosureOfJointOperationsAbstract -> ird_fs:DisclosureOfJointOperationsLineItems ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:NameOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointOperation ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:PrincipalPlaceOfBusinessOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:CountryOfIncorporationOfJointOperation ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:ProportionOfOwnershipInterestInJointOperation ird_fs:DisclosureOfJointOperationsLineItems -> ird_fs:ProportionOfVotingRightsHeldInJointOperation

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Element ird_fs:DisclosureOfJointOperationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露聯合營運的有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfJointOperationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointOperationsTable ird_fs:DisclosureOfJointOperationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:JointOperationsAxis
Presentation | ird_fs:DisclosureOfJointOperationsAbstract -> ird_fs:DisclosureOfJointOperationsTable ird_fs:DisclosureOfJointOperationsTable -> ird_fs:JointOperationsAxis

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Element ird_fs:DisclosureOfJointVenturesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointVenturesLineItems
Presentation | ird_fs:DisclosureOfJointVenturesExplanatory -> ird_fs:DisclosureOfJointVenturesAbstract ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesExplanatory -> ird_fs:DisclosureOfJointVenturesAbstract ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesLineItems

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Element ird_fs:DisclosureOfJointVenturesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的披露。 [參考：所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInJointArrangementsExplanatory -> ird_fs:DisclosureOfJointVenturesExplanatory ird_fs:DisclosureOfJointVenturesExplanatory -> ird_fs:DisclosureOfJointVenturesAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfJointVenturesExplanatory ird_fs:DisclosureOfJointVenturesExplanatory -> ird_fs:DisclosureOfJointVenturesAbstract ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfJointVenturesExplanatory

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Element ird_fs:DisclosureOfJointVenturesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingRightsHeldInJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsReceived ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssets ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashAndCashEquivalents ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherCurrentFinancialLiabilities ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherNoncurrentFinancialLiabilities ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevenueFromInterest ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InterestExpense ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeTaxExpenseContinuingOperations ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnrecognisedShareOfLossesOfJointVentures ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CommitmentsInRelationToJointVentures ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInJointVenture ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingRightsHeldInJointVenture
Presentation | ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:NameOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProportionOfOwnershipInterestInJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProportionOfVotingRightsHeldInJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DividendsReceived ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:NoncurrentAssets ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:Revenue ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CashAndCashEquivalents ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:OtherCurrentFinancialLiabilities ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:OtherNoncurrentFinancialLiabilities ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:RevenueFromInterest ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:InterestExpense ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:IncomeTaxExpenseContinuingOperations ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:UnrecognisedShareOfLossesOfJointVentures ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CumulativeUnrecognisedShareOfLossesOfJointVentures ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CommitmentsInRelationToJointVentures ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesLineItems ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:NameOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:CountryOfIncorporationOfJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProportionOfOwnershipInterestInJointVenture ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:ProportionOfVotingRightsHeldInJointVenture

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Element ird_fs:DisclosureOfJointVenturesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露合營公司的資訊議程。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:JointVenturesAxis ird_fs:DisclosureOfJointVenturesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:JointVenturesAxis
Presentation | ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesTable -> ird_fs:JointVenturesAxis ird_fs:DisclosureOfJointVenturesAbstract -> ird_fs:DisclosureOfJointVenturesTable ird_fs:DisclosureOfJointVenturesTable -> ird_fs:JointVenturesAxis

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Element ird_fs:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已知或合理估計的有關支柱二所得税的風險的信息 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露已知或合理可估計的信息，幫助財務報表使用者了解實體因第二支柱所得税的法例而面對的風險。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 88C
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 88D
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract -> ird_fs:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory

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Element ird_fs:DisclosureOfLeasePrepaymentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露預付租賃。 [參考：預付帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露預付租賃 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfLeasePrepaymentsExplanatory

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Element ird_fs:DisclosureOfLeasesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 租賃的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 租賃的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Section | Presentation
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:PresentationOfLeasesForLesseeAbstract ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DescriptionOfCrossreferenceToDisclosuresAboutLeases ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfHKFRS16 ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16 ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingHKAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16Explanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:StatementThatLesseeUsesPracticalExpedientsWhenApplyingHKFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingHKAS17 ird_fs:DisclosureOfLeasesExplanatory -> ird_fs_localised:StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfHKFRS16 ird_fs:DisclosureOfLeasesExplanatory -> ird_fs_localised:DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory ird_fs:DisclosureOfLeasesExplanatory -> ird_fs_localised:AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfHKFRS16 ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfLeasesExplanatory

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Element ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [abstract]
References |
Definition | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems
Presentation | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems

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Element ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量且具不可分割的信貸強化條件的負債。 [參考：以公平價值衡量並經不可分割的第三方信用增強發行的負債 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract

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Element ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [line items]
References |
Definition | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement
Presentation | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems -> ird_fs:DescriptionOfExistenceOfThirdpartyCreditEnhancement ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems -> ird_fs:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

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Element ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量且具不可分割的信貸強化條件的負債的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以公平價值衡量並發行不可分割的第三方信貸強化條件的負債 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 98
ref:URI |
Definition | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
Presentation | ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract -> ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable ird_fs:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable -> ird_fs:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis

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Element ird_fs:DisclosureOfLiquidityRiskExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露流動性風險。 [參考：流動性風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露流動性風險 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfLiquidityRiskExplanatory

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Element ird_fs:DisclosureOfLoansAndAdvancesToBanksExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銀行貸款和墊款。 [參考：銀行貸款和墊款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露銀行貸款和墊款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfLoansAndAdvancesToBanksExplanatory

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Element ird_fs:DisclosureOfLoansAndAdvancesToCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶貸款和墊款。 [參考：客戶貸款和墊款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶貸款和墊款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfLoansAndAdvancesToCustomersExplanatory

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Element ird_fs:DisclosureOfMajorCustomersAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要客戶披露 [abstract]
References |
Definition | ird_fs:DisclosureOfMajorCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMajorCustomersTable ird_fs:DisclosureOfMajorCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMajorCustomersLineItems
Presentation | ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory -> ird_fs:DisclosureOfMajorCustomersAbstract ird_fs:DisclosureOfMajorCustomersAbstract -> ird_fs:DisclosureOfMajorCustomersTable ird_fs:DisclosureOfMajorCustomersAbstract -> ird_fs:DisclosureOfMajorCustomersLineItems

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Element ird_fs:DisclosureOfMajorCustomersLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要客戶披露 [line items]
References |
Definition | ird_fs:DisclosureOfMajorCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMajorCustomersLineItems ird_fs:DisclosureOfMajorCustomersLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfMajorCustomersLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfEntitysRevenue
Presentation | ird_fs:DisclosureOfMajorCustomersAbstract -> ird_fs:DisclosureOfMajorCustomersLineItems ird_fs:DisclosureOfMajorCustomersLineItems -> ird_fs:Revenue ird_fs:DisclosureOfMajorCustomersLineItems -> ird_fs:PercentageOfEntitysRevenue

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Element ird_fs:DisclosureOfMajorCustomersTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要客戶披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露相關實體的主要客戶資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 34
ref:URI |
Definition | ird_fs:DisclosureOfMajorCustomersAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMajorCustomersTable ird_fs:DisclosureOfMajorCustomersTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MajorCustomersAxis
Presentation | ird_fs:DisclosureOfMajorCustomersAbstract -> ird_fs:DisclosureOfMajorCustomersTable ird_fs:DisclosureOfMajorCustomersTable -> ird_fs:MajorCustomersAxis

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Element ird_fs:DisclosureOfMarketRiskExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露市場風險。 [參考：市場風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露市場風險 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfMarketRiskExplanatory

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Element ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 衍生金融負債的到期分析的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems
Presentation | ird_fs:MaturityAnalysisForDerivativeFinancialLiabilities -> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於衍生金融負債到期分析的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows
Presentation | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems -> ird_fs:DerivativeFinancialLiabilitiesUndiscountedCashFlows

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Element ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與衍生金融負債的到期日分析資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於衍生金融負債到期分析的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有作流動性風險管理的金融資產到期日分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems
Presentation | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有作流動性風險管理的金融資產到期日分析的披露。 [參考：金融資產；流動性風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有作流動性風險管理的金融資產到期日分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11E
ref:URI |
Presentation | ird_fs:DescriptionOfManagingLiquidityRisk -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract

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Element ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有作流動性風險管理的金融資產到期日分析的披露 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsHeldForManagingLiquidityRisk
Presentation | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems -> ird_fs:FinancialAssetsHeldForManagingLiquidityRisk

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Element ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與用於管理流動性風險而持有的金融資產到期日分析資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有作流動性風險管理的金融資產到期日分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11E
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract -> ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
Presentation | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities

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Element ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對香港財務報告準則第17號範圍內的合同產生的流動性風險的到期分析 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:MaturityAxis ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17Table -> ird_fs:DisaggregationOfInsuranceContractsAxis

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Element ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非衍生金融負債到期分析的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems
Presentation | ird_fs:MaturityAnalysisForNonderivativeFinancialLiabilities -> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非衍生金融負債到期分析的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows
Presentation | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems -> ird_fs:NonderivativeFinancialLiabilitiesUndiscountedCashFlows

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Element ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關非衍生金融負債到期日分析的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非衍生金融負債到期分析的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable ird_fs:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收融資租賃款到期日分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收融資租賃付款期限分析的披露。融資租賃是實質上轉移了與基礎資產所有權有關的所有風險和報酬的租賃。
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收融資租賃款到期日分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract

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Element ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收融資租賃付款期限分析披露 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems -> ird_fs:UndiscountedFinanceLeasePaymentsToBeReceived

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Element ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與融資租賃應收帳款到期日的分析資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收融資租賃款到期日分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable ird_fs:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運租賃付款期限分析 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 營運租賃付款期限分析的披露。營運租賃是實質上並未轉移與基礎資產所有權相關的所有風險和報酬的租賃。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運租賃付款期限分析 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 97
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract

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Element ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運租賃付款期限分析 [ [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UndiscountedOperatingLeasePaymentsToBeReceived
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems -> ird_fs:UndiscountedOperatingLeasePaymentsToBeReceived

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Element ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與營運租賃付款期限分析相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運租賃付款期限分析 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 97
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable ird_fs:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 會或可能需要就回購終止確認的金融資產的未折現現金流出，或就轉讓的資產支付給受讓方的其他款項的到期日分析的披露，顯示出實體繼續參與的剩餘合同到期日。 [參考：回購終止確認的金融資產所需的未折現現金流出；就轉讓資產應付給受讓人的其他款項]
en | http://www.xbrl.org/2003/arcrole/concept-label | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract

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Element ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems

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Element ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems -> ird_fs:UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems -> ird_fs:AmountsPayableToTransfereeInRespectOfTransferredAssets

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Element ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與用於回購終止確認的金融資產的未折現現金流出或就所轉讓資產應付受讓人的款項的到期分析有關的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 回購終止確認金融資產或需就轉移的資產支付給受讓人的未折現現金流出的到期日分析的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
Presentation | ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable -> ird_fs:MaturityAxis ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable -> ird_fs:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具風險性質和程度的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資訊使財務報表使用者能夠評估實體所面臨的金融工具風險的性質和程度 。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具風險性質和程度的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融工具產生的風險性質和程度 [line items]
References |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MethodsUsedToMeasureRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInMethodsUsedToMeasureRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SummaryQuantitativeDataAboutEntitysExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConcentrationsOfRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAboutEntityExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SensitivityAnalysisForEachTypeOfMarketRisk
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:DescriptionOfExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:MethodsUsedToMeasureRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInObjectivesPoliciesAndProcessesForManagingRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ChangesInMethodsUsedToMeasureRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:SummaryQuantitativeDataAboutEntitysExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:ConcentrationsOfRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:AdditionalInformationAboutEntityExposureToRisk ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems -> ird_fs:SensitivityAnalysisForEachTypeOfMarketRisk

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與金融工具風險性質和程度有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具風險性質和程度的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 34
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable ird_fs:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable -> ird_fs:TypesOfRisksAxis

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [abstract]
References |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [line items]
References |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfHKFRS17AndHowTheyArise ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory

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Element ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由香港財務報告準則第17號範圍內的合同產生的風險的程度和性質 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 124
ref:URI |
Definition | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis
Presentation | ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfHKFRS17Table -> ird_fs:TypesOfRisksAxis

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Element ird_fs:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述因支付股息而可能產生的所得税後果的性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 潛在所得税後果的描述，關於支付股息到那些在所得税税率更高或更低的税務管轄區的股東，如部分或全部淨利潤或留存收益被支付為股息予股東，或可以退還或支付的所得税。 [參考：保留盈餘(虧損)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 82A
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

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Element ird_fs:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露歸屬於單位持有人的資產淨值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露歸屬於單位持有人的資產淨值 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory

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Element ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）披露 [abstract]
References |
Definition | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
Presentation | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

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Element ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）的披露。 [參考：淨界定利益負債（資產）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

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Element ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）披露 [line items]
References |
Definition | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilityAssetOfDefinedBenefitPlans ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract
Presentation | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems -> ird_fs:LiabilityAssetOfDefinedBenefitPlans ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems -> ird_fs:LiabilityAssetOfDefinedBenefitPlans ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems -> ird_fs:ChangesInNetDefinedBenefitLiabilityAssetAbstract

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Element ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與淨界定利益負債（資產）的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨界定利益負債（資產）披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:NetDefinedBenefitLiabilityAssetAxis
Presentation | ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract -> ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:SegmentsAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfNetDefinedBenefitLiabilityAssetTable -> ird_fs:NetDefinedBenefitLiabilityAssetAxis

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Element ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露報告期後非調整事件 [abstract]
References |
Definition | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Presentation | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

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Element ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露報告期後非調整事件 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露報告期後非調整事件。 [參考：報告期後非調整事件 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 21
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

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Element ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後非調整事件的披露 [line items]
References |
Definition | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Presentation | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

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Element ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關本報告期後非調整事件的資料附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露報告期後非調整事件 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 21
ref:URI |
Definition | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:NonadjustingEventsAfterReportingPeriodAxis
Presentation | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodTable -> ird_fs:NonadjustingEventsAfterReportingPeriodAxis

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Element ird_fs:DisclosureOfNoncontrollingInterestsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露非控制性權益。 [參考：非控制性權益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露非控制性權益 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfNoncontrollingInterestsExplanatory

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Element ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有待售的非流動資產和已終止業務的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有待售的非流動資產和已終止業務的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:CashFlowsFromContinuingAndDiscontinuedOperationsAbstract ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:IncomeFromContinuingOperationsAttributableToOwnersOfParent ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

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Element ird_fs:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分類為持有待售的非流動資產或處置組。 [參考：分類為持有待售的非流動資產或處置組]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分類為持有待售的非流動資產或處置組 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

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Element ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他權益工具數量及加權平均行權價格（即低於股份期權等）的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他權益工具數量及加權平均行權價格的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfInstrumentsOtherEquityInstrumentsGranted ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory -> ird_fs:WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019

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Element ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 股份期權數目及加權平均行使價的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露股份期權的數量和加權平均行權價格。 [參考：加權平均值 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfOutstandingShareOptions ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfOutstandingShareOptions ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

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Element ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的數目及加權平均剩餘合同年期 [abstract]
References |
Definition | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems
Presentation | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems

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Element ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的數目及加權平均剩餘合同年期。 [參考：加權平均值 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的數目及加權平均剩餘合同年期 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract

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Element ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的數目及加權平均剩餘合同年期 [line items]
References |
Definition | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfOutstandingShareOptions ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
Presentation | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems -> ird_fs:NumberOfOutstandingShareOptions ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems -> ird_fs:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

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Element ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與未行使購股權的數量和加權平均剩餘合同期限有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的數目及加權平均剩餘合同年期 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis
Presentation | ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable -> ird_fs:RangesOfExercisePricesForOutstandingShareOptionsAxis

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Element ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露管理資本的目標，政策和流程 [abstract]
References |
Definition | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems
Presentation | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems

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Element ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露管理資本的目標，政策和流程 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資訊，使財務報表使用者能評估實體的資本管理目標，政策和流程。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 134
ref:URI |
Presentation | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

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Element ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露管理資本的目標，政策和流程 [line items]
References |
Definition | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements
Presentation | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems -> ird_fs:QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital

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Element ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關管理資本的目標，政策和流程的資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露管理資本的目標，政策和流程 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 136
ref:URI |
Definition | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CapitalRequirementsAxis
Presentation | ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract -> ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable ird_fs:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable -> ird_fs:CapitalRequirementsAxis

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Element ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產抵銷的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems

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Element ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產和金融負債抵銷的披露。 [參考：金融資產；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產和金融負債抵銷的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Offsetting financial assets and financial liabilities
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

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Element ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產抵銷的披露。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產抵銷的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory ird_fs:DisclosureOfOffsettingOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract

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Element ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產抵銷的披露 [line items]
References |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems ird_fs:DisclosureOfOffsettingOfFinancialAssetsLineItems -> ird_fs:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

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Element ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露金融資產抵銷的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產抵銷的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:URI |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfFinancialAssetsAxis ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CounterpartiesAxis
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable -> ird_fs:TypesOfFinancialAssetsAxis ird_fs:DisclosureOfOffsettingOfFinancialAssetsTable -> ird_fs:CounterpartiesAxis

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Element ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債抵銷的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems

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Element ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債抵銷的披露。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債抵銷的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract

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Element ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的抵銷的披露 [line items]
References |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems -> ird_fs:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

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Element ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排有關披露抵銷金融負債的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債抵銷的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:URI |
Definition | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfFinancialLiabilitiesAxis ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CounterpartiesAxis
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract -> ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable -> ird_fs:TypesOfFinancialLiabilitiesAxis ird_fs:DisclosureOfOffsettingOfFinancialLiabilitiesTable -> ird_fs:CounterpartiesAxis

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Element ird_fs:DisclosureOfOperatingSegmentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經營分部的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfOperatingSegmentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOperatingSegmentsTable ird_fs:DisclosureOfOperatingSegmentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOperatingSegmentsLineItems
Presentation | ird_fs:DisclosureOfOperatingSegmentsExplanatory -> ird_fs:DisclosureOfOperatingSegmentsAbstract ird_fs:DisclosureOfOperatingSegmentsAbstract -> ird_fs:DisclosureOfOperatingSegmentsTable ird_fs:DisclosureOfOperatingSegmentsAbstract -> ird_fs:DisclosureOfOperatingSegmentsLineItems

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Element ird_fs:DisclosureOfOperatingSegmentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經營分部的披露。 [參考：經營分部 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經營分部的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfOperatingSegmentsExplanatory ird_fs:DisclosureOfOperatingSegmentsExplanatory -> ird_fs:DisclosureOfOperatingSegmentsAbstract

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Element ird_fs:DisclosureOfOperatingSegmentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 經營分部的披露 [line items]
References |
Definition | ird_fs:DisclosureOfOperatingSegmentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOperatingSegmentsLineItems ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RevenueFromInterest ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InterestExpense ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InterestRevenueExpense ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeTaxExpenseContinuingOperations ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherMaterialNoncashItems ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossBeforeTax ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Assets ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionsToNoncurrentAssets ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Liabilities ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMaterialReconcilingItems
Presentation | ird_fs:DisclosureOfOperatingSegmentsAbstract -> ird_fs:DisclosureOfOperatingSegmentsLineItems ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:Revenue ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:RevenueFromInterest ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:InterestExpense ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:InterestRevenueExpense ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:DepreciationAndAmortisationExpense ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:IncomeTaxExpenseContinuingOperations ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:OtherMaterialNoncashItems ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ProfitLossBeforeTax ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ProfitLoss ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:Assets ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:AdditionsToNoncurrentAssets ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:Liabilities ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInOperatingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInInvestingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:CashFlowsFromUsedInFinancingActivities ird_fs:DisclosureOfOperatingSegmentsLineItems -> ird_fs:DescriptionOfMaterialReconcilingItems

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Element ird_fs:DisclosureOfOperatingSegmentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經營分部的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關經營分部的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Definition | ird_fs:DisclosureOfOperatingSegmentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOperatingSegmentsTable ird_fs:DisclosureOfOperatingSegmentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentConsolidationItemsAxis ird_fs:DisclosureOfOperatingSegmentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis
Presentation | ird_fs:DisclosureOfOperatingSegmentsAbstract -> ird_fs:DisclosureOfOperatingSegmentsTable ird_fs:DisclosureOfOperatingSegmentsTable -> ird_fs:SegmentConsolidationItemsAxis ird_fs:DisclosureOfOperatingSegmentsTable -> ird_fs:SegmentsAxis

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Element ird_fs:DisclosureOfOtherAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他資產。 [參考：其他資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherAssetsExplanatory

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Element ird_fs:DisclosureOfOtherCurrentAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他流動資產。 [參考：其他流動資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他流動資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherCurrentAssetsExplanatory

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Element ird_fs:DisclosureOfOtherCurrentLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他流動負債。 [參考：其他流動負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他流動負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherCurrentLiabilitiesExplanatory

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Element ird_fs:DisclosureOfOtherLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他負債。 [參考：其他負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherLiabilitiesExplanatory

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Element ird_fs:DisclosureOfOtherNoncurrentAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他非流動資產。 [參考：其他非流動資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他非流動資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherNoncurrentAssetsExplanatory

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Element ird_fs:DisclosureOfOtherNoncurrentLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他非流動負債。 [參考：其他非流動負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他非流動負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherNoncurrentLiabilitiesExplanatory

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Element ird_fs:DisclosureOfOtherOperatingExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運費用。 [參考：其他營運收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherOperatingExpenseExplanatory

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Element ird_fs:DisclosureOfOtherOperatingIncomeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運收入或費用。 [參考：其他營運收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運收入（支出） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherOperatingIncomeExpenseExplanatory

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Element ird_fs:DisclosureOfOtherOperatingIncomeExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運收入。 [參考：其他營運收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露其他營運收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherOperatingIncomeExplanatory

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Element ird_fs:DisclosureOfOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOtherProvisionsTable ird_fs:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOtherProvisionsLineItems
Presentation | ird_fs:DisclosureOfOtherProvisionsExplanatory -> ird_fs:DisclosureOfOtherProvisionsAbstract ird_fs:DisclosureOfOtherProvisionsAbstract -> ird_fs:DisclosureOfOtherProvisionsTable ird_fs:DisclosureOfOtherProvisionsAbstract -> ird_fs:DisclosureOfOtherProvisionsLineItems

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Element ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備、或有負債和或有資產的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備、或有負債和或有資產的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DisclosureOfOtherProvisionsExplanatory ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DisclosureOfContingentLiabilitiesExplanatory ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DescriptionOfNatureOfContingentAssets ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfEstimatedFinancialEffectOfContingentAssets ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:EstimatedFinancialEffectOfContingentAssets ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:InformationAboutContingentAssetsThatDisclosureIsNotPracticable ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

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Element ird_fs:DisclosureOfOtherProvisionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的披露。 [參考：其他準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:DisclosureOfOtherProvisionsExplanatory ird_fs:DisclosureOfOtherProvisionsExplanatory -> ird_fs:DisclosureOfOtherProvisionsAbstract

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Element ird_fs:DisclosureOfOtherProvisionsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備披露 [line items]
References |
Definition | ird_fs:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfOtherProvisionsLineItems ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfObligationOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedReimbursementOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsAbstract -> ird_fs:DisclosureOfOtherProvisionsLineItems ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:ReconciliationOfChangesInOtherProvisionsAbstract ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfNatureOfObligationOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfExpectedTimingOfOutflowsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:AssetRecognisedForExpectedReimbursementOtherProvisions ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:ExpectedReimbursementOtherProvisions

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Element ird_fs:DisclosureOfOtherProvisionsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他準備的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與其他準備有關的資料。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 84
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfOtherProvisionsTable ird_fs:DisclosureOfOtherProvisionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfProvisionsAxis
Presentation | ird_fs:DisclosureOfOtherProvisionsAbstract -> ird_fs:DisclosureOfOtherProvisionsTable ird_fs:DisclosureOfOtherProvisionsTable -> ird_fs:ClassesOfProvisionsAxis

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Element ird_fs:DisclosureOfPerformanceObligationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 履約義務的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfPerformanceObligationsTable ird_fs:DisclosureOfPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPerformanceObligationsLineItems
Presentation | ird_fs:DisclosureOfPerformanceObligationsExplanatory -> ird_fs:DisclosureOfPerformanceObligationsAbstract ird_fs:DisclosureOfPerformanceObligationsAbstract -> ird_fs:DisclosureOfPerformanceObligationsTable ird_fs:DisclosureOfPerformanceObligationsAbstract -> ird_fs:DisclosureOfPerformanceObligationsLineItems

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Element ird_fs:DisclosureOfPerformanceObligationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同中的履約義務。 [參考：履約義務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 履約義務的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfPerformanceObligationsExplanatory ird_fs:DisclosureOfPerformanceObligationsExplanatory -> ird_fs:DisclosureOfPerformanceObligationsAbstract

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Element ird_fs:DisclosureOfPerformanceObligationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 履約義務的披露 [line items]
References |
Definition | ird_fs:DisclosureOfPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPerformanceObligationsLineItems ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
Presentation | ird_fs:DisclosureOfPerformanceObligationsAbstract -> ird_fs:DisclosureOfPerformanceObligationsLineItems ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfSignificantPaymentTermsInContractsWithCustomers ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfTypesOfWarrantiesAndRelatedObligations ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

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Element ird_fs:DisclosureOfPerformanceObligationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與客戶合同中的履約義務有關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 履約義務的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 119
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfPerformanceObligationsTable ird_fs:DisclosureOfPerformanceObligationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PerformanceObligationsAxis
Presentation | ird_fs:DisclosureOfPerformanceObligationsAbstract -> ird_fs:DisclosureOfPerformanceObligationsTable ird_fs:DisclosureOfPerformanceObligationsTable -> ird_fs:PerformanceObligationsAxis

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Element ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露或有事件發生（或不發生）可能導致的合約現金流量變動 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露金融資產或金融負債的合約現金流量可能發生的定量變化，這些變化可能由合約條款引起，當發生（或不發生）與基本借貸風險和成本的變化不直接相關的或有事件時，合約現金流量的金額可能會發生變化。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:DisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatory

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Element ird_fs:DisclosureOfPrepaymentsAndOtherAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露預付帳款及其他資產。 [參考：其他資產；預付帳款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露預付帳款和其他資產 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfPrepaymentsAndOtherAssetsExplanatory

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Element ird_fs:DisclosureOfProductsAndServicesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 產品和服務的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfProductsAndServicesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfProductsAndServicesTable ird_fs:DisclosureOfProductsAndServicesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfProductsAndServicesLineItems
Presentation | ird_fs:DisclosureOfProductsAndServicesExplanatory -> ird_fs:DisclosureOfProductsAndServicesAbstract ird_fs:DisclosureOfProductsAndServicesAbstract -> ird_fs:DisclosureOfProductsAndServicesTable ird_fs:DisclosureOfProductsAndServicesAbstract -> ird_fs:DisclosureOfProductsAndServicesLineItems

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Element ird_fs:DisclosureOfProductsAndServicesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的產品和服務的披露。 [參考：產品和服務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 產品和服務的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 32
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfProductsAndServicesExplanatory ird_fs:DisclosureOfProductsAndServicesExplanatory -> ird_fs:DisclosureOfProductsAndServicesAbstract

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Element ird_fs:DisclosureOfProductsAndServicesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 產品和服務的披露 [line items]
References |
Definition | ird_fs:DisclosureOfProductsAndServicesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfProductsAndServicesLineItems ird_fs:DisclosureOfProductsAndServicesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue
Presentation | ird_fs:DisclosureOfProductsAndServicesAbstract -> ird_fs:DisclosureOfProductsAndServicesLineItems ird_fs:DisclosureOfProductsAndServicesLineItems -> ird_fs:Revenue

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Element ird_fs:DisclosureOfProductsAndServicesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 產品和服務的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露相關實體的產品和服務的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 32
ref:URI |
Definition | ird_fs:DisclosureOfProductsAndServicesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfProductsAndServicesTable ird_fs:DisclosureOfProductsAndServicesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ProductsAndServicesAxis
Presentation | ird_fs:DisclosureOfProductsAndServicesAbstract -> ird_fs:DisclosureOfProductsAndServicesTable ird_fs:DisclosureOfProductsAndServicesTable -> ird_fs:ProductsAndServicesAxis

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Element ird_fs:DisclosureOfProfitLossFromOperatingActivitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運活動的利潤（虧損）。 [參考：營運活動的利潤（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露營運活動的利潤（虧損） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfProfitLossFromOperatingActivitiesExplanatory

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Element ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、工業裝置及設備的詳細資料 [abstract]
References |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems

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Element ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、工業裝置及設備 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露全部物業、工業裝置及設備。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:PropertyPlantAndEquipmentRestrictionsOnTitle ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:PropertyPlantAndEquipmentPledgedAsSecurity ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:IdentificationOfUnadjustedComparativeInformation ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_localised:ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_localised:CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_localised:DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfHKAS16 ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory

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Element ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、工業裝置及設備的詳細資料 [line items]
References |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MeasurementBasesPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationMethodPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DepreciationRatePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAbstract ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PropertyPlantAndEquipmentRevaluationAbstract
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:MeasurementBasesPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DepreciationMethodPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DepreciationRatePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:DescriptionOfUsefulLifePropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:AdditionalInformationAbstract ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:PropertyPlantAndEquipmentRevaluationAbstract

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Element ird_fs:DisclosureOfPropertyPlantAndEquipmentTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、工業裝置及設備的詳細資料 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露相關的物業、工業裝置及設備的詳細資料附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs:DisclosureOfPropertyPlantAndEquipmentTable ird_fs:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis ird_fs:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis ird_fs:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfProvisionMatrixAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 規定矩陣的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfProvisionMatrixAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfProvisionMatrixTable ird_fs:DisclosureOfProvisionMatrixAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfProvisionMatrixLineItems
Presentation | ird_fs:DisclosureOfProvisionMatrixExplanatory -> ird_fs:DisclosureOfProvisionMatrixAbstract ird_fs:DisclosureOfProvisionMatrixAbstract -> ird_fs:DisclosureOfProvisionMatrixTable ird_fs:DisclosureOfProvisionMatrixAbstract -> ird_fs:DisclosureOfProvisionMatrixLineItems

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Element ird_fs:DisclosureOfProvisionMatrixExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在供應矩陣的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 規定矩陣的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfProvisionMatrixExplanatory ird_fs:DisclosureOfProvisionMatrixExplanatory -> ird_fs:DisclosureOfProvisionMatrixAbstract

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Element ird_fs:DisclosureOfProvisionMatrixLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 規定矩陣的披露 [line items]
References |
Definition | ird_fs:DisclosureOfProvisionMatrixAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfProvisionMatrixLineItems ird_fs:DisclosureOfProvisionMatrixLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfProvisionMatrixLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossRate
Presentation | ird_fs:DisclosureOfProvisionMatrixAbstract -> ird_fs:DisclosureOfProvisionMatrixLineItems ird_fs:DisclosureOfProvisionMatrixLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfProvisionMatrixLineItems -> ird_fs:ExpectedCreditLossRate

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Element ird_fs:DisclosureOfProvisionMatrixTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露相關供應矩陣資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 規定矩陣的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
Definition | ird_fs:DisclosureOfProvisionMatrixAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfProvisionMatrixTable ird_fs:DisclosureOfProvisionMatrixTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfProvisionMatrixTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PastDueStatusAxis ird_fs:DisclosureOfProvisionMatrixTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfProvisionMatrixAbstract -> ird_fs:DisclosureOfProvisionMatrixTable ird_fs:DisclosureOfProvisionMatrixTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfProvisionMatrixTable -> ird_fs:PastDueStatusAxis ird_fs:DisclosureOfProvisionMatrixTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfProvisionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露準備。 [參考：準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露準備 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfProvisionsExplanatory

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Element ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關面臨風險的資產和負債的風險、性質和帳面價值的定性信息 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由於貨幣不能兑換成另一種貨幣，以及面臨每種類型風險的資產和負債的性質和帳面價值，而使實體面臨的風險的定性資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfAssetsExposedToRisk ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CarryingAmountOfLiabilitiesExposedToRisk
Presentation | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems -> ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory -> ird_fs:CarryingAmountOfAssetsExposedToRisk ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory -> ird_fs:CarryingAmountOfLiabilitiesExposedToRisk

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Element ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 承租人租賃量化的資訊披露 [abstract]
References |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:InterestExpenseOnLeaseLiabilities ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:IncomeFromSubleasingRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:CashOutflowForLeases ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:AdditionsToRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:GainsLossesArisingFromSaleAndLeasebackTransactions ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

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Element ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出租人租賃的定量資訊披露 [abstract]
References |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract -> ird_fs:SellingProfitLossOnFinanceLeases ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract -> ird_fs:FinanceIncomeOnNetInvestmentInFinanceLease ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract -> ird_fs:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract -> ird_fs:OperatingLeaseIncome

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Element ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化的資訊披露 [abstract]
References |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems

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Element ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化的資訊披露。 [參考：使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化的資訊披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract

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Element ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化資訊披露 [line items]
References |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDateOfRevaluationRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetsRevaluedAssetsAtCost ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetsRevaluationSurplus ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:EffectiveDateOfRevaluationRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:RightofuseAssetsRevaluedAssetsAtCost ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:RightofuseAssetsRevaluationSurplus ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:ReconciliationOfChangesInRightofuseAssetsAbstract

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Element ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用權資產量化的資訊披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:URI |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract -> ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的行權價格範圍 [abstract]
References |
Definition | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems
Presentation | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems

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Element ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的行權價格範圍 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使股份期權的行權價格範圍。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract

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Element ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的行權價格範圍 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExercisePriceOfOutstandingShareOptions2019
Presentation | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems -> ird_fs:ExercisePriceOfOutstandingShareOptions2019

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Element ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未行使購股權的行權價格範圍 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關的尚未行使購股權行使價範圍的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [abstract]
References |
Definition | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems
Presentation | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

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Element ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露供應商融資安排中金融負債的付款到期日範圍。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Presentation | ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory

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Element ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [line item]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements
Presentation | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements

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Element ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債的付款到期日範圍 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露供應商融資安排中金融負債的付款到期日範圍的附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract -> ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable ird_fs:DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由權益排名低於實體的各方所承擔的結構性實體的潛在虧損金額及排名。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露由權益排名低於實體的各方所承擔的結構性實體的潛在虧損金額及排名 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B26
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
Presentation | ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory -> ird_fs:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory

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Element ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems

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Element ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於金融資產重新分類的資訊。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory ird_fs:DisclosureOfReclassificationOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract

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Element ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與金融資產重新分類相關的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:EventsOfReclassificationOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsAbstract -> ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable -> ird_fs:EventsOfReclassificationOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新分類的金融工具。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新分類的金融工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory

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Element ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變更的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems

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Element ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務報表中項目列報的重新分類或變更。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變更的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 41
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory ird_fs:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract

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Element ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變更的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountOfReclassificationsOrChangesInPresentation ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:DescriptionOfNatureOfReclassificationOrChangesInPresentation ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:AmountOfReclassificationsOrChangesInPresentation ird_fs:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs:DescriptionOfReasonForReclassificationOrChangesInPresentation

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Element ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與重新分類或列報變更相關的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類或列報變更的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 41
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ReclassifiedItemsAxis
Presentation | ird_fs:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs:DisclosureOfReclassificationsOrChangesInPresentationTable -> ird_fs:ReclassifiedItemsAxis

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Element ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithHKFRS9ToAccountingForAssetsAndLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從對投資以成本或根據香港財務報告準則第9號衡量轉變為對資產和負債衡量時，終止確認的投資與確認的資產和負債的對帳的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認的投資與確認的資產和負債的對帳的披露，從對投資以成本或根據香港財務報告準則第9號衡量轉變為對資產和負債衡量 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C12
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithHKFRS9ToAccountingForAssetsAndLiabilitiesExplanatory

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Element ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從權益法轉變為對資產和負債衡量時，終止確認的投資與確認的資產和負債的對帳的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認的投資與確認的資產和負債的對帳的披露，從權益法轉變為對資產和負債衡量 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C10
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory

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Element ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產變動的對帳的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產變動的對帳的披露。 [參考：生物資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產變動的對帳的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產變動對帳的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems -> ird_fs:ReconciliationOfChangesInBiologicalAssetsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 生物資產變動的對帳的披露 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與生物資產變動對帳有關的資料。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BiologicalAssetsAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs:BiologicalAssetsAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽變化調節 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽變化調節。 [參考：商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽變化調節 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory ird_fs:DisclosureOfReconciliationOfChangesInGoodwillExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露商譽變動對帳 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInGoodwillAbstract
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems ird_fs:DisclosureOfReconciliationOfChangesInGoodwillLineItems -> ird_fs:ReconciliationOfChangesInGoodwillAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與商譽變化調節有關的資訊附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽變化調節 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:Paragraph | B67
ref:Subparagraph | d
Definition | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfReconciliationOfChangesInGoodwillTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳的披露，即未來現金流量、風險調整對非財務風險和合約服務邊際的現值的估計。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 101
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsThatAreLiabilities
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsThatAreLiabilities ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:InsuranceContractsThatAreLiabilities ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems -> ird_fs:ChangesInInsuranceContractsForReconciliationByComponentsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露保險合同組成部分變更對帳的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險合同組成部分變更的對帳的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 101
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable -> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable -> ird_fs:InsuranceContractsAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 100
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InsuranceContractsThatAreLiabilities
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsLiabilityAsset ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsThatAreAssets ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsThatAreLiabilities ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:InsuranceContractsThatAreLiabilities ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems -> ird_fs:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳。
en | http://www.xbrl.org/2003/arcrole/concept-label | 按剩餘承保範圍和已發生的索賠劃分的保險合同變動的對帳披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 100
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:InsuranceContractsAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable -> ird_fs:DisaggregationOfInsuranceContractsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable -> ird_fs:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable -> ird_fs:InsuranceContractsByComponentsAxis ird_fs:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable -> ird_fs:InsuranceContractsAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽變動對帳的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽變動對帳的披露 。 [參考：無形資產和商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽變動對帳的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽變動的對帳的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems -> ird_fs:ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與無形資產和商譽變動對帳的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽變動對帳的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MethodsOfGenerationAxis ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable -> ird_fs:ClassesOfIntangibleAssetsAndGoodwillAxis ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable -> ird_fs:MethodsOfGenerationAxis ird_fs:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋。損失撥備是根據香港財務報告準則第9號第4.1.2段衡量的金融資產、租賃應收款和合同資產的預期信貸損失撥備、根據香港財務報告準則第9號第4.1.2A段衡量的金融資產的累計減值金額以及貸款承諾和財務擔保合同的預期信貸損失撥備。 [參考：總帳面金額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露損失撥備變動調節表和金融工具帳面總額變動的解釋 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFinancialAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:IncreaseDecreaseInFinancialAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

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Element ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露損失撥備變動的調節表以及金融工具帳面總額變動的解釋 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:ClassesOfFinancialInstrumentsAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:TypeOfMeasurementOfExpectedCreditLossesAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:MethodOfAssessmentOfExpectedCreditLossesAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:CreditImpairmentOfFinancialInstrumentsAxis ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

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Element ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、機器及設備，包括使用權資產，變動的對帳 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems

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Element ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、機器及設備，包括使用權資產，變動的對帳 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備，包括使用權資產的變動對帳的披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

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Element ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、機器及設備，包括使用權資產，變動的對帳 [line item]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems -> ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems -> ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems -> ird_fs_localised:PropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露物業、機器及設備，包括使用權資產，變動的對帳 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露物業、工業裝置及設備，包括使用權資產的變動對帳的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis ird_fs:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable -> ird_fs:ClassesOfPropertyPlantAndEquipmentAxis

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Element ird_fs:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務狀況表中列報的受可對銷、可強制執行淨額計算安排或類似協議規限的金融資產淨額與財務狀況表中列報的各個單項金額的調節情況。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受可對銷、可強制執行淨額計算安排或類似協議規限的金融資產對財務狀況表中各個項目的調節 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B46
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

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Element ird_fs:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露財務狀況表中列報的受可對銷、可強制執行淨額計算安排或類似協議規限的金融負債淨額與財務狀況表中列報的各個單項金額的調節情況。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受可對銷、可強制執行淨額計算安排或類似協議規限的金融負債對財務狀況表中各個項目的調節 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B46
ref:URI |
Presentation | ird_fs:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

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Element ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資活動產生的債務的對帳披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
Presentation | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems

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Element ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資活動產生的債務的對帳披露。 [參考：融資活動產生的負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資活動產生的債務的對帳披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44D
ref:URI |
Presentation | ird_fs:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract

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Element ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資活動產生的債務的對帳披露 [line items]
References |
Definition | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilitiesArisingFromFinancingActivities
Presentation | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems -> ird_fs:LiabilitiesArisingFromFinancingActivities ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems -> ird_fs:LiabilitiesArisingFromFinancingActivities ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems -> ird_fs:ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

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Element ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露融資活動產生的債務的對帳資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資活動產生的債務的對帳披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44D
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis
Presentation | ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract -> ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable ird_fs:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable -> ird_fs:LiabilitiesArisingFromFinancingActivitiesAxis

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Element ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的聯營公司財務資訊摘要及聯營公司權益帳面金額的對帳。 [參考：帳面金額 [member]；所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的聯營公司財務資訊摘要及聯營公司權益帳面金額的對帳 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B14
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

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Element ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的合營公司財務資訊摘要及合營公司權益帳面金額的對帳。 [參考：帳面金額 [member]；所有合營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露採用權益法入帳的合營公司財務資訊摘要及合營公司權益帳面金額的對帳 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B14
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory

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Element ird_fs:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 禁止贖回，轉移金融負債和權益之間的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於在禁止贖回，導致金融負債和權益之間的轉移變化的全部披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 2
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
Presentation | ird_fs:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory -> ird_fs:TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition ird_fs:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory -> ird_fs:TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

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Element ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新指定的金融資產和負債 [abstract]
References |
Definition | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems

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Element ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新指定的金融資產和負債 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在過渡到香港財務報告準則中被重新指定的金融資產和負債。 [參考：金融資產；金融負債；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 29
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DescriptionOfRedesignatedFinancialLiabilities ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory -> ird_fs:DescriptionOfRedesignatedFinancialAssets

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Element ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新指定的金融資產和負債 [line items]
References |
Definition | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
Presentation | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems -> ird_fs:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems -> ird_fs:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss

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Element ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露重新指定的金融資產和負債 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關重新指定的金融資產和負債的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 29
ref:URI |
Definition | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RedesignationAxis
Presentation | ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract -> ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable ird_fs:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable -> ird_fs:RedesignationAxis

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Element ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems

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Element ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Explanatory -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract

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Element ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [line items]
References |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17 ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfHKFRS17 ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated

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Element ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露於初始應用香港財務報告準則第17號之日重新指定金融資產相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日重新指定金融資產的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfFinancialAssetsAxis
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Abstract -> ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17Table -> ird_fs:ClassesOfFinancialAssetsAxis

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Element ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶的完整披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 監管遞延帳戶的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Section | Presentation
ref:URI |
Presentation | ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory -> ird_fs:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRegulatoryDeferralAccountsExplanatory

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Element ird_fs:DisclosureOfReimbursementRightsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷權披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReimbursementRightsTable ird_fs:DisclosureOfReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReimbursementRightsLineItems
Presentation | ird_fs:DisclosureOfReimbursementRightsExplanatory -> ird_fs:DisclosureOfReimbursementRightsAbstract ird_fs:DisclosureOfReimbursementRightsAbstract -> ird_fs:DisclosureOfReimbursementRightsTable ird_fs:DisclosureOfReimbursementRightsAbstract -> ird_fs:DisclosureOfReimbursementRightsLineItems

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Element ird_fs:DisclosureOfReimbursementRightsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷權的披露。 [參考：界定利益責任相關的報銷權的公平價值]
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷權披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfReimbursementRightsExplanatory ird_fs:DisclosureOfReimbursementRightsExplanatory -> ird_fs:DisclosureOfReimbursementRightsAbstract

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Element ird_fs:DisclosureOfReimbursementRightsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷權的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReimbursementRightsLineItems ird_fs:DisclosureOfReimbursementRightsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ChangesInReimbursementRightsAbstract ird_fs:DisclosureOfReimbursementRightsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReimbursementRightsAtFairValue
Presentation | ird_fs:DisclosureOfReimbursementRightsAbstract -> ird_fs:DisclosureOfReimbursementRightsLineItems ird_fs:DisclosureOfReimbursementRightsLineItems -> ird_fs:ReimbursementRightsAtFairValue ird_fs:DisclosureOfReimbursementRightsLineItems -> ird_fs:ReimbursementRightsAtFairValue ird_fs:DisclosureOfReimbursementRightsLineItems -> ird_fs:ChangesInReimbursementRightsAbstract

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Element ird_fs:DisclosureOfReimbursementRightsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排相關的報銷權的資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 報銷權披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReimbursementRightsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReimbursementRightsTable ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis ird_fs:DisclosureOfReimbursementRightsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis
Presentation | ird_fs:DisclosureOfReimbursementRightsAbstract -> ird_fs:DisclosureOfReimbursementRightsTable ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:SegmentsAxis ird_fs:DisclosureOfReimbursementRightsTable -> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis

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Element ird_fs:DisclosureOfReinsuranceExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露再保險。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露再保險 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfReinsuranceExplanatory

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Element ird_fs:DisclosureOfRelatedPartyExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關聯方 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露關聯方的全部內容。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Section | Disclosures
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRelatedPartyExplanatory ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:NameOfParentEntity ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:NameOfUltimateParentOfGroup ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:ExplanationOfRelationshipsBetweenParentsAndEntity ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensationShorttermEmployeeBenefits ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensationPostemploymentBenefits ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensationOtherLongtermBenefits ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensationTerminationBenefits ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensationSharebasedPayment ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:KeyManagementPersonnelCompensation ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425

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Element ird_fs:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露回購和反向回購協議。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露回購和反向回購協定 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

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Element ird_fs:DisclosureOfResearchAndDevelopmentExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露研究和開發支出。 [參考：研究和開發支出]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露研發費用 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfResearchAndDevelopmentExpenseExplanatory

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Element ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益內儲備的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露權益中的儲備。 [參考：其他儲備 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfReservesWithinEquityAbstract ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory

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Element ird_fs:DisclosureOfReservesWithinEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益內儲備的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReservesWithinEquityTable ird_fs:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReservesWithinEquityLineItems
Presentation | ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfReservesWithinEquityAbstract ird_fs:DisclosureOfReservesWithinEquityAbstract -> ird_fs:DisclosureOfReservesWithinEquityTable ird_fs:DisclosureOfReservesWithinEquityAbstract -> ird_fs:DisclosureOfReservesWithinEquityLineItems

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Element ird_fs:DisclosureOfReservesWithinEquityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益內儲備的披露 [line items]
References |
Definition | ird_fs:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReservesWithinEquityLineItems ird_fs:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation | ird_fs:DisclosureOfReservesWithinEquityAbstract -> ird_fs:DisclosureOfReservesWithinEquityLineItems ird_fs:DisclosureOfReservesWithinEquityLineItems -> ird_fs:DescriptionOfNatureAndPurposeOfReservesWithinEquity

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Element ird_fs:DisclosureOfReservesWithinEquityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與權益中儲備有關的資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益內儲備的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfReservesWithinEquityTable ird_fs:DisclosureOfReservesWithinEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ReservesWithinEquityAxis
Presentation | ird_fs:DisclosureOfReservesWithinEquityAbstract -> ird_fs:DisclosureOfReservesWithinEquityTable ird_fs:DisclosureOfReservesWithinEquityTable -> ird_fs:ReservesWithinEquityAxis

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Element ird_fs:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受限制的現金及現金等價物。 [參考：受限制的現金及現金等價物]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露受限制的現金及現金等價物 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

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Element ird_fs:DisclosureOfRevenueExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收入披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 收入的完整披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRevenueExplanatory

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Element ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從客戶合同的收入。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露從客戶合同的收入 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Section | Disclosure
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Section | Presentation
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssetsAbstract ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilitiesAbstract ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ReceivablesFromContractsWithCustomersAbstract ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:RevenueFromContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssets ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractAssets ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilities ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ContractLiabilities ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ReceivablesFromContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ReceivablesFromContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfPerformanceObligationsExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DescriptionOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingHKFRS15Retrospectively ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfHKFRS15 ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory

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Element ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對沖會計相關的風險管理策略 [abstract]
References |
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems

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Element ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對沖會計相關的風險管理策略。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對沖會計相關的風險管理策略 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 22
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralHedgeAccountingExplanatory -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract

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Element ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與對沖會計相關的風險管理策略 [line items]
References |
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInHKFRS723CAppliesIsUnrepresentativeOfNormalVolumes

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Element ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露對沖會計相關的風險管理策略的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露對沖會計相關的風險管理策略 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 22
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract -> ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable -> ird_fs:TypesOfRisksAxis

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Element ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體當貨幣不能兑換時面臨的風險 [abstract]
References |
Definition | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems
Presentation | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems

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Element ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體當貨幣不能兑換時面臨的風險 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關實體當貨幣不能兑換成另一種貨幣時所面臨的每種類型風險的信息。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract

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Element ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體當貨幣不能兑換時面臨的風險 [line item]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory
Presentation | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems -> ird_fs:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory

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Element ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體當貨幣不能兑換時面臨的風險 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露當實體因貨幣不能兑換成另一種貨幣時所面臨每種風險類型的附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A19
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis
Presentation | ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract -> ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable ird_fs:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable -> ird_fs:TypesOfRisksAxis

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Element ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要客戶披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要客戶的披露。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 34
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory -> ird_fs:DisclosureOfMajorCustomersAbstract ird_fs:DisclosureOfSegmentsMajorCustomersExplanatory -> ird_fs:InformationAboutMajorCustomers

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Element ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於精算假設敏感度分析的披露內容 [abstract]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

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Element ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露用於確定界定利益責任現值的重大精算假設的敏感度分析。 [參考：精算假設 [member]；現值的界定利益責任]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於精算假設敏感度分析的披露內容 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutDefinedBenefitPlansAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於精算假設敏感度分析的披露內容 [line items]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems -> ird_fs:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Element ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與精算假設敏感度分析相關的資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於精算假設敏感度分析的披露內容 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 145
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SegmentsAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ActuarialAssumptionsAxis
Presentation | ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:DefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:GeographicalAreasAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:CharacteristicsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:RegulatoryEnvironmentsAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:SegmentsAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:FundingArrangementsOfDefinedBenefitPlansAxis ird_fs:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable -> ird_fs:ActuarialAssumptionsAxis

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資產公平價值衡量對不可觀察輸入值變動的敏感度分析。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露資產公平價值衡量對不可觀察輸入值變動的敏感度分析有關資訊的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable -> ird_fs:UnobservableInputsAxis

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體的自有權益工具公平價值衡量對不可觀察輸入值變動的敏感度分析。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露，實體的自有權益工具 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的描述 [line items]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體的自有權益工具公平價值衡量對不可觀察輸入值變動的敏感度分析有關資訊的附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的自有權益工具公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable -> ird_fs:UnobservableInputsAxis

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露負債公平價值衡量對不可觀察輸入值變動的敏感度分析。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [line items]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems -> ird_fs:IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract

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Element ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與負債公平價值衡量對不可觀察輸入值變化的敏感度分析相關的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債公平價值衡量對不可觀察輸入值變化的敏感度分析的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis
Presentation | ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract -> ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable -> ird_fs:UnobservableInputsAxis

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Element ird_fs:DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號第128(a)規定以外的敏感度分析。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號第128(a)規定以外的敏感度分析 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 129
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory

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Element ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [abstract]
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems
Presentation | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems

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Element ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract

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Element ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld
Presentation | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17 ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfHKFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

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Element ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露香港財務報告準則第17號範圍內合同產生的風險變量敏感度分析相關的資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RiskExposuresAxis
Presentation | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Abstract -> ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table -> ird_fs:TypesOfRisksAxis ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17Table -> ird_fs:RiskExposuresAxis

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Element ird_fs:DisclosureOfServiceConcessionArrangementsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關服務特許權安排的詳細資料 [abstract]
References |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfServiceConcessionArrangementsTable ird_fs:DisclosureOfServiceConcessionArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfServiceConcessionArrangementsLineItems
Presentation | ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory -> ird_fs:DisclosureOfServiceConcessionArrangementsAbstract ird_fs:DisclosureOfServiceConcessionArrangementsAbstract -> ird_fs:DisclosureOfServiceConcessionArrangementsTable ird_fs:DisclosureOfServiceConcessionArrangementsAbstract -> ird_fs:DisclosureOfServiceConcessionArrangementsLineItems

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Element ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露服務特許權協議的全部內容。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露服務特許權協議 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Section | Conclusions
ref:URI |
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory -> ird_fs:ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfServiceConcessionArrangementsExplanatory

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Element ird_fs:DisclosureOfServiceConcessionArrangementsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 詳細的資訊披露有關服務特許權安排 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfServiceConcessionArrangement ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfChangesInServiceConcessionArrangement ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract -> ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:DescriptionOfServiceConcessionArrangement ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:DescriptionOfChangesInServiceConcessionArrangement ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified

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Element ird_fs:DisclosureOfServiceConcessionArrangementsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 安排相關的服務特許權安排的詳細資訊披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關服務特許權安排的詳細資料 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfServiceConcessionArrangementsTable ird_fs:DisclosureOfServiceConcessionArrangementsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ServiceConcessionArrangementsAxis
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsAbstract -> ird_fs:DisclosureOfServiceConcessionArrangementsTable ird_fs:DisclosureOfServiceConcessionArrangementsTable -> ird_fs:ServiceConcessionArrangementsAxis

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Element ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 股本、儲備和其他權益披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露股本，儲備和其他權益。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:URI |
Presentation | ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfClassesOfShareCapitalExplanatory ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DisclosureOfReservesAndOtherEquityInterestExplanatory ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:DescriptionOfOtherEquityInterest ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory

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Element ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 完整披露以股份為基礎的支付安排。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 44
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:WeightedAverageSharePrice2019 ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:AdditionalInformationAboutSharebasedPaymentArrangements ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory

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Element ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 計算界定利益責任的現值所作出的顯著精算假設的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露計算界定利益責任的現值所作出的顯著精算假設。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 144
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfDiscountRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMedicalCostTrendRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfMortalityRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfRetirementAge2019 ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherMaterialActuarialAssumptions
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfDiscountRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfMedicalCostTrendRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfPensionIncreases ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfExpectedRatesOfInflation ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfMortalityRates ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfRetirementAge2019 ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 ird_fs:DisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatory -> ird_fs:OtherMaterialActuarialAssumptions

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Element ird_fs:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所獲得的估值重大調整的披露 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業所獲得的估值與財務報表中經調整後的估值之間的對帳的披露，包括已確認的任何已確認租賃義務的總額，以及任何其他重大調整。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 77
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory

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Element ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems

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Element ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的披露。 [參考：所有聯營公司的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesExplanatory

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Element ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingPowerHeldInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsReceived ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnrecognisedShareOfLossesOfAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingPowerHeldInAssociate
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:NameOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProportionOfOwnershipInterestInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProportionOfVotingPowerHeldInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfNatureOfEntitysRelationshipWithAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DividendsReceived ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:Revenue ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:InvestmentAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:UnrecognisedShareOfLossesOfAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CumulativeUnrecognisedShareOfLossesOfAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:NameOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProportionOfOwnershipInterestInAssociate ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:ProportionOfVotingPowerHeldInAssociate

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Element ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露有關聯營公司的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SignificantInvestmentsInAssociatesAxis ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SignificantInvestmentsInAssociatesAxis
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable -> ird_fs:SignificantInvestmentsInAssociatesAxis ird_fs:DisclosureOfSignificantInvestmentsInAssociatesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable ird_fs:DisclosureOfSignificantInvestmentsInAssociatesTable -> ird_fs:SignificantInvestmentsInAssociatesAxis

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Element ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems

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Element ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的披露。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

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Element ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingRightsHeldByNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossAttributableToNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsPaidToNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfOwnershipInterestInSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProportionOfVotingPowerHeldInSubsidiary
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProportionOfVotingRightsHeldByNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProfitLossAttributableToNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:NoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DividendsPaidToNoncontrollingInterests ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:Revenue ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProfitLoss ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ComprehensiveIncome ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:NameOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:PrincipalPlaceOfBusinessOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:CountryOfIncorporationOrResidenceOfSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProportionOfOwnershipInterestInSubsidiary ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:ProportionOfVotingPowerHeldInSubsidiary

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Element ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與附屬公司相關的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SignificantInvestmentsInSubsidiariesAxis ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:SignificantInvestmentsInSubsidiariesAxis
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable -> ird_fs:SignificantInvestmentsInSubsidiariesAxis ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesAbstract -> ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesTable -> ird_fs:SignificantInvestmentsInSubsidiariesAxis

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Element ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與其他實體權益相關的重大判斷和假設。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與其他實體權益相關的重大判斷和假設 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 7
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome ird_fs:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory -> ird_fs:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

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Element ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在採用香港財務報告準則第17號時作出的顯著判斷和判斷變更。具體而言，實體應披露所使用的輸入值，假設和估計技術。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在採用香港財務報告準則第17號時作出的顯著判斷和判斷變更 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfHKFRS17AndProcessesForEstimatingInputsToThoseMethods ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineDiscountRates ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs:DescriptionOfApproachUsedToDetermineInvestmentComponents ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures ird_fs:DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingHKFRS17Explanatory -> ird_fs_localised:DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無法獲得市場數據的重大輸入值，並且使用有關市場參與者在衡量資產公平價值時使用的假設的最佳可用信息來製定這些輸入值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在資產公平價值衡量中使用的重大不可觀察的數據的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SignificantUnobservableInputAssets
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems -> ird_fs:SignificantUnobservableInputAssets

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在資產公平價值衡量中使用的重大不可觀察的輸入數據的信息披露附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在資產公平價值衡量中使用的重大不可觀察的輸入數據的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:ClassesOfAssetsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無法獲得市場數據的重大輸入值，並且使用有關市場參與者在衡量實體自有權益工具公平價值時使用的假設的最佳可用信息來製定這些輸入值。 [參考：實體自有權益工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SignificantUnobservableInputEntitysOwnEquityInstruments
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems -> ird_fs:SignificantUnobservableInputEntitysOwnEquityInstruments

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的輸入數據的信息披露附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在實體自有權益工具公平價值衡量中使用的重大不可觀察的數據的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露無法獲得市場數據的重大輸入值，並且使用有關市場參與者在衡量負債公平價值時使用的假設的最佳可用信息來製定這些輸入值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueMeasurementExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SignificantUnobservableInputLiabilities
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems -> ird_fs:SignificantUnobservableInputLiabilities

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Element ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在負債公平價值衡量中使用的重大不可觀察的輸入數據的信息披露附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關在負債公平價值衡量中使用的重大不可觀察的數據的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract -> ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:MeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:ClassesOfLiabilitiesAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:ValuationTechniquesUsedInFairValueMeasurementAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:UnobservableInputsAxis ird_fs:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露未知或合理地不可估計的信息及實體評估支柱二所得税風險的進度的聲明 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露的聲明有關實體暴露於支柱二所得税未知或無法合理估計的信息及該實體評估其風險的進展情況的信息。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 88D
ref:URI |
Presentation | ird_fs:DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract -> ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory ird_fs:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory -> ird_fs:CurrentTaxExpenseIncome

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Element ird_fs:DisclosureOfSubordinatedLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露次級負債。 [參考：次級負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露次級負債 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfSubordinatedLiabilitiesExplanatory

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Element ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於外地業務的財務資訊摘要 [abstract]
References |
Definition | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems
Presentation | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems

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Element ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於外地業務的財務資訊摘要 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露外地業務的財務資訊摘要，其功能貨幣不能兑換成列帳貨幣或列帳貨幣不能兑換成外地業務的功能貨幣。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A20
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract

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Element ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於外地業務的財務資訊摘要 [line item]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Revenue ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLoss ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ComprehensiveIncome
Presentation | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:NoncurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:CurrentAssets ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:NoncurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:CurrentLiabilities ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:Revenue ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:ProfitLossFromContinuingOperations ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:ProfitLossFromDiscontinuedOperations ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:ProfitLoss ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:OtherComprehensiveIncome ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems -> ird_fs:ComprehensiveIncome

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Element ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於外地業務的財務資訊摘要 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關於外地業務的財務資訊摘要的附表，其功能貨幣不能兑換成列帳貨幣。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 21
ref:IssueDate |
ref:Paragraph | A20
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis
Presentation | ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract -> ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable ird_fs:DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable -> ird_fs:ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis

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Element ird_fs:DisclosureOfTaxReceivablesAndPayablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露税收應收帳款和應付款。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露税收應收帳款和應付款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfTaxReceivablesAndPayablesExplanatory

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Element ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [abstract]
References |
Definition | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Presentation | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

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Element ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 暫時性差異類型、未使用的税務虧損和未使用的税收抵免的披露。 [參考：未使用的税收抵免 [member]；未使用的税務虧損 [member]；暫時性差異 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

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Element ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NetDeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DeferredTaxExpenseIncomeAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Presentation | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:NetDeferredTaxAssetsAndLiabilitiesAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:DeferredTaxExpenseIncomeAbstract ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract

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Element ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與暫時性差異、未使用的税務虧損和未使用的税收抵免有關的資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露暫時性差異、未使用的税務虧損和未使用的税收抵免 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Presentation | ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable -> ird_fs:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis

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Element ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的條款和條件 [abstract]
References |
Definition | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Presentation | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

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Element ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的條款和條件。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的條款和條件 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

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Element ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的條款和條件 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Presentation | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems -> ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement

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Element ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與以股份為基礎的支付安排有關的條款及情況的資料。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排的條款和條件 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:URI |
Definition | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TypesOfSharebasedPaymentArrangementsAxis
Presentation | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable -> ird_fs:TypesOfSharebasedPaymentArrangementsAxis

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Element ird_fs:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露供應商融資安排的條款及細則 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露供應商融資安排的條款及細則（例如，延長的付款期限和提供的擔保或保證）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory

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Element ird_fs:DisclosureOfTradeAndOtherPayablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露貿易及其他應付款。 [參考：貿易及其他應付款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露貿易及其他應付款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfTradeAndOtherPayablesExplanatory

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Element ird_fs:DisclosureOfTradeAndOtherReceivablesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露貿易及其他應收帳款。 [參考：貿易及其他應收款]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露貿易及其他應收帳款 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfTradeAndOtherReceivablesExplanatory

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Element ird_fs:DisclosureOfTradingIncomeExpenseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露交易收入（支出）。 [參考：交易收入（支出）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露交易收入（費用） [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfTradingIncomeExpenseExplanatory

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Element ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分配至剩餘履約義務的交易價格 [abstract]
References |
Definition | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
Presentation | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

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Element ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露客戶合同中分配至剩餘履約義務的交易價格。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分配至剩餘履約義務的交易價格 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 120
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

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Element ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分配至剩餘履約義務的交易價格 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations
Presentation | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems -> ird_fs:TransactionPriceAllocatedToRemainingPerformanceObligations

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Element ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與客戶合同中分配至剩餘履約義務的交易價格的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露分配至剩餘履約義務的交易價格 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 120
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis
Presentation | ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract -> ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable ird_fs:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable -> ird_fs:MaturityAxis

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Element ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與關聯方之間的交易 [abstract]
References |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems

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Element ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與關聯方之間的交易 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露實體與關聯方間的交易。 [參考：所有關聯方的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:URI |
Presentation | ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract

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Element ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與關聯方之間的交易 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTransactionsWithRelatedParty ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfRelatedPartyRelationship ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RelatedPartyTransactionsAbstract ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:DescriptionOfTransactionsWithRelatedParty ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:DescriptionOfNatureOfRelatedPartyRelationship ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:RelatedPartyTransactionsAbstract ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

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Element ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與關聯方之間的交易的資料附表。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露與關聯方之間的交易 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:CategoriesOfRelatedPartiesAxis
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs:CategoriesOfRelatedPartiesAxis

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Element ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [abstract]
References |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems

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Element ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中與收購資產和承擔負債分開確認的交易。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract

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Element ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中資產收購和負債承擔分開確認的交易披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於財務報表的附表披露在業務合併中與收購資產和承擔負債分開確認的交易。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露在業務合併中與收購資產和承擔負債分開確認的交易 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract -> ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable -> ird_fs:BusinessCombinationsAxis ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable -> ird_fs:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis

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Element ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產轉讓的披露。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產轉讓的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Section | Transfers of financial assets
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory ird_fs:DisclosureOfTransfersOfFinancialAssetsExplanatory -> ird_fs:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory

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Element ird_fs:DisclosureOfTreasurySharesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露庫存股。 [參考：庫存股]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露庫存股 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 10
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_localised:NotesAndOtherExplanatoryInformationAbstract -> ird_fs:DisclosureOfTreasurySharesExplanatory

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Element ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露作為供應商融資安排的一部分的金融負債的非現金變動的類型和影響 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露供應商融資安排中金融負債帳面金額的非現金變動的類型和影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 44H
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory -> ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements ird_fs:DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory -> ird_fs:OtherNoncashEffectsSupplierFinanceArrangements

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Element ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems

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Element ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體的披露。 [參考：所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract

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Element ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncomeFromStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaximumExposureToLossFromInterestsInStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:IncomeFromStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypesOfIncomeFromStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:MaximumExposureToLossFromInterestsInStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:DescriptionOfIntentionsToProvideSupportToStructuredEntity ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesLineItems -> ird_fs:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

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Element ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露與未綜合的結構性實體的資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:UnconsolidatedStructuredEntitiesAxis
Presentation | ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesAbstract -> ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable ird_fs:DisclosureOfUnconsolidatedStructuredEntitiesTable -> ird_fs:UnconsolidatedStructuredEntitiesAxis

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Element ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的自願變更 [abstract]
References |
Definition | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
Presentation | ird_fs:DescriptionOfVoluntaryChangeInAccountingPolicy -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems

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Element ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的自願變更 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
Presentation | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems -> ird_fs:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems -> ird_fs:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

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Element ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露會計政策的自願變更 [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露有關會計政策的自願變更的資訊附表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:URI |
Definition | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:VoluntaryChangesInAccountingPolicyAxis
Presentation | ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract -> ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable ird_fs:DisclosureOfVoluntaryChangeInAccountingPolicyTable -> ird_fs:VoluntaryChangesInAccountingPolicyAxis

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Element ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [abstract]
References |
Definition | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems
Presentation | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems

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Element ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應用香港財務報告準則第17號的第36段，就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 120
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract

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Element ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 就折現現金流（其基礎項目的回報不受改變）的收益率曲綫的披露 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems
Presentation | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems -> ird_fs:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

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Element ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 就折現現金流（其基礎項目的回報不受改變）所用的收益率曲綫的披露 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 120
ref:URI |
Definition | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:MaturityAxis ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:RangeAxis
Presentation | ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract -> ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable -> ird_fs:MaturityAxis ird_fs:DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable -> ird_fs:RangeAxis

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Element ird_fs:DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關聯方交易是按照與公平交易中普遍存在的條款相同的條款進行的，並且只有在這些條款能夠得到證實的情況下才進行披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露關聯方交易的條款與公平交易中通行的條款相同
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Presentation | ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

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Element ird_fs:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款條款的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款條款的説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

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Element ird_fs:DiscontinuedOperationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已終止業務 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表已被處置或被分類為持有待售的實體的組成部分，並且：(a)代表獨立的主要業務線或經營地理區域；(b)是將處置的獨立的主要業務線或經營地理區域的單一協調計劃的一部分；(c)是專門為了轉售而收購的附屬公司。實體的一個組成部分包括可以在營運上和出於財務報告目的與實體的其餘部分明確區分的營運和現金流量。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Definition | ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscontinuedOperationsMember ird_fs:DiscontinuedOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember ird_fs:ContinuingOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscontinuedOperationsMember
Presentation | ird_fs:ContinuingOperationsMember -> ird_fs:DiscontinuedOperationsMember ird_fs:DiscontinuedOperationsMember -> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember ird_fs:ContinuingOperationsMember -> ird_fs:DiscontinuedOperationsMember

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Element ird_fs:DiscountRateMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表用作基於當前值計算估值方法所使用的衡量輸入的折現率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 折現率，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:DiscountRateMeasurementInputMember ird_fs:DiscountRateMeasurementInputMember -> ird_fs:WeightedAverageCostOfCapitalMeasurementInputMember

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Element ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於當前衡量公平價值減去處置成本的折現率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於當前衡量公平價值減去處置成本的折現率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

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Element ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於先前衡量公平價值減去處置成本時使用的折現率。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於先前衡量公平價值減去處置成本時使用的折現率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

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Element ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於反映貨幣的時間價值並適用於監管遞延帳戶餘額的折現率。 [參考：監管遞延帳戶餘額 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於反映貨幣的時間價值的折現率，監管遞延帳戶餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
Presentation | ird_fs:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems -> ird_fs:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

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Element ird_fs:DiscountedCashFlowMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表與收入方法一致的特定估值方法，涉及通過應用現值法和輸入（例如，加權平均資本成本、長期收入增長率、長期預期現金流量、長期税前營運利潤、缺少市場性折扣、控制權溢價）來分析未來現金流量。 [參考：收入方法 [member]；加權平均值 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 折現現金流量 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B11
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | IE63
ref:URI |
Definition | ird_fs:IncomeApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountedCashFlowMember ird_fs:IncomeApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountedCashFlowMember ird_fs:IncomeApproachMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscountedCashFlowMember
Presentation | ird_fs:IncomeApproachMember -> ird_fs:DiscountedCashFlowMember

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Element ird_fs:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃資產的未擔保餘值折現金額。未擔保殘值是基礎資產殘值的一部分，出租人無法保證或僅由與出租人有關的一方對其實現提供擔保。融資租賃是實質上轉移了與基礎資產所有權有關的所有風險和報酬的租賃。
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃資產折現後未擔保餘值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 94
ref:URI |
Calculation | ird_fs:NetInvestmentInFinanceLease ->Weight: 1.0-> ird_fs:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease
Presentation | ird_fs:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract -> ird_fs:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease

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Element ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始應用新香港財務報告準則預期對財務報表的影響的討論
en | http://www.xbrl.org/2003/arcrole/concept-label | 初始應用新的香港財務報告準則預計對財務報表影響的討論。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 31
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements
Presentation | ird_fs:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems -> ird_fs:DiscussionOfImpactThatInitialApplicationOfHKFRSIsExpectedToHaveOnFinancialStatements

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Element ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分類為持有待售的處置組 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在單個交易中作為組一起處置的資產組，而與資產相關的負債也會在交易中直接轉移。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 38
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Section | Presentation and disclosure
ref:URI |
Definition | ird_fs:DiscontinuedOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember
Presentation | ird_fs:DiscontinuedOperationsMember -> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember ird_fs:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember -> ird_fs:DisposalGroupsClassifiedAsHeldForSaleMember

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Element ird_fs:DisposalOfMajorSubsidiaryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表主要附屬公司處置。 [參考：所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 主要附屬公司出售 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalOfMajorSubsidiaryMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:DisposalOfMajorSubsidiaryMember

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Element ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽因處置及退廢而導致的減少。 [參考：無形資產和商譽]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 總處置和退廢，無形資產和商譽
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill
Calculation | ird_fs:IncreaseDecreaseInIntangibleAssetsAndGoodwill ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs:DisposalsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs:RetirementsIntangibleAssetsAndGoodwill
Presentation | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill

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Element ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，無形資產和商譽 [abstract]
References |
Definition | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetirementsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract -> ird_fs:RetirementsIntangibleAssetsAndGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill

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Element ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢導致商譽以外的無形資產減少。 [參考：商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總處置和退廢，商譽以外的無形資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，商譽以外的無形資產 [abstract]
References |
Definition | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:RetirementsIntangibleAssetsOtherThanGoodwill ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因處置和退廢而使物業、工業裝置及設備減少。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，物業、工業裝置及設備
en | http://www.xbrl.org/2003/arcrole/concept-label | 總處置和退廢，物業、工業裝置及設備
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment
Calculation | ird_fs:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:DisposalsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:RetirementsPropertyPlantAndEquipment
Presentation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment

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Element ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和退廢，物業、工業裝置及設備 [abstract]
References |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetirementsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract -> ird_fs:RetirementsPropertyPlantAndEquipment ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment

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Element ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和報廢，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總處置和報廢，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因處置和退廢而使物業、工業裝置及設備，包括使用權資產的減少。 [參考：物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: 1.0-> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: 1.0-> ird_fs:RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和報廢，物業、工業裝置及設備，包括使用權資產 [abstract]
References |
Definition | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DisposalsAndRetirementsRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和報廢，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 總處置和報廢，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於處置和報廢而導致的使用權資產的減少。 [參考：使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsRightofuseAssets
Calculation | ird_fs:IncreaseDecreaseInRightofuseAssets ->Weight: -1.0-> ird_fs:DisposalsAndRetirementsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssets ->Weight: 1.0-> ird_fs:DisposalsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssets ->Weight: 1.0-> ird_fs:RetirementsRightofuseAssets
Presentation | ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsRightofuseAssets

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Element ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置和報廢，使用權資產 [abstract]
References |
Definition | ird_fs:ChangesInRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetirementsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsAndRetirementsRightofuseAssets
Presentation | ird_fs:ChangesInRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract -> ird_fs:DisposalsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract -> ird_fs:RetirementsRightofuseAssets ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract -> ird_fs:DisposalsAndRetirementsRightofuseAssets

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Element ird_fs:DisposalsBiologicalAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售生物資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 從出售所減少的生物資產。 [參考：生物資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 50
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsBiologicalAssets
Calculation | ird_fs:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs:DisposalsBiologicalAssets
Presentation | ird_fs:ChangesInBiologicalAssetsAbstract -> ird_fs:DisposalsBiologicalAssets

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Element ird_fs:DisposalsIntangibleAssetsAndGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，無形資產和商譽
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產和商譽因處置而導致的減少。 [參考：無形資產和商譽]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsIntangibleAssetsAndGoodwill
Calculation | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs:DisposalsIntangibleAssetsAndGoodwill
Presentation | ird_fs:DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract -> ird_fs:DisposalsIntangibleAssetsAndGoodwill

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Element ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置導致商譽以外的無形資產減少。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 118
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs:DisposalsIntangibleAssetsOtherThanGoodwill

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Element ird_fs:DisposalsInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，投資物業
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置導致投資物業的減少。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 76
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
Definition | ird_fs:ChangesInInvestmentPropertyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsInvestmentProperty
Calculation | ird_fs:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs:DisposalsInvestmentProperty
Presentation | ird_fs:ChangesInInvestmentPropertyAbstract -> ird_fs:DisposalsInvestmentProperty

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Element ird_fs:DisposalsPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售物業、工業裝置及設備
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售物業、工業裝置及設備
en | http://www.xbrl.org/2003/arcrole/concept-label | 因出售而使物業、工業裝置及設備減少。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsPropertyPlantAndEquipment
Calculation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs:DisposalsPropertyPlantAndEquipment
Presentation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract -> ird_fs:DisposalsPropertyPlantAndEquipment

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Element ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，物業、工業裝置及設備，包括使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 因出售而使物業、工業裝置及設備，包括使用權資產的減少。 [參考：物業、工業裝置及設備，包括使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets
Calculation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets ->Weight: 1.0-> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets
Presentation | ird_fs:DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract -> ird_fs:DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets

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Element ird_fs:DisposalsRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置，使用權資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於處置而導致使用權資產的減少。 [參考：使用權資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 73
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DisposalsRightofuseAssets
Calculation | ird_fs:DisposalsAndRetirementsRightofuseAssets ->Weight: 1.0-> ird_fs:DisposalsRightofuseAssets
Presentation | ird_fs:DisposalsAndRetirementsRightofuseAssetsAbstract -> ird_fs:DisposalsRightofuseAssets

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Element ird_fs:DistributionAndAdministrativeExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關分銷成本及行政開支的費用金額。 [參考：行政費用；分銷成本]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分銷及行政費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:DistributionAndAdministrativeExpense

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Element ird_fs:DistributionCosts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分銷成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 分銷成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 與商品和服務的分銷相關的費用金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 103
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
Calculation | ird_fs:ProfitLossFromOperatingActivities ->Weight: -1.0-> ird_fs:DistributionCosts
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:DistributionCosts

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Element ird_fs:DividendPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該公司已宣告但尚未發放的股息金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 股息應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousLiabilitiesAbstract -> ird_fs:DividendPayables

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Element ird_fs:DividendsClassifiedAsExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 列為費用的股息金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 列為費用的股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 32
ref:IssueDate |
ref:Paragraph | 40
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:DividendsClassifiedAsExpense

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Element ird_fs:DividendsPaid

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為分配給所有者的股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為分配給所有者的股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為向所有者分配的股息金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
Definition | ird_fs:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsPaid
Calculation | ird_fs:ChangesInEquity ->Weight: -1.0-> ird_fs:DividendsPaid
Presentation | ird_fs:ChangesInEquityAbstract -> ird_fs:DividendsPaid

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Element ird_fs:DividendsPaidClassifiedAsFinancingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付股息，歸類為融資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為融資活動並由實體支付的股息現金流出。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsFinancingActivities
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsFinancingActivities ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsFinancingActivities

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Element ird_fs:DividendsPaidClassifiedAsOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付股息，歸類為營業活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 已付股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為營業活動並由實體支付的股息現金流出。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs:DividendsPaidClassifiedAsOperatingActivities
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsPaidClassifiedAsOperatingActivities

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Element ird_fs:DividendsPaidOrdinaryShares

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體支付的普通股股息的金額。 [參考：普通股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付股息，普通股
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOrdinaryShares

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Element ird_fs:DividendsPaidOrdinarySharesPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股普通股支付股息的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付的股息，每股普通股
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOrdinarySharesPerShare

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Element ird_fs:DividendsPaidOtherShares

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體支付除普通股外其他股​​份股息的金額。 [參考：普通股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付股息，其他股份
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOtherShares

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Element ird_fs:DividendsPaidOtherSharesPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 每其他股份支付股息的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付的股息，每股其他股份
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:DividendsPaidOtherSharesPerShare

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Element ird_fs:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流出為支付股息給母公司權益持有人，列為融資活動。
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付股息給母公司權益持有人，歸類為融資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

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Element ird_fs:DividendsPaidToNoncontrollingInterests

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付給非控制性權益的股息的金額。 [參考：非控制性權益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付給非控制性權益的股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B10
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsPaidToNoncontrollingInterests
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInSubsidiariesLineItems -> ird_fs:DividendsPaidToNoncontrollingInterests

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Element ird_fs:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流出為支付股息給非控制性權益，列為融資活動。 [參考：非控制性權益；支付給非控制性權益的股息]
en | http://www.xbrl.org/2003/arcrole/concept-label | 支付股息給非控制性權益，歸類為融資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

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Element ird_fs:DividendsPayable

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 應付股息，非現金資產分配
en | http://www.xbrl.org/2003/arcrole/concept-label | 以非現金資產分配的方式支付給所有者的應付股息的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DividendsPayable

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Element ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表授權發布之前已提議或宣告但尚未確認分給所有者的股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 本報告期後，但在財務報表授權發布之前已提議或宣告的股息。該股息不確認為報告期末的負債，因為沒有任何義務在那個時候存在。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 13
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 137
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

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Element ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表授權發布之前已提議或宣告但尚未確認分給對所有者的每股股息金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表授權發布之前已提議或宣告但尚未確認分給對所有者的每股股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 137
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

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Element ird_fs:DividendsReceived

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsReceived ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsReceived
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:DividendsReceived ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:DividendsReceived

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Element ird_fs:DividendsReceivedClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息，歸類為投資活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 被歸類為投資活動的已收股息的現金流入。 [參考：已收股息]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsInvestingActivities
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsInvestingActivities ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsInvestingActivities

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Element ird_fs:DividendsReceivedClassifiedAsOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息，歸類為營業活動
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息
en | http://www.xbrl.org/2003/arcrole/concept-label | 已收股息產生的現金流入，歸類為為營運活動。 [參考：已收股息]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Calculation | ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs:DividendsReceivedClassifiedAsOperatingActivities
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsOperatingActivities ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:DividendsReceivedClassifiedAsOperatingActivities

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Element ird_fs:DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表從聯營公司獲得的股息的現金流入，列為投資活動。 [參考：所有聯營公司的總計 [member]；已收股息]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從聯營公司獲得的股息，列為投資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

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Element ird_fs:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表採用權益法入帳的投資所已收股息的現金流入，列為投資活動。 [參考：採用權益法入帳的投資；已收股息]
en | http://www.xbrl.org/2003/arcrole/concept-label | 採用權益法入帳的投資所收到的股息，歸類為投資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

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Element ird_fs:DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表從合營公司獲得的股息的現金流入，列為投資活動。 [參考：所有合營公司的總計 [member]；已收股息]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從合營公司獲得的股息，列為投資活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs:DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities

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Element ird_fs:DividendsRecognisedAsDistributionsToNoncontrollingInterests

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認對非控制性權益的分配的股息金額。 [參考：非控制性權益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為非控制性權益分派的股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:DividendsRecognisedAsDistributionsToNoncontrollingInterests

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Element ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認對母公司股權持有人的分配的股息金額。 [參考：母公司 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為母公司股權持有人分派的股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParent

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Element ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與本年度有關的股息金額，確認對母公司股權持有人的分配。 [參考：母公司 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為向母公司股權持有人分派的股息，與本年度有關
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

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Element ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與以往年度有關的股息金額，確認對母公司股權持有人的分配。 [參考：母公司 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認為向母公司股權持有人分派的股息，與以往年度有關
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

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Element ird_fs:DividendsRecognisedAsDistributionsToOwnersPerShare

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認分給所有者的每股股息金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 確認分給所有者的每股股息
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 107
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DividendsRecognisedAsDistributionsToOwnersPerShare

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Element ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於報告期間內已終止確認之實體指定以其他綜合收益按公平價值計量之權益工具投資所涉及之股息金額。[參考：指定經其他綜合收益以公平價值衡量的權益工具投資 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入報告期間內已終止確認之指定以其他綜合收益按公平價值計量之權益工具投資的股息認列金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

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Element ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期末持有之實體指定以其他綜合收益按公平價值計量之權益工具投資所涉及之股息金額。[參考：指定經其他綜合收益以公平價值衡量的權益工具投資 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入期末持有之指定以其他綜合收益按公平價值計量之權益工具投資的股息金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod

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Element ird_fs:DomicileOfEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的常駐地
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體所居住的國家。 [參考：居住國 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:DomicileOfEntity

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Element ird_fs:EarningsPerShareExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股盈餘的披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股盈餘 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 66
Presentation | ird_fs:IncomeStatementAbstract -> ird_fs:EarningsPerShareExplanatory ird_fs:EarningsPerShareExplanatory -> ird_fs_localised:EarningsPerShareAbstract ird_fs:IncomeStatementAbstract -> ird_fs:EarningsPerShareExplanatory ird_fs:EarningsPerShareExplanatory -> ird_fs_localised:EarningsPerShareAbstract ird_fs:EarningsPerShareExplanatory -> ird_fs_localised:EarningsPerShareAbstract ird_fs:DisclosureOfEarningsPerShareExplanatory -> ird_fs:EarningsPerShareExplanatory

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Element ird_fs:EarningsPerShareLineItems

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股盈餘 [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items代表包括在table中的概念。這些概念用於披露與table中一個或多個axes定義的members相關的可報告信息。
References |
Definition | ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DilutedEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract ird_fs:EarningsPerShareLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareLineItems ird_fs:EarningsPerShareLineItems -> ird_fs:BasicEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems -> ird_fs:DilutedEarningsPerShareAbstract ird_fs:EarningsPerShareLineItems -> ird_fs:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract ird_fs:EarningsPerShareLineItems -> ird_fs:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract

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Element ird_fs:EarningsPerShareTable

Substitution Group | xbrldt:hypercubeItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 附表披露每股盈餘的相關資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 每股盈餘 [table]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 33
ref:IssueDate |
ref:URI |
ref:Paragraph | 66
Definition | ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis ird_fs_localised:EarningsPerShareAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ClassesOfOrdinarySharesAxis
Presentation | ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis ird_fs_localised:EarningsPerShareAbstract -> ird_fs:EarningsPerShareTable ird_fs:EarningsPerShareTable -> ird_fs:ClassesOfOrdinarySharesAxis

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Element ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的影響 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 113
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:RestatedMember ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:RestatedMember
Presentation | ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis -> ird_fs:RestatedMember ird_fs:DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable -> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis -> ird_fs:RestatedMember

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Element ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整，財務報表行專案調整的影響。 [參考：有直接參與特點合同的基礎項目構成説明；保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於具有直接參與特點的合同，實體改變損益和其他綜合收益之間的保險財務收入（費用）的分拆基準的調整的影響 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 113
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember
Presentation | ird_fs:RestatedMember -> ird_fs:EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember

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Element ird_fs:EffectOfAssetCeilingMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表界定利益計劃中資產上限的影響。資產上限是任何以界定利益計劃退款或未來界定利益計劃供款減少形式可用的經濟利益的現值。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產上限的影響 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 140
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:NetDefinedBenefitLiabilityAssetMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectOfAssetCeilingMember
Presentation | ird_fs:NetDefinedBenefitLiabilityAssetMember -> ird_fs:EffectOfAssetCeilingMember

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Element ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 匯率變動對現金及現金等價物的影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 匯率變動對以外幣持有或到期的現金及現金等價物的影響。 [參考：現金及現金等價物]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Calculation | ird_fs:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Presentation | ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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Element ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 匯率變動對現金及現金等價物的影響 [abstract]
References |
Presentation | ird_fs:StatementOfCashFlowsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs:StatementOfCashFlowsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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Element ird_fs:EffectOfTransitionToHKFRSsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 過渡至香港財務報告準則的影響 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表從先前的通用會計準則過渡到香港財務報告準則的財務影響。 [參考：先前的通用會計準則 [member]；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Definition | ird_fs:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectOfTransitionToHKFRSsMember
Presentation | ird_fs:HKFRSsMember -> ird_fs:EffectOfTransitionToHKFRSsMember

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Element ird_fs:EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在期間調整合同服務邊緣時選擇不調整合同服務邊緣在履約現金流（於具有直接參與特點的合同）一些變化的影響的數額。 [參考：有直接參與特點合同的基礎項目構成説明]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在調整合同服務邊緣時選擇不調整合同服務邊緣在履約現金流（於具有直接參與特點的合同）一些變化的影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 112
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures

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Element ird_fs:EffectiveDateOfRevaluationRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重估在重估金額規定通行權的資產使用的生效日期。 [參考：使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重估，使用權資產的生效日期
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 57
ref:URI |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDateOfRevaluationRightofuseAssets
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:EffectiveDateOfRevaluationRightofuseAssets

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Element ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重估的生效日期，商譽以外的無形資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 按重估金額列示的商譽以外的無形資產類別的重估生效日期。 [參考：商譽以外的無形資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs:DisclosureOfIntangibleAssetsLineItems -> ird_fs:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill

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Element ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重估物業、工業裝置及設備的有效日期
en | http://www.xbrl.org/2003/arcrole/concept-label | 按重估金額列示物業、工業裝置及設備的有效日期。 [參考：物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 77
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:EffectiveDatesOfRevaluationPropertyPlantAndEquipment

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Element ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡至香港財務報告準則第9號，實體將其經損益以公平價值衡量的金融資產重新分類之日的實際利率。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融資產重新分類之日的實際利率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42N
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfHKFRS9

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Element ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡至香港財務報告準則第9號，實體將其經損益以公平價值衡量的金融負債重新分類之日的實際利率。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融負債重新分類之日的實際利率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42N
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfHKFRS9

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Element ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售衡量類別之外的金融資產的實際利率。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產的實際利率
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

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Element ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的衡量類別之外的金融資產的實際利率。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產的實際利率
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:EightYearsBeforeReportingYearMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表報告年度結束前八年的一年。
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告年度的前八年 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Definition | ird_fs:AllYearsOfInsuranceClaimMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EightYearsBeforeReportingYearMember
Presentation | ird_fs:AllYearsOfInsuranceClaimMember -> ird_fs:EightYearsBeforeReportingYearMember

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Element ird_fs:ElectricityDistributionMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 電分配 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表實體與電分配相關的活​​動。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | IE2
ref:URI |
Definition | ird_fs:RateregulatedActivitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ElectricityDistributionMember ird_fs:RateregulatedActivitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ElectricityDistributionMember
Presentation | ird_fs:RateregulatedActivitiesMember -> ird_fs:ElectricityDistributionMember

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Element ird_fs:EliminationOfIntersegmentAmountsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表將分部總金額與實體財務報表中認列的金額進行核對時消除分部間的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 消除分部間的金額 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | IG4
ref:URI |
Definition | ird_fs:MaterialReconcilingItemsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EliminationOfIntersegmentAmountsMember
Presentation | ird_fs:MaterialReconcilingItemsMember -> ird_fs:EliminationOfIntersegmentAmountsMember

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Element ird_fs:EmployeeBenefitsExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱員福利費用總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 使用這個項目來標記僱員福利費用，包括與僱員的以股份為基礎的支付交易相關的費用（或與員工進行以股份為基礎的支付交易產生的費用為零時）。請勿使用使用這個項目來標記沒有包括與僱員的以股份為基礎的支付交易相關費用的僱員福利費用。
en | http://www.xbrl.org/2003/arcrole/concept-label | 由實體給予各種形式的報酬為換取僱員提供服務或終止僱員合約的代價。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 102
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 104
ref:URI |
Calculation | ird_fs:ProfitLossFromOperatingActivities ->Weight: -1.0-> ird_fs:EmployeeBenefitsExpense ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:ShorttermEmployeeBenefitsExpense ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:TerminationBenefitsExpense ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:OtherLongtermBenefits ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:OtherEmployeeExpense ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_localised:PostemploymentBenefitExpenseInProfitOrLoss ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:EmployeeBenefitsExpense
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:EmployeeBenefitsExpense ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:EmployeeBenefitsExpense

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Element ird_fs:EmployeeContributions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休福利計劃的員工供款金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 員工供款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Calculation | ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits ->Weight: 1.0-> ird_fs:EmployeeContributions
Presentation | ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:EmployeeContributions

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Element ird_fs:EmployerContributions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休福利計劃的僱主供款金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 僱主供款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Calculation | ird_fs:IncreaseDecreaseInNetAssetsAvailableForBenefits ->Weight: 1.0-> ird_fs:EmployerContributions
Presentation | ird_fs:ChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:EmployerContributions

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Element ird_fs:EnergyExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 能源消耗所產生的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 能源費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:FuelAndEnergyExpense ->Weight: 1.0-> ird_fs:EnergyExpense
Presentation | ird_fs:FuelAndEnergyExpenseAbstract -> ird_fs:EnergyExpense

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Element ird_fs:EnergyTransmissionCharges

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關能源傳輸的費用金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 能源傳輸費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:ServicesExpense -> ird_fs:EnergyTransmissionCharges

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Element ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表進入重要承諾或是或有負債。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 訂立重大承諾或是或有負債 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | i
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

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Element ird_fs:EntitysOwnEquityInstrumentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表由實體發行的權益工具。如果沒有使用其他member，它也代表"實體自有權益工具類別"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體自有權益工具類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Definition | ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysOwnEquityInstrumentsMember
Presentation | ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis -> ird_fs:EntitysOwnEquityInstrumentsMember ird_fs:ClassesOfEntitysOwnEquityInstrumentsAxis -> ird_fs:EntitysOwnEquityInstrumentsMember

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Element ird_fs:EntitysTotalForAssociatesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"聯營公司"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯營公司 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:SignificantInvestmentsInAssociatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForAssociatesMember ird_fs:SignificantInvestmentsInAssociatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForAssociatesMember ird_fs:EntitysTotalForAssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatesMember ird_fs:SignificantInvestmentsInAssociatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForAssociatesMember ird_fs:EntitysTotalForAssociatesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AssociatesMember
Presentation | ird_fs:SignificantInvestmentsInAssociatesAxis -> ird_fs:EntitysTotalForAssociatesMember ird_fs:SignificantInvestmentsInAssociatesAxis -> ird_fs:EntitysTotalForAssociatesMember ird_fs:EntitysTotalForAssociatesMember -> ird_fs:AssociatesMember ird_fs:SignificantInvestmentsInAssociatesAxis -> ird_fs:EntitysTotalForAssociatesMember ird_fs:EntitysTotalForAssociatesMember -> ird_fs:AssociatesMember

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Element ird_fs:EntitysTotalForBusinessCombinationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"業務合併"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:URI |
Definition | ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember ird_fs:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:BusinessCombinationsMember
Presentation | ird_fs:BusinessCombinationsAxis -> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:BusinessCombinationsAxis -> ird_fs:EntitysTotalForBusinessCombinationsMember ird_fs:EntitysTotalForBusinessCombinationsMember -> ird_fs:BusinessCombinationsMember

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Element ird_fs:EntitysTotalForCashgeneratingUnitsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"現金產生單位"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:URI |
Definition | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForCashgeneratingUnitsMember ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForCashgeneratingUnitsMember ird_fs:EntitysTotalForCashgeneratingUnitsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
Presentation | ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis -> ird_fs:EntitysTotalForCashgeneratingUnitsMember ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis -> ird_fs:EntitysTotalForCashgeneratingUnitsMember ird_fs:EntitysTotalForCashgeneratingUnitsMember -> ird_fs:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember

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Element ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"綜合結構實體"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合結構實體 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Section | Nature of the risks associated with an entity's interests in consolidated structured entities
ref:URI |
Definition | ird_fs:ConsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:ConsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsolidatedStructuredEntitiesMember
Presentation | ird_fs:ConsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:ConsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember ird_fs:EntitysTotalForConsolidatedStructuredEntitiesMember -> ird_fs:ConsolidatedStructuredEntitiesMember

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Element ird_fs:EntitysTotalForExternalCreditGradesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"外部信貸評級"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:EntitysTotalForExternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExternalCreditGradesMember ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:EntitysTotalForExternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExternalCreditGradesMember
Presentation | ird_fs:ExternalCreditGradesAxis -> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:ExternalCreditGradesAxis -> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:EntitysTotalForExternalCreditGradesMember -> ird_fs:ExternalCreditGradesMember

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Element ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"金融資產減值"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產減值 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:ImpairmentOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ird_fs:ImpairmentOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPastDueButNotImpairedMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsImpairedMember
Presentation | ird_fs:ImpairmentOfFinancialAssetsAxis -> ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ird_fs:ImpairmentOfFinancialAssetsAxis -> ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsPastDueButNotImpairedMember ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsImpairedMember

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Element ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"個別資產或現金產生單位"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 個別資產或現金產生單位 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:URI |
Definition | ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndividualAssetsOrCashgeneratingUnitsMember ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IndividualAssetsOrCashgeneratingUnitsMember
Presentation | ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis -> ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ird_fs:IndividualAssetsOrCashgeneratingUnitsAxis -> ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember ird_fs:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember -> ird_fs:IndividualAssetsOrCashgeneratingUnitsMember

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Element ird_fs:EntitysTotalForInternalCreditGradesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 內部信貸評級 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"內部信貸評級"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:InternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForInternalCreditGradesMember ird_fs:InternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForInternalCreditGradesMember ird_fs:EntitysTotalForInternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InternalCreditGradesMember ird_fs:InternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForInternalCreditGradesMember ird_fs:EntitysTotalForInternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InternalCreditGradesMember
Presentation | ird_fs:InternalCreditGradesAxis -> ird_fs:EntitysTotalForInternalCreditGradesMember ird_fs:InternalCreditGradesAxis -> ird_fs:EntitysTotalForInternalCreditGradesMember ird_fs:EntitysTotalForInternalCreditGradesMember -> ird_fs:InternalCreditGradesMember

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Element ird_fs:EntitysTotalForJointOperationsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"聯合營運"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 聯合營運 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:JointOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForJointOperationsMember ird_fs:JointOperationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForJointOperationsMember ird_fs:EntitysTotalForJointOperationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:JointOperationsMember
Presentation | ird_fs:JointOperationsAxis -> ird_fs:EntitysTotalForJointOperationsMember ird_fs:JointOperationsAxis -> ird_fs:EntitysTotalForJointOperationsMember ird_fs:EntitysTotalForJointOperationsMember -> ird_fs:JointOperationsMember

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Element ird_fs:EntitysTotalForJointVenturesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"合營公司"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 合營公司 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:JointVenturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForJointVenturesMember ird_fs:JointVenturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForJointVenturesMember ird_fs:EntitysTotalForJointVenturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:JointVenturesMember ird_fs:JointVenturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForJointVenturesMember ird_fs:EntitysTotalForJointVenturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:JointVenturesMember
Presentation | ird_fs:JointVenturesAxis -> ird_fs:EntitysTotalForJointVenturesMember ird_fs:JointVenturesAxis -> ird_fs:EntitysTotalForJointVenturesMember ird_fs:EntitysTotalForJointVenturesMember -> ird_fs:JointVenturesMember ird_fs:JointVenturesAxis -> ird_fs:EntitysTotalForJointVenturesMember ird_fs:EntitysTotalForJointVenturesMember -> ird_fs:JointVenturesMember

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Element ird_fs:EntitysTotalForProbabilityOfDefaultMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"違約的概率"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 總違概率 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:ProbabilityOfDefaultAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForProbabilityOfDefaultMember ird_fs:ProbabilityOfDefaultAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForProbabilityOfDefaultMember ird_fs:EntitysTotalForProbabilityOfDefaultMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ProbabilityOfDefaultMember
Presentation | ird_fs:ProbabilityOfDefaultAxis -> ird_fs:EntitysTotalForProbabilityOfDefaultMember ird_fs:ProbabilityOfDefaultAxis -> ird_fs:EntitysTotalForProbabilityOfDefaultMember ird_fs:EntitysTotalForProbabilityOfDefaultMember -> ird_fs:ProbabilityOfDefaultMember

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Element ird_fs:EntitysTotalForRelatedPartiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"關聯方的類別"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Definition | ird_fs:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:EntitysTotalForRelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RelatedPartiesMember
Presentation | ird_fs:CategoriesOfRelatedPartiesAxis -> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:CategoriesOfRelatedPartiesAxis -> ird_fs:EntitysTotalForRelatedPartiesMember ird_fs:EntitysTotalForRelatedPartiesMember -> ird_fs:RelatedPartiesMember

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Element ird_fs:EntitysTotalForSegmentConsolidationItemsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"分部綜合項目"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 分部綜合項目 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Definition | ird_fs:SegmentConsolidationItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForSegmentConsolidationItemsMember ird_fs:SegmentConsolidationItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForSegmentConsolidationItemsMember ird_fs:EntitysTotalForSegmentConsolidationItemsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OperatingSegmentsMember ird_fs:EntitysTotalForSegmentConsolidationItemsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MaterialReconcilingItemsMember
Presentation | ird_fs:SegmentConsolidationItemsAxis -> ird_fs:EntitysTotalForSegmentConsolidationItemsMember ird_fs:SegmentConsolidationItemsAxis -> ird_fs:EntitysTotalForSegmentConsolidationItemsMember ird_fs:EntitysTotalForSegmentConsolidationItemsMember -> ird_fs:OperatingSegmentsMember ird_fs:EntitysTotalForSegmentConsolidationItemsMember -> ird_fs:MaterialReconcilingItemsMember

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Element ird_fs:EntitysTotalForSubsidiariesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"附屬公司"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 附屬公司 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 17
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 16
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:SignificantInvestmentsInSubsidiariesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:SignificantInvestmentsInSubsidiariesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:EntitysTotalForSubsidiariesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SubsidiariesMember ird_fs:SignificantInvestmentsInSubsidiariesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:EntitysTotalForSubsidiariesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SubsidiariesMember
Presentation | ird_fs:SignificantInvestmentsInSubsidiariesAxis -> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:SignificantInvestmentsInSubsidiariesAxis -> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:EntitysTotalForSubsidiariesMember -> ird_fs:SubsidiariesMember ird_fs:SignificantInvestmentsInSubsidiariesAxis -> ird_fs:EntitysTotalForSubsidiariesMember ird_fs:EntitysTotalForSubsidiariesMember -> ird_fs:SubsidiariesMember

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Element ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"未綜合的結構性實體"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 未綜合的結構性實體 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | B4
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:UnconsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember ird_fs:UnconsolidatedStructuredEntitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnconsolidatedStructuredEntitiesMember
Presentation | ird_fs:UnconsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember ird_fs:UnconsolidatedStructuredEntitiesAxis -> ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember ird_fs:EntitysTotalForUnconsolidatedStructuredEntitiesMember -> ird_fs:UnconsolidatedStructuredEntitiesMember

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Element ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果沒有使用其他member，這member代表"未綜合的附屬公司"axis的標準值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的未綜合的附屬公司的總數 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
Definition | ird_fs:UnconsolidatedSubsidiariesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember ird_fs:UnconsolidatedSubsidiariesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:UnconsolidatedSubsidiariesMember
Presentation | ird_fs:UnconsolidatedSubsidiariesAxis -> ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember ird_fs:UnconsolidatedSubsidiariesAxis -> ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember ird_fs:EntitysTotalForUnconsolidatedSubsidiariesMember -> ird_fs:UnconsolidatedSubsidiariesMember

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Element ird_fs:Equity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 總權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體資產扣除所有負債後的剩餘金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | 93
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 32
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity ird_fs:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:Equity
Calculation | ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Equity ird_fs:Equity ->Weight: 1.0-> ird_fs:EquityAttributableToOwnersOfParent ird_fs:Equity ->Weight: 1.0-> ird_fs:NoncontrollingInterests ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Equity ird_fs:Equity ->Weight: 1.0-> ird_fs:EquityAttributableToOwnersOfParent ird_fs:Equity ->Weight: 1.0-> ird_fs:NoncontrollingInterests
Presentation | ird_fs:DisclosureOfFairValueMeasurementOfEquityLineItems -> ird_fs:Equity ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:Equity ird_fs:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract -> ird_fs:Equity ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs:Equity ird_fs:EquityAbstract -> ird_fs:Equity ird_fs:EquityAbstract -> ird_fs:Equity ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:Equity ird_fs:StatementOfChangesInEquityLineItems -> ird_fs:Equity

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Element ird_fs:EquityAbstract

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

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Element ird_fs:EquityAndLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益和負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總權益和負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的權益和負債的金額。 [參考：權益；負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Equity ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Liabilities ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Equity ird_fs:EquityAndLiabilities ->Weight: 1.0-> ird_fs:Liabilities
Presentation | ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAndLiabilities ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAndLiabilities

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Element ird_fs:EquityAndLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益和負債 [abstract]
References |
Presentation | ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:EquityAndLiabilitiesAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:LiabilitiesAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAndLiabilities ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:EquityAndLiabilitiesAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:LiabilitiesAbstract ird_fs:EquityAndLiabilitiesAbstract -> ird_fs:EquityAndLiabilities

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Element ird_fs:EquityAttributableToOwnersOfParent

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的總權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的權益金額。這明確地排除了非控制性權益。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | r
ref:URI |
Calculation | ird_fs:Equity ->Weight: 1.0-> ird_fs:EquityAttributableToOwnersOfParent ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:IssuedCapital ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:RetainedEarnings ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:SharePremium ird_fs:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs:TreasuryShares ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:OtherEquityInterest ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_localised:OtherReserves ird_fs:Equity ->Weight: 1.0-> ird_fs:EquityAttributableToOwnersOfParent ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:IssuedCapital ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:RetainedEarnings ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:SharePremium ird_fs:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs:TreasuryShares ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs:OtherEquityInterest ird_fs:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_localised:OtherReserves
Presentation | ird_fs:EquityAbstract -> ird_fs:EquityAttributableToOwnersOfParent ird_fs:EquityAbstract -> ird_fs:EquityAttributableToOwnersOfParent

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Element ird_fs:EquityAttributableToOwnersOfParentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 歸屬於母公司股權持有人的權益 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表歸屬於母公司股權持有人的權益。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:URI |
Definition | ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssuedCapitalMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SharePremiumMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TreasurySharesMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEquityInterestMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetainedEarningsMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherReservesMember ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IssuedCapitalMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:SharePremiumMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TreasurySharesMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherEquityInterestMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:RetainedEarningsMember ird_fs:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:OtherReservesMember
Presentation | ird_fs:EquityMember -> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:IssuedCapitalMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:SharePremiumMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:TreasurySharesMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:OtherEquityInterestMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:OtherReservesMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:RetainedEarningsMember ird_fs:EquityMember -> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:IssuedCapitalMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:SharePremiumMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:TreasurySharesMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:OtherEquityInterestMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:OtherReservesMember ird_fs:EquityAttributableToOwnersOfParentMember -> ird_fs:RetainedEarningsMember

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Element ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表權益（而不是債務）的工具金額計入界定利益計劃資產的公平價值。 [參考：公平價值的計劃資產；界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益工具，計入計劃資產公平價值的金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 142
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Calculation | ird_fs:PlanAssetsAtFairValue ->Weight: 1.0-> ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_localised:ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract -> ird_fs:EquityInstrumentsAmountContributedToFairValueOfPlanAssets

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Element ird_fs:EquityInstrumentsHeld

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體持有的工具金額，是扣除其所有負債後為另一實體的資產中的剩餘權益提供證據。
en | http://www.xbrl.org/2003/arcrole/concept-label | 持有的權益工具
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousAssetsAbstract -> ird_fs:EquityInstrumentsHeld

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Element ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持有的工具金額，證明其在扣除所有負債後在另一實體資產的剩餘權益，分類為持作交易。 [參考：持有的權益工具；經損益以公平價值衡量的金融資產，分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的權益工具，分類為持作交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

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Element ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體持有的根據香港財務報告準則第9號強制經損益以公平價值衡量，除了分類為持作交易的工具金額，證明其在扣除所有負債後在另一實體資產的剩餘權益。 [參考：持有的權益工具；強制經損益以公平價值衡量的金融資產，除了分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的權益工具，除了分類為持作交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading -> ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

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Element ird_fs:EquityInterestsOfAcquirer

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購方的權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日，業務合併以收購方權益作為對價轉移的公平價值。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | f
ref:Clause | iv
ref:URI |
Definition | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInterestsOfAcquirer ird_fs:EquityInterestsOfAcquirer ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfInstrumentsOrInterestsIssuedOrIssuable ird_fs:EquityInterestsOfAcquirer ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MethodOfDeterminingFairValueOfInstrumentsOrInterests
Calculation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferred ->Weight: 1.0-> ird_fs:EquityInterestsOfAcquirer
Presentation | ird_fs:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract -> ird_fs:EquityInterestsOfAcquirer ird_fs:EquityInterestsOfAcquirer -> ird_fs:NumberOfInstrumentsOrInterestsIssuedOrIssuable ird_fs:EquityInterestsOfAcquirer -> ird_fs:MethodOfDeterminingFairValueOfInstrumentsOrInterests

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Element ird_fs:EquityInvestmentsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表權益工具投資。
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益投資 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40B
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember
Presentation | ird_fs:FinancialAssetsAtFairValueMember -> ird_fs:EquityInvestmentsMember

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Element ird_fs:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益，負債和監管遞延帳戶貸方的金額。 [參考：權益；負債；監管遞延帳戶貸方餘額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益，負債和監管遞延帳戶貸方餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 21
ref:URI |
Presentation | ird_fs:StatementOfFinancialPositionAbstract -> ird_fs:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

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Element ird_fs:EquityMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益的組成部分 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表扣除所有負債後實體資產的剩餘權益。 如果沒有使用其他member，它也代表"權益的組成部分"axis的標準值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 106
ref:URI |
Definition | ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EquityMember ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EquityMember ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncontrollingInterestsMember ird_fs:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EquityMember ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NoncontrollingInterestsMember
Presentation | ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:EquityMember -> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityMember -> ird_fs:NoncontrollingInterestsMember ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:EquityMember -> ird_fs:EquityAttributableToOwnersOfParentMember ird_fs:EquityMember -> ird_fs:NoncontrollingInterestsMember ird_fs:ComponentsOfEquityAxis -> ird_fs:EquityMember ird_fs:EquityMember -> ird_fs:StatutoryReserveMember ird_fs:EquityMember -> ird_fs:CapitalRedemptionReserveMember ird_fs:EquityMember -> ird_fs:MergerReserveMember ird_fs:EquityMember -> ird_fs:ReserveOfEquityComponentOfConvertibleInstrumentsMember ird_fs:EquityMember -> ird_fs:CapitalReserveMember ird_fs:EquityMember -> ird_fs:AdditionalPaidinCapitalMember ird_fs:EquityMember -> ird_fs_localised:WarrantReserveMember ird_fs:EquityMember -> ird_fs_localised:RetainedEarningsProfitLossForReportingPeriodMember ird_fs:EquityMember -> ird_fs_localised:RetainedEarningsExcludingProfitLossForReportingPeriodMember ird_fs:EquityMember -> ird_fs:MiscellaneousOtherReservesMember

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Element ird_fs:EquityPriceRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表其他價格風險的組成部分，代表金融工具的公平價值或未來現金流量因權益價格變動而波動的風險類型。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 股份價格風險 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG32
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 40
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityPriceRiskMember
Presentation | ird_fs:OtherPriceRiskMember -> ird_fs:EquityPriceRiskMember ird_fs:OtherPriceRiskMember -> ird_fs:EquityPriceRiskMember

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Element ird_fs:EquityReclassifiedIntoFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益重新分類為金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 權益重新分類為金融負債的金額。 [參考：權益；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2027-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 80A
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:EquityReclassifiedIntoFinancialLiabilities

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Element ird_fs:EstimateOfContributionsExpectedToBePaidToPlan

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為下一年度報告期界定利益計劃進行預期供款的估計。 [參考：界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計為下一個年度報告期計劃支付的供款估計數
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 147
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 148
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimateOfContributionsExpectedToBePaidToPlan
Presentation | ird_fs:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs:EstimateOfContributionsExpectedToBePaidToPlan

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Element ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生的未折現索賠金額的估計。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對香港財務報告準則第17號範圍內合同產生的未折現索賠的估計
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:Paragraph | 130
Definition | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems -> ird_fs:EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfHKFRS17

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Element ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售類別之外的金融資產的預計現金流量。 [參考：可供出售金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產的預計現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

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Element ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量類別之外的金融資產的預計現金流量。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產的預計現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併中因公平價值不能可靠衡量而未確認的或有負債的預計財務影響金額。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計財務影響，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

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Element ird_fs:EstimatedFinancialEffectOfContingentAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由過去已發生的事件引起的可能產生的資產預計的財務影響金額，該資產的存在將由一宗或多宗實體所不能完全控制的未來不確定事件出現與否來確認。
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有資產的預計財務影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 89
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:EstimatedFinancialEffectOfContingentAssets

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Element ird_fs:EstimatedFinancialEffectOfContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的預計財務影響金額。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的預計財務影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFinancialEffectOfContingentLiabilities
Presentation | ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:EstimatedFinancialEffectOfContingentLiabilities

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Element ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 估計收到依賴自然能源生產電力的合約而購買電力的預計未來現金流量
en | http://www.xbrl.org/2003/arcrole/concept-label | 估計收到依賴自然能源生產電力的合約而購買電力的預計未來現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30A
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity
Presentation | ird_fs:DisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItems -> ird_fs:EstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricity

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Element ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表保險合同相關的未來現金流量的現值的估計。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來現金流的現值估計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 101
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 100
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember ird_fs:InsuranceContractsByComponentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
Presentation | ird_fs:InsuranceContractsByComponentsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember

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Element ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表相關保險合同的未來現金流流入的現值估計。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來現金流入的現值估計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember
Presentation | ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashInflowsMember

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Element ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 屬於負債的香港財務報告準則第17號範圍內的合同產生的未來現金流出（流入）現值的估計金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 屬於負債的香港財務報告準則第17號範圍內的合同產生的未來現金流出（流入）現值的估計
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities
Presentation | ird_fs:DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfHKFRS17ThatAreLiabilities

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Element ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表關於保險合同未來現金流出的現值估計。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來現金流出的現值估計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
Presentation | ird_fs:EstimatesOfPresentValueOfFutureCashFlowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember -> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

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Element ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表未來現金流出（不包括保險獲取現金流）的現值估計。 [參考：保險獲取現金流的現值估計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未來現金流出（不包括保險獲取現金流）的現值估計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
Presentation | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember -> ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

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Element ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險獲取現金流的現值估計 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表保險獲取現金流的現值估計。保險獲得的現金流是從銷售費用、承保和啓動一組保險合同（已發行或預期發行）所產生的。這樣的現金流包括不直接歸屬於個人合同或投資組合內的團體保險合同的現金流。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 107
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
Presentation | ird_fs:EstimatesOfPresentValueOfFutureCashOutflowsMember -> ird_fs:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember

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Element ird_fs:EventsOfReclassificationOfFinancialAssetsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的事件 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:URI |
Definition | ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EventsOfReclassificationOfFinancialAssetsMember ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EventsOfReclassificationOfFinancialAssetsMember
Presentation | ird_fs:EventsOfReclassificationOfFinancialAssetsAxis -> ird_fs:EventsOfReclassificationOfFinancialAssetsMember ird_fs:DisclosureOfReclassificationOfFinancialAssetsTable -> ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ird_fs:EventsOfReclassificationOfFinancialAssetsAxis -> ird_fs:EventsOfReclassificationOfFinancialAssetsMember

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Element ird_fs:EventsOfReclassificationOfFinancialAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融資產重新分類的事件。如果沒有使用其他member，它也代表"金融資產重新分類的事件"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產重新分類的事件 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:URI |
Definition | ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EventsOfReclassificationOfFinancialAssetsMember ird_fs:EventsOfReclassificationOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EventsOfReclassificationOfFinancialAssetsMember
Presentation | ird_fs:EventsOfReclassificationOfFinancialAssetsAxis -> ird_fs:EventsOfReclassificationOfFinancialAssetsMember ird_fs:EventsOfReclassificationOfFinancialAssetsAxis -> ird_fs:EventsOfReclassificationOfFinancialAssetsMember

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Element ird_fs:ExchangeDifferencesOnTranslationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 匯兑差額 [abstract]
References |
Presentation | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:ExchangeDifferencesOnTranslationAbstract ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax ird_fs:ExchangeDifferencesOnTranslationAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:ExchangeDifferencesOnTranslationAbstract

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Element ird_fs:ExciseTaxPayables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關消費税的應付款金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 消費税應付款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 78
ref:URI |
Presentation | ird_fs_localised:PayablesOnTaxesOtherThanIncomeTax -> ird_fs:ExciseTaxPayables

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Element ird_fs:ExercisePriceOfOutstandingShareOptions2019

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未行使股份期權的行使價。
en | http://www.xbrl.org/2003/arcrole/concept-label | 未行使股份期權的行使價
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExercisePriceOfOutstandingShareOptions2019
Presentation | ird_fs:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems -> ird_fs:ExercisePriceOfOutstandingShareOptions2019

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Element ird_fs:ExercisePriceShareOptionsGranted2019

Substitution Group | xbrli:item
Type | num:perShareItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 授予的股份期權的行使價。
en | http://www.xbrl.org/2003/arcrole/concept-label | 行使價，授予的購股權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExercisePriceShareOptionsGranted2019

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Element ird_fs:ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在贖回或回購回售金融工具作為權益的預期現金流出。 [參考：流動性風險 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 贖回或回購回售金融工具預期現金流出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2027-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19A
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 136A
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs:ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

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Element ird_fs:ExpectedCreditLossRate

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期信貸損失的比率，以總帳面金額的百分比來計算。預期信貸損失是以發生違約的各類風險計算的減值虧損計算的加權平均值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期信貸損失率
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
Definition | ird_fs:DisclosureOfProvisionMatrixLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossRate
Presentation | ird_fs:DisclosureOfProvisionMatrixLineItems -> ird_fs:ExpectedCreditLossRate

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Element ird_fs:ExpectedCreditLossesCollectivelyAssessedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表綜合評估預期信貸損失。 [參考：預期信貸損失評估方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期信貸損失綜合評估 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20B
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
Definition | ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossesCollectivelyAssessedMember ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossesCollectivelyAssessedMember
Presentation | ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember -> ird_fs:ExpectedCreditLossesCollectivelyAssessedMember

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Element ird_fs:ExpectedCreditLossesIndividuallyAssessedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表個別評估的預期信貸損失。 [參考：預期信貸損失評估方法 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期信貸損失個別評估 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20B
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
Definition | ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossesIndividuallyAssessedMember ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedCreditLossesIndividuallyAssessedMember
Presentation | ird_fs:MethodOfAssessmentOfExpectedCreditLossesMember -> ird_fs:ExpectedCreditLossesIndividuallyAssessedMember

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Element ird_fs:ExpectedDividendAsPercentageShareOptionsGranted

Substitution Group | xbrli:item
Type | num:percentItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於計算授予的股份期權公平價值的預期股息百分比。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期股息百分比，授予的股份期權
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExpectedDividendAsPercentageShareOptionsGranted

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Element ird_fs:ExpectedDividendShareOptionsGranted

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於計算授予的股份期權公平價值的預期股息金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 預期股息，授予的購股權
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs:DescriptionOfInputsToOptionPricingModelShareOptionsGranted -> ird_fs:ExpectedDividendShareOptionsGranted

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Element ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計由另一方償還以清償在業務合併中或有負債的費用金額。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計報銷，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExpectedReimbursementContingentLiabilitiesInBusinessCombination

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Element ird_fs:ExpectedReimbursementOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計報銷，其他準備
en | http://www.xbrl.org/2003/arcrole/concept-label | 預計由他方報銷結清其他準備支出的金額。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 85
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpectedReimbursementOtherProvisions
Presentation | ird_fs:DisclosureOfOtherProvisionsLineItems -> ird_fs:ExpectedReimbursementOtherProvisions

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Element ird_fs:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從尋找礦產所產生的費用，包括實體已獲得合法權利在特定區域進行礦產，石油，天然氣和類似的非再生資源探索，以及技術可行性和商業對提取礦產資源的可行性的决心。
en | http://www.xbrl.org/2003/arcrole/concept-label | 從勘探和評估礦產資源而產生的費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 6
ref:IssueDate |
ref:Paragraph | 24
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfExplorationAndEvaluationAssetsExplanatory -> ird_fs:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

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Element ird_fs:ExpenseByNature

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 費用，按性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 總費用，按性質
en | http://www.xbrl.org/2003/arcrole/concept-label | 按其性質而累計的費用金額（例如，折舊，購買材料，運輸成本，僱員福利和廣告費用），而不是按實體內的功能而重新分配。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 99
ref:URI |
Calculation | ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:RawMaterialsAndConsumablesUsed ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:CostOfMerchandiseSold ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:ServicesExpense ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:EmployeeBenefitsExpense ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:TaxExpenseOtherThanIncomeTaxExpense ird_fs:ExpenseByNature ->Weight: 1.0-> ird_fs:OtherExpenseByNature
Presentation | ird_fs:ExpenseByNatureAbstract -> ird_fs:ExpenseByNature

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Element ird_fs:ExpenseByNatureAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 費用性質 [abstract]
References |
Presentation | ird_fs:AnalysisOfIncomeAndExpenseAbstract -> ird_fs:ExpenseByNatureAbstract ird_fs:ExpenseByNatureAbstract -> ird_fs:RawMaterialsAndConsumablesUsed ird_fs:ExpenseByNatureAbstract -> ird_fs:CostOfMerchandiseSold ird_fs:ExpenseByNatureAbstract -> ird_fs:ServicesExpense ird_fs:ExpenseByNatureAbstract -> ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract ird_fs:ExpenseByNatureAbstract -> ird_fs:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract ird_fs:ExpenseByNatureAbstract -> ird_fs:TaxExpenseOtherThanIncomeTaxExpense ird_fs:ExpenseByNatureAbstract -> ird_fs:OtherExpenseByNature ird_fs:ExpenseByNatureAbstract -> ird_fs:ExpenseByNature

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Element ird_fs:ExpenseDueToUnwindingOfDiscountOnProvisions

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因時間流逝而產生其他準備的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 除僱員福利準備以外，因時間流逝的影響而解除準備折扣而產生的費用金額。 [參考：其他準備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:ExpenseDueToUnwindingOfDiscountOnProvisions

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Element ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自以現金結算以股份為基礎的支付安排的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 以現金結算的股份支付交易產生的費用金額，在該交易中收到的商品或服務不符合確認為資產的條件。 [參考：以股份為基礎的支付交易產生的費用]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Presentation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

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Element ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持續參與終止確認金融資產所確認的費用金額（例如，衍生工具的公平價值變動）。 [參考：金融資產；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續參與終止確認金融資產產生的費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42G
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets

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Element ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體持續參與終止確認金融資產而確認的累計費用金額（例如，衍生工具的公平價值變動）。 [參考：持續參與終止確認金融資產產生的費用；衍生工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 持續參與終止確認的金融資產的累計確認費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42G
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

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Element ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自以股份為基礎的支付安排交易的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付安排支付交易產生的費用金額，在該交易中收到的商品或服務不符合確認為資產的條件。 [參考：以股份為基礎的支付交易產生的費用]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Presentation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

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Element ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付交易產生的費用金額，在該交易中收到的商品或服務不符合確認為資產的條件。
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付交易產生的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 股份支付交易的總費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees
Presentation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

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Element ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 來自以權益結算以股份為基礎的支付安排的費用 [abstract]
References |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

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Element ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與員工進行以股份為基礎的支付的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 與員工進行以股份為基礎的支付而產生的費用金額。 [參考：以股份為基礎的支付交易產生的費用]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 112
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets ->Weight: 1.0-> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees ird_fs:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees
Presentation | ird_fs_localised:ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees ird_fs:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs:ExpenseFromSharebasedPaymentTransactionsWithEmployees

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Element ird_fs:ExpenseOfRestructuringActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重組活動的費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 與重組相關的費用金額。 重組是一項由管理層計劃和控制的計劃，它會實質性地改變實體所從事的業務範圍或開展業務的方式。 此類計劃包括：(a)出售或終止業務；(b)關閉一個國家或地區的營業地點或將活動從一個國家或地區轉移到另一個國家或地區；(c)管理結構的變化；(d)對實體經營的性質和重點有重大影響的根本性重組。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 98
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:ExpenseOfRestructuringActivities

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Element ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方交易期間確認的壞帳及呆帳費用的金額。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 關聯方交易期間確認的壞帳及呆帳費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Presentation | ird_fs:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

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Element ird_fs:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與低價值資產租賃相關的費用金額按照香港財務報告準則第16號第6段進行會計處理。該費用不包括與低價值資產短期租賃相關的費用。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與已使用確認豁免的低價值資產租賃相關的費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

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Element ird_fs:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與短期租賃相關的費用金額按照香港財務報告準則第16號第6段進行會計處理。該費用無需包括與租賃期為1個月或以下的租賃相關的費用。短期租賃是在租賃期開始日的租賃期限為12個月或以下的租賃。包含購買選擇權的租賃不是短期租賃。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與已使用確認豁免的短期租賃相關的費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

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Element ird_fs:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入租賃負債衡量的與可變租賃付款額有關的費用金額。可變租賃付款額是承租人就租賃期內基礎資產的使用權向出租人支付的款項，該款項因租賃期開始日後發生的事實或情况的變化（而非時間的流逝）而發生變化。 [參考：租賃負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未計入租賃負債衡量的與可變租賃付款額相關的費用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 53
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract -> ird_fs:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

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Element ird_fs:ExpensesFromAllocationOfPremiumsPaidToReinsurer

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從保費支付給再保險公司的費用份額。 [參考：持有再保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從保費支付給再保險公司的費用份額
en | http://www.xbrl.org/2003/arcrole/concept-label | 從保費支付給再保險公司的費用份額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 86
ref:URI |
Calculation | ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses ->Weight: -1.0-> ird_fs:ExpensesFromAllocationOfPremiumsPaidToReinsurer
Presentation | ird_fs:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract -> ird_fs:ExpensesFromAllocationOfPremiumsPaidToReinsurer

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Element ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售類別之外的金融資產，在損益中確認的支出金額。 [參考：可供出售金融資產；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產在損益中確認的支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

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Element ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產在損益中確認的支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量類別之外的金融資產，在損益中確認的支出金額。 [參考：經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

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Element ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如何服務特許權協定已分類的解釋。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 服務特許安排如何分類的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationHowServiceConcessionArrangementHasBeenClassified

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Element ird_fs:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 一個聲明指出與最近年度財務報表比較，中期財務報表所遵循的會計政策和計算方法都是一樣，如果這些政策或方法已經改變，需描述改變的性質和影響。
en | http://www.xbrl.org/2003/arcrole/concept-label | 中期財務報表遵循的會計政策及計算方法説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

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Element ird_fs:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveTrueAndFairView

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為實現真實和公正的觀點所需調整的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋管理層認為有必要調整財務報表中的項目，從而實現公平表達的結論，以及管理層認為符合香港財務報告準則的要求會產生誤導，會與在概念框架裏設立的財務報表的目標發生衝突的結論，但相關監管框架禁止偏離要求。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveTrueAndFairView

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Element ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在綜合收益表的報表項目確認廉價購買交易的增益
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在綜合收益表的數據項廉價購買交易確認的增益。 [參考：廉價購買交易確認的增益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | n
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

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Element ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋業務合併中或有對價資產或負債的未折現結果範圍的任何變化以及這些變化的原因。 [參考：所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋或有對價的未折現結果範圍的任何變化以及這些變化的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

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Element ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有對價已確認金額變動的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 業務合併中，已確認的或有對價資產或負債金額變動的説明。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

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Element ird_fs:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 通過政府補助的方式取得的資產及其以公平價值進行始初確認的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 對資產是否通過政府補助方式取得及其是否以公平價值進行始初確認後採用成本模式或重估模式進行後續衡量的解釋。 [參考：以公平價值衡量 [member]；政府 [member]；政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 122
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

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Element ird_fs:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋具顯著風險導致重大調整的估計不確定性之來源
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋估計不確定性的主要來源，其顯著風險可導致重大調整。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 125
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(IFRIC)
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 10
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

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Element ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在財務報表中未經調整的比較資訊的編制基準的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 未經調整的比較資訊的編制基準的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C27
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 130I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 27
ref:IssueDate |
ref:Paragraph | 18I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 80A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | C6B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 11
ref:IssueDate |
ref:Paragraph | C13B
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfInterestsInOtherEntitiesExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation ird_fs:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory -> ird_fs:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

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Element ird_fs:ExplanationOfBodyOfAuthorisation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 授權機構的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋誰授權批核財務報表。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:ExplanationOfBodyOfAuthorisation

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Element ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋改變實體業務模式以管理金融資產的説明。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋改變業務模式以管理金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12B
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets
Presentation | ird_fs:DisclosureOfReclassificationOfFinancialAssetsLineItems -> ird_fs:ExplanationOfChangeInBusinessModelForManagingFinancialAssets

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Element ird_fs:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告實體名稱或其他識別與上個報告期末不同的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告實體名稱或其他識別與上個報告期末不同的原因。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 51
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

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Element ird_fs:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與上一會計期間適用税率變化的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 相比以前會計期間，實體的適用所得税税率的變化的解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 81
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfIncomeTaxExplanatory -> ird_fs:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

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Element ird_fs:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在本報告所述期間發生的退休福利計劃的變化説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 退休福利計劃的變更説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

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Element ird_fs:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買，建造或開發投資物業或維修，維護或改進的合同義務的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買，建造或開發投資物業或維修，維護或改進的合同義務的解釋。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

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Element ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋信貸風險管理實踐及其與預期信貸損失的確認和衡量的關係。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋信貸風險管理實踐及其與預期信貸損失的確認和衡量的關係 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35F
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationAboutEntitysDefinitionsOfDefault ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationOnEntitysWriteoffPolicy ird_fs:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory -> ird_fs:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied

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Element ird_fs:ExplanationOfDepartureFromHKFRS

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 偏離香港財務報告準則的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體偏離香港財務報告準則的解釋，披露實體已符合適用的香港財務報告準則，除了偏離了一項特定要求以達致公平列報。這包括在標題上顯示實體已偏離了香港財務報告準則，偏離的性質（包括香港財務報告準則原要求的處理方法），這種處理方法為何在概念框架裏載列的財務報表目的和所采納的處理發生衝突的是情况下會造成誤導。 [參考：香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfDepartureFromHKFRS

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Element ird_fs:ExplanationOfDetailsOfAnyInvestmentInEmployer

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在該退休福利計劃對僱主的任何投資細節的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對僱主任何投資的詳細説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | a
ref:Clause | iv
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:ExplanationOfDetailsOfAnyInvestmentInEmployer

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Element ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明給予或獲得在關聯方交易未清償餘額的擔保的詳細情況。 [參考：擔保 [member]；所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明給予或獲得在關聯方交易未清償餘額的擔保的詳細情況
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Presentation | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

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Element ird_fs:ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 詳細説明超過退休福利計劃資產的5%，減去除承諾的退休福利的精算現值以外的負債，或任何類別或類型的擔保的5%的單項投資。
en | http://www.xbrl.org/2003/arcrole/concept-label | 詳細説明超過可用福利淨資產的5%，或任何類別或類型的證券投資的5%
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 35
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Presentation | ird_fs:StatementOfChangesInNetAssetsAvailableForBenefitsAbstract -> ird_fs:ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity

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Element ird_fs:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingHKAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對以下差異的解釋：(a)在緊接初始應用香港財務報告準則第16號之日之前的年度報告期末採用香港會計準則第17號披露的營運租賃承諾，使用初始應用日的增量借款利率折現；(b)於初始應用香港財務報告準則第16號之日在財務狀況表中確認的租賃負債。增量借款利率是指承租人在類似期限和類似擔保下借款所需支付的利率，即在相似的經濟環境中獲得與使用權資產具有相似價值的資產所需的資金。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對採用香港會計準則第17號披露的營運租賃承諾與在初始應用香港財務報告準則第16號之日確認的租賃負債之間差異的説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | C12
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingHKAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfHKFRS16Explanatory

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Element ird_fs:ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 直接衡量收到的商品或服務公平價值的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果直接衡量（例如，公平價值是否按這些商品或服務的市場價格衡量），則説明如何確定收到的商品或服務的公平價值。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 48
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived

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Element ird_fs:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因為未能持續可靠地確定公平價值，當實體以成本或公平價值模式下根據香港財務報告準則第16號衡量投資物業時，實體已處置未以公平價值衡量的投資物業一事實的解釋。 [參考：以成本或公平價值模式下根據香港財務報告準則第16號衡量 [member]；投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 處置以成本或公平價值模式下根據香港財務報告準則第16號衡量的投資物業的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

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Element ird_fs:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值變得能可靠地衡量時對於生物資產的變動的影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 對先前以成本減去累計折舊和減值虧損衡量但公平價值變得能可靠地衡量的生物資產轉為以公平價值衡量的影響的解釋。 [參考：生物資產；減值虧損]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 56
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable

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Element ird_fs:ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在中期實體構成的變化影響，包括業務合併、獲得或失去附屬公司和長期投資的控制、重組及已終止業務。 [參考：所有企業合併的總計 [member]；已終止業務 [member]；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在中期實體構成的變化影響
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | i
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

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Element ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售持有待售的非流動資產或處置組的計劃變更對本期經營成果影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 變更出售非流動資產或處置組計劃的决定對本期經營成果的影響的解釋。 [參考：分類為持有待售的非流動資產或處置組；分類為持有待售的處置組 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 42
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod

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Element ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售持有待售的非流動資產或處置組的計劃變更對前期經營成果影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 變更出售非流動資產或處置組計劃的决定對呈報的前期經營成果的影響的解釋。 [參考：分類為持有待售的非流動資產或處置組]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 42
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod

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Element ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付安排對實體財務狀況影響的解釋 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使財務報表使用者能夠理解以股份為基礎的支付交易對實體財務狀况的影響的解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions -> ird_fs:LiabilitiesFromSharebasedPaymentTransactions2011 ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions -> ird_fs:IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011

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Element ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以股份為基礎的支付安排對實體損益的影響的解釋 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 使財務報表使用者能夠理解以股份為基礎的支付安排的支付交易對實體損益的影響的解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 50
ref:URI |
Presentation | ird_fs:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss

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Element ird_fs:ExplanationOfEffectOfTransitionOnReportedCashFlows

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明過渡對報告現金流量的影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋從先前的通用會計準則過渡到香港財務報告準則對現金流量表的重要調整。 [參考：先前的通用會計準則 [member]；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedCashFlows

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Element ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明過渡對報告財務業績的影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋從先前的通用會計準則過渡到香港財務報告準則如何影響實體的報告財務業績的説明。 [參考：先前的通用會計準則 [member]；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

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Element ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPosition

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明過渡對報告財務狀況的影響
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋從先前的通用會計準則過渡到香港財務報告準則如何影響實體的報告財務狀況的説明。 [參考：先前的通用會計準則 [member]；香港財務報告準則 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfEffectOfTransitionOnReportedFinancialPosition

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Element ird_fs:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋滿足履約義務的時間和典型的付款時間對合同資產和合同負債的影響。 [參考：履約義務 [member]；合同資產；合同負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋滿足履約義務的時間和典型的付款時間對合同資產和合同負債的影響 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

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Element ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在業務合併中確認的或有負債的估計財務影響的解釋。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋預計財務影響的準則，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

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Element ird_fs:ExplanationOfEstimatedFinancialEffectOfContingentAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有資產的預計財務影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 由過去已發生的事件引起的可能產生的資產的預計財務影響的解釋，該資產的存在將由一宗或多宗實體所不能完全控制的未來不確定事件出現與否來確認。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 89
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfEstimatedFinancialEffectOfContingentAssets

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Element ird_fs:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋實體沒有以持續營運為基準準備財務報表的事實，及解釋編制財務報表的基準。
en | http://www.xbrl.org/2003/arcrole/concept-label | 當不是持續營運基準，編制財務報表的事實和基準説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis

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Element ird_fs:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋分配給現金產生單位（單位組）的商譽或具無限可用年限的無形資產的合計帳面金額相比實體的商譽或具無限可用年限的無形資產的帳面總額之下是重大的事實。 [參考：帳面金額 [member]；所有現金產生單位的總計 [member]；商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋分配給現金產生單位的商譽或具無限可用年限的無形資產的合計帳面金額是重大的事實
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant

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Element ird_fs:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋分配給多個現金產生單位（單位組）中的一個單位（單位組）的商譽或具無限可用年限的無形資產的帳面金額相比實體的商譽或具無限可用年限的無形資產的帳面總額之下是不重大的事實。 [參考：帳面金額 [member]；所有現金產生單位的總計 [member]；商譽以外的無形資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 商譽或具無限可用年限的無形資產帳面金額不重大的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant

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Element ird_fs:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的所有者或其他人有權修改發出後財務報表的事實説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體的所有者或其他人有權修改發行後財務報表的事實説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 17
ref:URI |
Presentation | ird_fs:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

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Element ird_fs:ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認先前公平價值不能可靠衡量的金融工具的説明。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 終止確認先前公平價值不能可靠衡量的金融工具的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised

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Element ird_fs:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因功能性貨幣的一般購買力的變化而重述以前期間的財務報表和相應數字的事實説明，及引致在報告末期高度通貨膨脹報告中所使用的衡量單位。
en | http://www.xbrl.org/2003/arcrole/concept-label | 因功能性貨幣的一般購買力的變化而重述前期財務報表和相應數字的事實説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

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Element ird_fs:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在實體的第一個香港財務報告準則財務報表中，實體的前財務報表沒有呈現的事實。
en | http://www.xbrl.org/2003/arcrole/concept-label | 前期財務報表沒有列報的事實説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 28
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

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Element ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋或有對價安排和補償性資產的最高支付金額是無限的事實
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋或有對價安排和補償性資產的最高支付金額是無限的事實。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | g
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

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Element ird_fs:ExplanationOfFactThatSharesHaveNoParValue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 股份沒有票面價值的解釋。 [參考：每股面值]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋股份沒有票面價值的事實
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactThatSharesHaveNoParValue
Presentation | ird_fs:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs:ExplanationOfFactThatSharesHaveNoParValue

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Element ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 母公司或其任何附屬公司做出决定向先前未綜合的結構性實體提供財務或其他支援，從而導致該實體控制該結構性實體的相關因素的解釋。 [參考：所有附屬公司的總數 [member]；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋對現在獲得控制權而先前未綜合的結構性實體作出支援决定的因素
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 16
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
Presentation | ird_fs:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems -> ird_fs:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl

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Element ird_fs:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對極少數情況下重新分類至經損益以公平價值衡量的金融資產外的事實和情況説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在極少數情況下，金融資產在短期內不再持作出售或回購，其金融資產重新分類至經損益以公平價值衡量之外的事實和情形。 [參考：經損益以公平價值衡量的金融資產；重新分類至經損益以公平價值衡量的金融資產之外]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 出售或重新分類及預期的處置、方式和時間的事實和情況的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 當非流動資產或處置組被分類為持有待售或已出售時，對出售或導致預期的處置，以及處置的方式和時間的事實和情况的解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 41
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming

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Element ird_fs:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於業務合併的調整的財務影響説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 在本報告期內確認的調整的財務影響説明，其調整涉及到發生在本期或之前的報告期的業務合併。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | 61
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations

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Element ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的預計財務影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債的預計財務影響的解釋。 [參考：或有負債類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities
Presentation | ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:ExplanationOfFinancialEffectOfContingentLiabilities

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Element ird_fs:ExplanationOfFinancialEffectOfDepartureFromHKFRS

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 偏離香港財務報告準則的財務影響的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋偏離香港財務報告準則對符合要求時本應報告的財務報表項目的財務影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfFinancialEffectOfDepartureFromHKFRS

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Element ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期後非調整事件的財務影響説明 [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋報告期後非調整事件所估計的財務影響或不能估計的聲明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Presentation | ird_fs:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

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Element ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 與在業務合併中獲得的可識別資產或承擔的負債相關的收益或虧損的解釋，其規模，性質或發生率使得披露與理解合併實體的財務報表相關
en | http://www.xbrl.org/2003/arcrole/concept-label | 與業務合併中獲得的可識別資產或承擔的負債相關的收益或虧損的解釋，其規模，性質或發生率使得披露與理解合併實體的財務報表相關。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B67
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
Presentation | ird_fs:DisclosureOfBusinessCombinationsLineItems -> ird_fs:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

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Element ird_fs:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述當失去附屬公司控制權時在損益表中已確認收益（虧損）的項目
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述當失去附屬公司控制權時在損益表中已確認收益（虧損）（如果沒有單獨呈現）的項目。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterestsInSubsidiariesExplanatory -> ird_fs:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

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Element ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖關係中出現的來源導致對沖無效的説明。 [參考：對沖無效收益（虧損）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對沖關係中出現的來源導致對沖無效的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 23E
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship
Presentation | ird_fs:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems -> ird_fs:ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

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Element ird_fs:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋實體具有功能性貨幣時，其貨幣是高度通貨膨脹經濟中的貨幣，如何及為何實體有，和不再有功能性貨幣，其可靠的總價格指數是不適用，及沒有可交換的穩定外幣存在。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋如何及為何實體有，和不再有功能性貨幣，其可靠的總價格指數是不適用，及沒有可交換的穩定外幣存在
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 31C
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists

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Element ird_fs:ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在過渡日期實體如何確定測量保險合同的解釋。 [參考：保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在過渡日期實體如何確定測量保險合同的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 115
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate

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Element ird_fs:ExplanationOfHowRateRegulatorIsRelated

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管機如何與實體相關的解釋。 [參考：收費監管機構的身份的描述]
en | http://www.xbrl.org/2003/arcrole/concept-label | 收費監管機如何相關的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 14
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHowRateRegulatorIsRelated
Presentation | ird_fs:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems -> ird_fs:ExplanationOfHowRateRegulatorIsRelated

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Element ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的帳面餘額重大變化對損失準備金的變化的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的帳面餘額重大變化對損失準備金的變化的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

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Element ird_fs:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋滿足履約義務的時間與典型付款時間的關係。 [參考：履約義務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋滿足履約義務的時間與典型付款時間的關係
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 117
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

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Element ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金產生單位已確認或撥回的減值虧損。 [參考：減值虧損；減值虧損撥回]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露現金產生單位已確認或撥回的減值虧損 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | d
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment ird_fs:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment -> ird_fs:DisclosureOfImpairmentLossRecognisedOrReversedAbstract

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Element ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明是否就以重估值列帳的物業、工業裝置及設備等項目聘請獨立估值師。 [參考：物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 聘請獨立估值師重估物業、工業裝置及設備的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 77
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs:ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment

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Element ird_fs:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具初始減值要求的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具初始減值要求的説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42P
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

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Element ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於應用減值要求的輸入、假設和估計技術的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於應用減值要求的輸入、假設和估計技術的解釋 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35G
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses ird_fs:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory -> ird_fs:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

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Element ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 報告期內保險財務收入（費用）總額的解釋。 [參考：保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險財務收入（費用）的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 110
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses -> ird_fs:ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

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Element ird_fs:ExplanationOfInterestRevenueReportedNetOfInterestExpense

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 扣除利息支出後的利息收入説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 該實體報告了其分部扣除利息支出後的利息收入的説明。 [參考：利息費用]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 23
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfInterestRevenueReportedNetOfInterestExpense

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Element ird_fs:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不需要使用現金或現金等價物的投資和融資交易的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 關於投資和融資不需要使用現金或現金等價物的交易的相關資料的解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 43
ref:URI |
Presentation | ird_fs:DisclosureOfCashFlowStatementExplanatory -> ird_fs:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

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Element ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對以重估金額列帳的使用權資產是否涉及獨立估值師的説明。 [參考：使用權資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 獨立估值師參與重估，使用權資產的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 57
ref:URI |
Definition | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems -> ird_fs:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets

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Element ird_fs:ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋發行、回購和償還債務及權益證券。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋發行、回購和償還債務及權益證券
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities

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Element ird_fs:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受減值虧損或減值虧損撥回影響的主要資產類別的解釋。 [參考：減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受減值虧損或減值虧損撥回影響的主要資產類別的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 131
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses

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Element ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 導致確認減值虧損和撥回減值虧損的主要事件和情况的解釋。 [參考：減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 導致確認減值虧損和撥回減值虧損的主要事件和情況的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 131
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 130
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
Presentation | ird_fs:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems -> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses ird_fs:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses

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Element ird_fs:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層對實體會計政策應用的判斷而對確認金額有顯著影響的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋除了那些涉及估計，管理層在過程中所决定應用的實體會計政策，其對在財務報表中確認金額有最顯著影響的判斷。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 122
ref:URI |
Presentation | ird_fs_localised:DisclosureOfMaterialAccountingPolicyInformationExplanatory -> ird_fs:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

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Element ird_fs:ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋中期後尚未反映在中期財務報表的事件。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋中期後尚未反映的事件
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected

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Element ird_fs:ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋香港財務報告準則第17號第128(a)段規定以外的敏感度分析的方法、主要參數、所提供資訊的基礎假設。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋香港財務報告準則第17號第128(a)段規定以外的敏感度分析的方法、主要參數、所提供資訊的基礎假設 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 129
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17Explanatory

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Element ird_fs:ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定在損益中確認保險財務收入（費用）方法的説明。 [參考：保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 用於確定在損益中確認保險財務收入（費用）方法的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss

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Element ird_fs:ExplanationOfModificationsModifiedSharebasedPaymentArrangements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對以股份為基礎的支付安排的修改説明。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明修改，修改後的以股份為基礎的支付安排
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 47
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Presentation | ird_fs:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory -> ird_fs:ExplanationOfModificationsModifiedSharebasedPaymentArrangements

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Element ird_fs:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 本期對在前期已終止業務中呈列的與處置已終止業務直接相關的金額進行調整的性質和金額的解釋。這些調整可能在以下情況下發生：(a)處置交易條款產生的不確定性的解決，例如與買方的購買價格調整和補償問題的解決；(b)由組成部分在處置前的運營而產生並與其直接相關的不確定性的解决，例如賣方保留的環境和產品保修義務；(c)員工福利計劃義務的結算，前提是結算與處置交易直接相關。 [參考：已終止業務 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對先前在已終止業務中呈列的金額的性質和調整的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 5
ref:IssueDate |
ref:Paragraph | 35
ref:URI |
Presentation | ird_fs:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory -> ird_fs:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

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Element ird_fs:ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在本財政年度的以往期中期間的報告金額的估計變更或以前財政年度的報告金額的估計變更的性質和金額，這會在實體的中期財務報告中披露。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在以前期中期間或以前財政年度的報告金額的估計變更的性質和金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears

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Element ird_fs:ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因為它們的性質，規模或發生率而不尋常的資產、負債、權益、淨收入或現金流量的性質和金額解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋因其性質，規模或發生率而不尋常，影響資產、負債、權益、淨收入或現金流量的項目的性質和金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence

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Element ird_fs:ExplanationOfNatureAndAmountOfSignificantTransactions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋與對報告實體具有控制，共同控制或重大影響的政府以及受政府控制，共同控制或重大影響的實體在個別重大交易的性質和金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明重大交易的性質和金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 26
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Presentation | ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 -> ird_fs:ExplanationOfNatureAndAmountOfSignificantTransactions

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Element ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對在服務特許權安排中購買或建造物業、工業裝置及設備項目的義務的性質和範圍（例如，數量，時間段或金額，視情況而定）的解釋。 [參考：特許服務安排 [member]；物業、工業裝置及設備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 購買或建造物業、工業裝置及設備項目的義務的性質和範圍的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment

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Element ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對服務特許經營安排中特許期結束時交付義務或獲得特定資產的權利的性質和範圍（例如，數量，時間段或適當的金額）的解釋。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在特許期結束時交付或接收特定資產的義務的性質和範圍的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | iv
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod

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Element ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對服務特許安排中提供服務的義務或預期提供服務的權利的性質和範圍（例如，數量，時間段或金額，視情況而定）的解釋。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對提供服務的義務或期望提供服務的權利的性質和範圍的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

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Element ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體未單獨披露的服務特許經營安排中權利和義務的性質和範圍（例如，數量，時間段或金額，視情況而定）的説明。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 其他權利和義務的性質和範圍的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | vi
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfOtherRightsAndObligations

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Element ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對服務特許權安排中更新和終止選項的性質和範圍（例如，數量，時間段或金額，視情況而定）的解釋。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 續訂和終止選項的性質和範圍的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | v
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

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Element ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在服務特許權安排中使用特定資產的權利的性質和範圍（例如，數量，時間段或金額）的解釋。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 特定資產使用權的性質和範圍的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

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Element ird_fs:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithTrueAndFairView

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則要求的性質的解釋，及為什麼要求與框架中規定的財務報表目標有衝突的結論
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋香港財務報告準則的標題，要求的性質，以及為何管理層認為在這種情況下符合該要求會產生誤導和與在概念框架裡設立的財務報表的目標發生衝突。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:Paragraph | 23
ref:Subparagraph | a
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithTrueAndFairView

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Element ird_fs:ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為什麼不報來自外部客戶的每一個產品和服務，或每組相似的產品和服務的收入
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為什麽不報來自外部客戶的每一個產品和服務，或每組相似的產品和服務的收入（例如，如果開發資訊的成本過高）。 [參考：產品和服務 [member]；收入]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 32
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive

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Element ird_fs:ExplanationOfNotAppliedNewStandardsOrInterpretations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋沒有應用的新標準或詮釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體沒有應用已頒布但尚未生效的新的香港財務報告準則的事實解釋。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfNotAppliedNewStandardsOrInterpretations

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Element ird_fs:ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋香港財務報告準則第17號第128(a)規定以外的敏感度分析所用方法的目標和可能由提供的資訊所導致的限制。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋香港財務報告準則第17號第128(a)規定以外的敏感度分析所用方法的目標和可能由提供的資訊所導致的限制
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 129
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfHKFRS17

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Element ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋由管理層批准的財務預算/預測的預計現金流量所覆蓋的期間，包括當現金產出單位（單位組）使用超過五年的期間時，解釋為何該更長的期間是合理的。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋管理層預測現金流量覆蓋的期間
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | d
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows

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Element ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債報銷的可能性的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 由他方報銷解決或有負債支出的可能性的解釋。 [參考：或有負債類別 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 86
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Presentation | ird_fs:DisclosureOfContingentLiabilitiesLineItems -> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilities

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Element ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋由另一方償還以清償在業務合併中的或有負債的報銷可能性。 [參考：或有負債類別 [member]；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋報銷的可能性，在業務合併中的或有負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | j
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

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Element ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有資產涉及與他方爭端的一般性質的解釋及為何實體沒有披露有關或有資產的資料及事實的解釋，該資產的存在將由一宗或多宗實體所不能完全控制的未來不確定事件出現與否來確認。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋爭議的一般性質和不披露有關或有資產資訊的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

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Element ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 或有負債涉及與他方爭端的一般性質的解釋及為何實體沒有披露有關或有負債的資訊及事實的解釋。 [參考：或有負債類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋爭議的一般性質和不披露有關或有負債資訊的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability

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Element ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 準備涉及與他方爭端的一般性質的解釋及為何實體沒有披露有關準備的資訊及事實的解釋。 [參考：準備]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋爭議的一般性質和不披露有關準備的訊息的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 37
ref:IssueDate |
ref:Paragraph | 92
ref:URI |
Presentation | ird_fs:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision

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Element ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法確定前期差誤更正金額的原因説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法確定前期差誤更正金額的原因説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

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Element ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法確定與會計政策變更相關的調整金額的原因説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 無法確定與會計政策變更相關的調整金額的原因説明。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | h
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

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Element ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 損失準備金的變動原因可能包括：(a)投資組合的組成；(b)購買或創始金融工具的數量；以及 (c)預期信貸損失的嚴重程度。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具損失準備金變化的原因解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B8D
ref:URI |
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

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Element ird_fs:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfHKFRS15

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋因採用香港財務報告準則第15號導致財務報表單行項目發生重大變動的原因。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋因採用香港財務報告準則第15號導致財務報表單行項目發生重大變動的原因
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | C8
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfHKFRS15

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Element ird_fs:ExplanationOfReasonsWhyEntityElectedToApplyHKFRSsAsIfItHadNeverStoppedApplyingHKFRSs

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明為何實體在之前報告時期已應用香港財務報告準則，但最近年度財務報表未包含明確且無保留的聲明符合香港財務報告準則，應用香港財務報告準則，猶如其從未停止應用香港財務報告準則的理由。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何實體當選應用香港財務報告準則，猶如其從未停止應用香港財務報告準則的理由
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 23B
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOfReasonsWhyEntityElectedToApplyHKFRSsAsIfItHadNeverStoppedApplyingHKFRSs

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Element ird_fs:ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17AndCarryingAmountOfRelatedGroupsOfContracts

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明香港財務報告準則第17號範圍內的合同產生的要求應支付金額和合同的相關投資組合的帳面價值之間的關係
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明香港財務報告準則第17號範圍內的合同產生的要求應支付金額和合同的相關投資組合的帳面價值之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 132
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfHKFRS17AndCarryingAmountOfRelatedGroupsOfContracts

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Element ird_fs:ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險財務收入（費用）和資產的投資回報率之間的關係的解釋，以使該實體的財務報表使用者評估財務收入的損益和其他綜合收益的來源或支出。 [參考：保險財務收入（費用）]
en | http://www.xbrl.org/2003/arcrole/concept-label | 保險財務收入（費用）和資產投資回報率之間關係的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 110
ref:URI |
Presentation | ird_fs:ExplanationOfInsuranceFinanceIncomeExpenses -> ird_fs:ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

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Element ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對實體持有保險合同和金融資產引起的風險變量變動的敏感度之間關係的説明。 [參考：保險合同 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對保險合同和持有金融資產引起的風險變量變動的敏感度之間關係的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 128
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld
Presentation | ird_fs:DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfHKFRS17LineItems -> ird_fs:ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

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Element ird_fs:ExplanationOfRelationshipsBetweenParentsAndEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋與母公司及附屬公司間的關係
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋與母公司及附屬公司間的關係。 [參考：所有附屬公司的總數 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 13
ref:URI |
Presentation | ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:ExplanationOfRelationshipsBetweenParentsAndEntity

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Element ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資實體或其任何未綜合的附屬公司在沒有合同義務下，做出向先前沒有控制的未綜合的結構性實體提供財務或其他支援以導致取得其控制的決定的相關因素的解釋。 [參考：投資實體的披露 [text block]；所有附屬公司的總數 [member]；所有未綜合的結構性實體 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 做出提供支援以導致控制未綜合的結構性實體的決定的相關因素的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 19G
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
Presentation | ird_fs:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems -> ird_fs:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

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Element ird_fs:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 無形資產重估盈餘分派限制的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 對無形資產重估盈餘餘額向股東分派的限制的解釋。 [參考：重估盈餘]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 38
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfIntangibleAssetsExplanatory -> ird_fs:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

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Element ird_fs:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業變現或處置投資物業收益及收益匯出存在限制的解釋。 [參考：投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 投資物業變現或投資物業處置收益匯出限制的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

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Element ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關對沖會計的風險管理策略的解釋。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與對沖會計相關的風險管理策略説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 22
Definition | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
Presentation | ird_fs:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems -> ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness ird_fs:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory -> ird_fs:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

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Element ird_fs:ExplanationOfSeasonalityOrCyclicalityOfInterimOperations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關季節性或週期性的中期營運的解釋性意見。
en | http://www.xbrl.org/2003/arcrole/concept-label | 中期營運的季節性或週期性的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 34
ref:IssueDate |
ref:Paragraph | 16A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInterimFinancialReportingExplanatory -> ird_fs:ExplanationOfSeasonalityOrCyclicalityOfInterimOperations

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Element ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在報告期內，隨時存在著一個以股份為基礎的支付安排的説明。 [參考：以股份為基礎的支付安排類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 披露以股份為基礎的支付安排
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 2
ref:IssueDate |
ref:Paragraph | 45
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DateOfGrantOfSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement
Presentation | ird_fs:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems -> ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:DateOfGrantOfSharebasedPaymentArrangement ird_fs:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement

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Element ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同資產和合同負債發生重大變動的解釋。 [參考：合同資產；合同負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 合同資產和合同負債重大變動的解釋 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 118
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:IncreaseThroughBusinessCombinationsContractAssets ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughImpairmentContractAssets ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:IncreaseThroughBusinessCombinationsContractLiabilities ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities ird_fs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory -> ird_fs:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

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Element ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃投資淨額帳面價值發生重大變動的説明。 [參考：融資租賃投資淨額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃投資淨額發生重大變化的説明 [text block]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 93
ref:URI |
Presentation | ird_fs:DisclosureOfLeasesExplanatory -> ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory ird_fs:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory -> ird_fs:IncreaseDecreaseInNetInvestmentInFinanceLease

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Element ird_fs:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對農業活動的政府補助程度顯著下降的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 對農業活動的政府補助程度顯著下降的解釋。 [參考：政府 [member]；政府補助]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 57
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

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Element ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對可能影響未來現金流量的金額、時間和確定性的服務特許權安排的重要條款的解釋（例如，特許權的期限，重新定價日期以及確定重新定價或重新談判的基礎）。 [參考：特許服務安排 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 對可能影響未來現金流量的金額、時間和確定性的服務特許權安排的重要條款的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HK(SIC)
ref:Number | 29
ref:IssueDate |
ref:Paragraph | 6
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows
Presentation | ird_fs:DisclosureOfServiceConcessionArrangementsLineItems -> ird_fs:ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows

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Element ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋與關聯方交易中未清償餘額的條款及條件。 [參考：所有關聯方的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋與關聯方交易中未清償餘額的條款及條件
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 18
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Presentation | ird_fs:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

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Element ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明與業務合併中資產收購和負債承擔分開確認的交易
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明與業務合併中資產收購和負債承擔分開確認的交易。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | m
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | l
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Presentation | ird_fs:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems -> ird_fs:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Element ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於實體指定以其他綜合收益按公平價值計量之權益工具投資，於權益內進行累積損益轉移之解釋。[參考：其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 於權益內轉移之累積損益之解釋（適用於指定以其他綜合收益按公平價值計量之權益工具投資）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 未滿足政府補助所附帶的條件和其他或有事項的解釋
en | http://www.xbrl.org/2003/arcrole/concept-label | 未滿足已確認為政府補助所附帶的條件和其他或有事項的解釋。 [參考：政府 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 20
ref:IssueDate |
ref:Paragraph | 39
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfGovernmentGrantsExplanatory -> ird_fs:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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Element ird_fs:ExplanationOfValueAssignedToKeyAssumption

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理層確定現金產生單位（單位組）可收回金額時所依據的關鍵假設的價值的解釋。 [參考：所有現金產生單位的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分配給關鍵假設的價值的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 134
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 135
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfValueAssignedToKeyAssumption
Presentation | ird_fs:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems -> ird_fs:ExplanationOfValueAssignedToKeyAssumption

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Element ird_fs:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體預期何時將分配至剩餘履約義務的交易價格確認為收入的解釋。 [參考：客戶合同的收入；分配至剩餘履約義務的交易價格]
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體預計何時將分配至剩餘履約義務的交易價格確認為收入的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 120
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

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Element ird_fs:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否有客戶合同對價未包括於分配至剩餘履約義務的交易價格的披露的解釋。 [參考：分配至剩餘履約義務的交易價格]
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否有客戶合同對價未包括於分配至剩餘履約義務的交易價格的披露的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 122
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

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Element ird_fs:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款允許貸方要求加速還款的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 是否於財務報表獲授權發布前已糾正違約或重新協商應付貸款允許貸方要求加速還款的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

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Element ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體是否適用香港會計準則第24號第25段豁免。
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明實體是否適用香港會計準則第24號第25段豁免
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 24
ref:IssueDate |
ref:Paragraph | 26
ref:URI |
Presentation | ird_fs:DisclosureOfRelatedPartyExplanatory -> ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 -> ird_fs:NameOfGovernmentAndNatureOfRelationshipWithGovernment ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 -> ird_fs:ExplanationOfNatureAndAmountOfSignificantTransactions ird_fs:ExplanationOfWhetherEntityAppliesExemptionInHKAS2425 -> ird_fs:DescriptionOfOtherTransactionsThatAreCollectivelySignificant

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Element ird_fs:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在抵押品所有者沒有違約的情況下，實體是否有義務返還已出售或再質押的抵押品。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在抵押品所有者沒有違約的情況下，實體是否有義務返還已出售或再質押的抵押品
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 15
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged

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Element ird_fs:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 參與者是否為退休福利計劃供款的説明。
en | http://www.xbrl.org/2003/arcrole/concept-label | 參與者是否繳納退休金計劃的説明
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 26
ref:IssueDate |
ref:Paragraph | 36
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DescriptionOfRetirementBenefitPlan -> ird_fs:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan

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Element ird_fs:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 分配至剩餘履約義務的交易價格的披露是否採用實務上的權宜操作的解釋。 [參考：分配至剩餘履約義務的交易價格]
en | http://www.xbrl.org/2003/arcrole/concept-label | 分配至剩餘履約義務的交易價格的披露是否採用實務上的權宜操作的解釋
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 122
ref:URI |
Presentation | ird_fs:DisclosureOfRevenueFromContractsWithCustomersExplanatory -> ird_fs:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

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Element ird_fs:ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfHKFRS9AtDateOfInitialApplicationOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何實體在初始應用香港財務報告準則第17號之日時，在應用香港財務報告準則第9號第4.1.2(a)或4.1.2A(a)段的新評估中會得出任何不同結論。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何實體在初始應用香港財務報告準則第17號之日時，在應用香港財務報告準則第9號第4.1.2(a)或4.1.2A(a)段的新評估中會得出不同結論
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C33
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfHKFRS9AtDateOfInitialApplicationOfHKFRS17

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Element ird_fs:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當以成本或公平價值模式下根據香港財務報告準則第16號衡量投資物業時，為何未能可靠地衡量投資物業的公平價值的解釋。 [參考：以成本或公平價值模式下根據香港財務報告準則第16號衡量 [member]；投資物業]
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何未能可靠地衡量投資物業的公平價值的解釋，以成本或公平價值模式下根據香港財務報告準則第16號衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 78
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithHKFRS16WithinFairValueModel

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Element ird_fs:ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何未報告有關外部客戶收入和非流動資產的地域資訊的説明
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為何未報告有關外部客戶的收入和金融工具以外的非流動資產、遞延稅資產、離職後福利資產和保險合約權利的地域資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported

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Element ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為什麽用於確認收入的方法真實地描述了商品或服務的轉移。 [參考：客戶合同的收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋為什麽用於確認收入的方法真實地描述了商品或服務的轉移
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 15
ref:IssueDate |
ref:Paragraph | 124
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfPerformanceObligationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
Presentation | ird_fs:DisclosureOfPerformanceObligationsLineItems -> ird_fs:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

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Element ird_fs:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對其他已發布文件的交叉引用的解釋，其中包括對於初始應用香港財務報告準則的實體了解該實體當前中期期間的重要信息。
en | http://www.xbrl.org/2003/arcrole/concept-label | 對初始應用者解釋在中期財務報表的交叉引用
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 33
ref:URI |
Presentation | ird_fs:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter

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Element ird_fs:ExplanationWhenGreatestTransferActivityTookPlace

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 説明在報告期內（例如，在報告期結束前的最後五天內）發生最大轉讓活動的時間，而該轉讓活動（在符合終止確認的條件下）的總收益分配不均勻（例如，大部分轉讓活動於報告期的截止日發生）。
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋發生最大轉讓活動的時間
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42G
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplanationWhenGreatestTransferActivityTookPlace
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:ExplanationWhenGreatestTransferActivityTookPlace

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Element ird_fs:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在財務報表授權可發布時為何不能披露業務合併初始會計處理不完整的原因及不能披露的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋在財務報表授權可發布時為何不能披露業務合併初始會計處理不完整的原因及不能披露的原因。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B66
ref:URI |
Presentation | ird_fs:DisclosureOfBusinessCombinationsExplanatory -> ird_fs:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

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Element ird_fs:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋先前以成本衡量的生物資產變得能可靠地以公平價值衡量的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋先前以成本減去累計折舊和累計減值虧損衡量的生物資產變得能可靠地以公平價值衡量的原因。 [參考：以成本衡量 [member]；生物資產；減值虧損]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 56
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

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Element ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋生物資產的公平價值未能可靠地衡量的原因，以成本衡量
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋以成本減去累計折舊和累計減值虧損衡量的生物資產的公平價值未能可靠地衡量的原因。 [參考：生物資產；減值虧損]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 41
ref:IssueDate |
ref:Paragraph | 54
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory -> ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost

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Element ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 為何投資物業公平價值不能可靠地衡量的解釋，成本模式
en | http://www.xbrl.org/2003/arcrole/concept-label | 對以成本模式衡量的投資物業其公平價值不能可靠地衡量的解釋。 [參考：投資物業]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel

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Element ird_fs:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋實體不被視為持續營運的原因
en | http://www.xbrl.org/2003/arcrole/concept-label | 解釋實體不被視為持續營運的原因。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

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Element ird_fs:ExplorationAndEvaluationAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表按照實體的會計政策確認為資產的勘探及評估支出。勘探和評估支出是指實體在開採礦產資源的技術可行性和商業可行性得到證實之前，為勘探和評估礦產資源而發生的支出。
en | http://www.xbrl.org/2003/arcrole/concept-label | 勘探及評估資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 36
ref:IssueDate |
ref:Paragraph | 127
ref:URI |
Definition | ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplorationAndEvaluationAssetsMember ird_fs:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExplorationAndEvaluationAssetsMember
Presentation | ird_fs:ClassesOfAssetsMember -> ird_fs:ExplorationAndEvaluationAssetsMember

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Element ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 貸款承諾和財務擔保合同的信貸風險金額。 [參考：貸款承諾 [member]；財務擔保合同 [member]；信貸風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 貸款承諾和財務擔保合同的信貸風險
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初貸款承諾和財務擔保合同的信貸風險
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末貸款承諾和財務擔保合同的信貸風險
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfCreditRiskExposureLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
Presentation | ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts ird_fs:DisclosureOfCreditRiskExposureLineItems -> ird_fs:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

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Element ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 所面臨由香港財務報告準則第17號範圍內的合同產生的風險的金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 所面臨由香港財務報告準則第17號範圍內的合同產生的風險
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 125
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17
Presentation | ird_fs:SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17Explanatory -> ird_fs:ExposureToRiskThatArisesFromContractsWithinScopeOfHKFRS17

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Element ird_fs:ExpropriationOfMajorAssetsByGovernmentMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表政府徵用的主要資產。 [參考：政府 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 政府徵用的主要資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 10
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExpropriationOfMajorAssetsByGovernmentMember
Presentation | ird_fs:NonadjustingEventsMember -> ird_fs:ExpropriationOfMajorAssetsByGovernmentMember

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Element ird_fs:ExternalCreditGradesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:DisclosureOfExternalCreditExposuresTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ExternalCreditGradesAxis ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:DisclosureOfCreditRiskExposureTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:ExternalCreditGradesAxis ird_fs:ExternalCreditGradesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:EntitysTotalForExternalCreditGradesMember
Presentation | ird_fs:ExternalCreditGradesAxis -> ird_fs:EntitysTotalForExternalCreditGradesMember ird_fs:DisclosureOfExternalCreditExposuresTable -> ird_fs:ExternalCreditGradesAxis ird_fs:DisclosureOfCreditRiskExposureTable -> ird_fs:ExternalCreditGradesAxis ird_fs:ExternalCreditGradesAxis -> ird_fs:EntitysTotalForExternalCreditGradesMember

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Element ird_fs:ExternalCreditGradesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表外部評級機構提供的信貸評級。
en | http://www.xbrl.org/2003/arcrole/concept-label | 外部信貸評級總計 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG20C
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
Definition | ird_fs:EntitysTotalForExternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExternalCreditGradesMember ird_fs:EntitysTotalForExternalCreditGradesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ExternalCreditGradesMember
Presentation | ird_fs:EntitysTotalForExternalCreditGradesMember -> ird_fs:ExternalCreditGradesMember

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Element ird_fs:FactoringOfReceivablesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表，其中一個實體將其應收帳款轉移給另一方（承購商）的交易。
en | http://www.xbrl.org/2003/arcrole/concept-label | 應收帳款承購 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B33
ref:URI |
Definition | ird_fs:TypesOfTransferMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FactoringOfReceivablesMember ird_fs:TypesOfTransferMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FactoringOfReceivablesMember
Presentation | ird_fs:TypesOfTransferMember -> ird_fs:FactoringOfReceivablesMember

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Element ird_fs:FactorsUsedToIdentifyEntitysReportableSegments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於識別實體應報導分部的因素
en | http://www.xbrl.org/2003/arcrole/concept-label | 描述用於識別實體應報導分部的因素，包括組織的基礎（例如，管理層是否選擇圍繞產品和服務的差異來組織實體、地理區域、監管環境或因素組合以及運營分部是否已彙總）。 [參考：地理區域 [member]；經營分部 [member]；產品和服務 [member]；應報告分部 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfEntitysReportableSegmentsExplanatory -> ird_fs:FactorsUsedToIdentifyEntitysReportableSegments

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Element ird_fs:FairValueAsDeemedCostAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值用作推定成本 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 30
ref:URI |
Definition | ird_fs:FairValueAsDeemedCostAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:AggregateOfFairValuesMember ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FairValueAsDeemedCostAxis ird_fs:FairValueAsDeemedCostAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:AggregateOfFairValuesMember
Presentation | ird_fs:FairValueAsDeemedCostAxis -> ird_fs:AggregateOfFairValuesMember ird_fs:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable -> ird_fs:FairValueAsDeemedCostAxis ird_fs:FairValueAsDeemedCostAxis -> ird_fs:AggregateOfFairValuesMember

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Element ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產未被重新分類，本應在其他綜合收益中確認的公平價值變動收益（虧損）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產未被重新分類，本應在其他綜合收益中確認的公平價值變動收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12D
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

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Element ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡到香港財務報告準則第9號，如未有將經損益以公平價值衡量的金融資產重新分類為經其他綜合收益以公平價值衡量的金融資產，本應計入損益的公平價值收益（虧損）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，如未有將經損益以公平價值衡量的金融資產重新分類到經其他綜合收益以公平價值衡量的金融資產，本應計入損益的公平價值收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9

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Element ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產沒有因過渡到香港財務報告準則第9號而被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，如果金融資產沒有被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfHKFRS9

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Element ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融負債沒有因過渡到香港財務報告準則第9號而被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損）。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，如果金融負債沒有被重新分類為以攤銷成本衡量，本應計入損益或其他綜合收益的公平價值收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfHKFRS9

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Element ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產，其公平價值變動的收益（虧損）不確認在其他綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產沒有重新分類至可供出售類別之外，其公平價值變動的收益（虧損）便已確認在其他綜合收益。 [參考：可供出售金融資產；其他綜合收益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome

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Element ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產，其公平價值變動的收益（虧損）確認在其他綜合收益
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售類別之外的金融資產，其公平價值變動的收益（虧損）確認在其他綜合收益。 [參考：可供出售金融資產；其他綜合收益]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

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Element ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，其公平價值變動的收益（虧損）不確認在損益
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產沒有重新分類至經損益以公平價值衡量類別之外，其公平價值變動的收益（虧損）便已確認在損益。 [參考：經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss

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Element ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，其公平價值變動的收益（虧損）確認在損益
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量類別之外的金融資產，其公平價值變動的收益（虧損）確認在損益。 [參考：經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

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Element ird_fs:FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產未被重新分類，本應在損益中確認的公平價值變動收益（虧損）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 如果金融資產未被重新分類，本應在損益中確認的公平價值變動收益（虧損）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12D
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified

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Element ird_fs:FairValueHedgesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表已確認資產或負債或未確認承諾的公平價值變動風險的對沖，或此類資產、負債或承諾的可識別部分的公平價值變動風險，該變動可歸因於特定風險並可能影響利潤或虧損。 [參考：對沖類型 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值對沖 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24C
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 39
ref:IssueDate |
ref:Paragraph | 86
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueHedgesMember ird_fs:TypesOfHedgesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueHedgesMember
Presentation | ird_fs:TypesOfHedgesMember -> ird_fs:FairValueHedgesMember

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Element ird_fs:FairValueModelMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 公平價值模型 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表採用公平價值模式衡量。公平價值是指市場參與者在衡量日發生的有序交易中，出售資產所收到或者轉移負債所支付的價格。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 32A
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 75
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueModelMember ird_fs:FairValueModelMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtFairValueMember ird_fs:FairValueModelMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember
Presentation | ird_fs:AggregatedMeasurementMember -> ird_fs:FairValueModelMember ird_fs:FairValueModelMember -> ird_fs:AtFairValueMember ird_fs:FairValueModelMember -> ird_fs:AtCostOrInAccordanceWithHKFRS16WithinFairValueModelMember

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Element ird_fs:FairValueOfAcquiredReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 收購的應收帳款的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 在業務合併中取得的應收帳款的公平價值。 [參考：所有企業合併的總計 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | h
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfAcquiredReceivablesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAcquiredReceivables
Presentation | ird_fs:DisclosureOfAcquiredReceivablesLineItems -> ird_fs:FairValueOfAcquiredReceivables

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Element ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表實體持續參與終止確認金融資產的資產公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表持續參與終止確認金融資產的資產公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

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Element ird_fs:FairValueOfAssociatedFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產的相關金融負債的公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 相關負債的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 相關負債的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAssociatedFinancialLiabilities
Calculation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety ->Weight: -1.0-> ird_fs:FairValueOfAssociatedFinancialLiabilities
Presentation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfAssociatedFinancialLiabilities

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Element ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別的金融資產的公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從經損益以公平價值衡量類別重新分類至以攤銷成本衡量或以公平價值衡量且其變動計入其他綜合收益類別的金融資產的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12D
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

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Element ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡到香港財務報告準則第9號，重新分類為以攤銷成本衡量的金融負債的公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，重新分類為以攤銷成本衡量的金融資產公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9

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Element ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的公平價值從以公平價值衡量且其變動計入其他綜合收益類別重新分類，以攤銷成本衡量。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 從以公平價值衡量且其變動計入其他綜合收益類別重新分類至以攤銷成本衡量類別的金融資產的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12D
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

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Element ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡到香港財務報告準則第9號，經損益以公平價值衡量的金融資產重新分類為經其他綜合收益以公平價值衡量的金融資產的公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，將經損益以公平價值衡量的金融資產重新分類到經其他綜合收益以公平價值衡量的金融資產的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfHKFRS9

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Element ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的公平價值，在終止經損益以公平價值衡量時確認為資產，因為信用衍生工具用於管理該金融工具的信貸風險。 [參考：信貸風險 [member]；衍生工具 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於信用衍生工具用於管理信貸風險，終止經損益以公平價值衡量的金融工具公平價值，資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets
Presentation | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets

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Element ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融工具的公平價值，在終止經損益以公平價值衡量時確認為負債，因為信用衍生工具用於管理該金融工具的信貸風險。 [參考：信貸風險 [member]；衍生工具 [member]；金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於信用衍生工具用於管理信貸風險，終止經損益以公平價值衡量的金融工具公平價值，負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities
Presentation | ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems -> ird_fs:FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

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Element ird_fs:FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 由於過渡到香港財務報告準則第9號，已重新分類以攤銷成本衡量的金融負債的公平價值。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號時，重新分類為以攤銷成本衡量的金融負債的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42M
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfHKFRS9

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Element ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有市場報價的於合營公司的投資的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 於合營公司的權益的公平價值，如其投資有市場報價。 [參考：所有合營公司的總計 [member]；在獨立財務報表中對合營公司的投資]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfJointVenturesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Presentation | ird_fs:DisclosureOfJointVenturesLineItems -> ird_fs:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

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Element ird_fs:FairValueOfInvestmentPropertyWhenEntityAppliesCostModel

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體採用成本模式，投資物業的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 當實體採用成本模式衡量投資物業時，投資物業的公平價值金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 40
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfInvestmentPropertyExplanatory -> ird_fs:FairValueOfInvestmentPropertyWhenEntityAppliesCostModel

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Element ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有市場報價的於聯營公司的投資的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 於聯營公司的權益的公平價值，如其投資有市場報價。 [參考：所有聯營公司的總計 [member]；在獨立財務報表中對聯營公司的投資]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 21
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Definition | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
Presentation | ird_fs:DisclosureOfSignificantInvestmentsInAssociatesLineItems -> ird_fs:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

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Element ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體已指定經其他綜合收益以公平價值衡量的權益工具投資金額。 [參考：以公平價值衡量 [member]；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經其他綜合收益以公平價值衡量的權益工具投資
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11A
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Calculation | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:DisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItems -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在終止確認的日期，實體已指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值。 [參考：指定經其他綜合收益以公平價值衡量的權益工具投資 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在終止確認的日期，指定經其他綜合收益以公平價值衡量的權益工具投資的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 11B
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition

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Element ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表實體持續參與終止確認金融資產的負債公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表持續參與終止確認金融資產的負債公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42E
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
Presentation | ird_fs:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems -> ird_fs:FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

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Element ird_fs:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的公平價值與帳面金額有重大差異
en | http://www.xbrl.org/2003/arcrole/concept-label | 物業、工業裝置及設備的公平價值與帳面金額有重大差異。 [參考：帳面金額 [member]；物業、工業裝置及設備]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 79
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs:FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

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Element ird_fs:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在投資實體地位變動之日停止合併的附屬公司的公平價值。 [參考：以公平價值衡量 [member]；投資實體的披露 [text block]；所有附屬公司的總數 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在投資實體地位變動之日停止合併的附屬公司的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 12
ref:IssueDate |
ref:Paragraph | 9B
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory -> ird_fs:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus

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Element ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值淨額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值淨額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety
Calculation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety ->Weight: 1.0-> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety ->Weight: -1.0-> ird_fs:FairValueOfAssociatedFinancialLiabilities
Presentation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

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Element ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產和相關負債的公平價值 [abstract]
References |
Definition | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfAssociatedFinancialLiabilities ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety
Presentation | ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfAssociatedFinancialLiabilities ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

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Element ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產的公平價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety
Calculation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety ->Weight: 1.0-> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety
Presentation | ird_fs:FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract -> ird_fs:FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

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Element ird_fs:FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有直接參與特點合同基礎項目的公平價值。 [參考：有直接參與特點合同的基礎項目構成説明]
en | http://www.xbrl.org/2003/arcrole/concept-label | 有直接參與特點合同基礎項目的公平價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 111
ref:URI |
Presentation | ird_fs:DisclosureOfInsuranceContractsExplanatory -> ird_fs:FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

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Element ird_fs:FeeAndCommissionExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關手續費和佣金的支出金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 總手續費及佣金支出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Calculation | ird_fs:FeeAndCommissionIncomeExpense ->Weight: -1.0-> ird_fs:FeeAndCommissionExpense ird_fs:FeeAndCommissionExpense ->Weight: 1.0-> ird_fs:BrokerageFeeExpense ird_fs:FeeAndCommissionExpense ->Weight: 1.0-> ird_fs:OtherFeeAndCommissionExpense
Presentation | ird_fs:FeeAndCommissionExpenseAbstract -> ird_fs:FeeAndCommissionExpense

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Element ird_fs:FeeAndCommissionExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金支出 [abstract]
References |
Presentation | ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionExpenseAbstract ird_fs:FeeAndCommissionExpenseAbstract -> ird_fs:BrokerageFeeExpense ird_fs:FeeAndCommissionExpenseAbstract -> ird_fs:OtherFeeAndCommissionExpense ird_fs:FeeAndCommissionExpenseAbstract -> ird_fs:FeeAndCommissionExpense

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Element ird_fs:FeeAndCommissionIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關手續費和佣金的收入金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金收入
en | http://www.xbrl.org/2003/arcrole/concept-label | 總手續費及佣金收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Calculation | ird_fs:FeeAndCommissionIncomeExpense ->Weight: 1.0-> ird_fs:FeeAndCommissionIncome ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:BrokerageFeeIncome ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:PortfolioAndOtherManagementFeeIncome ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:CreditrelatedFeeAndCommissionIncome ird_fs:FeeAndCommissionIncome ->Weight: 1.0-> ird_fs:OtherFeeAndCommissionIncome
Presentation | ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:FeeAndCommissionIncome

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Element ird_fs:FeeAndCommissionIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金收入 [abstract]
References |
Presentation | ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionIncomeAbstract ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:BrokerageFeeIncome ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:PortfolioAndOtherManagementFeeIncome ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:CreditrelatedFeeAndCommissionIncome ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:OtherFeeAndCommissionIncome ird_fs:FeeAndCommissionIncomeAbstract -> ird_fs:FeeAndCommissionIncome

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Element ird_fs:FeeAndCommissionIncomeExpense

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關手續費用和佣金的收入或支出金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金收入（支出）
en | http://www.xbrl.org/2003/arcrole/concept-label | 淨手續費及佣金收入（支出）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Calculation | ird_fs:FeeAndCommissionIncomeExpense ->Weight: 1.0-> ird_fs:FeeAndCommissionIncome ird_fs:FeeAndCommissionIncomeExpense ->Weight: -1.0-> ird_fs:FeeAndCommissionExpense
Presentation | ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionIncomeExpense

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Element ird_fs:FeeAndCommissionIncomeExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 手續費及佣金收入（支出） [abstract]
References |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:FeeAndCommissionIncomeExpenseAbstract ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionIncomeAbstract ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionExpenseAbstract ird_fs:FeeAndCommissionIncomeExpenseAbstract -> ird_fs:FeeAndCommissionIncomeExpense

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Element ird_fs:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融負債所產生的費用支出金額（確定實際利率時包括的金額除外）。 [參考：以公平價值衡量 [member]；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融負債所產生的費用支出
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Presentation | ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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Element ird_fs:FeeIncomeAndExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 費用收入和支出 [abstract]
References |
Presentation | ird_fs:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs:FeeIncomeAndExpenseAbstract ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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Element ird_fs:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融資產所產生的費用收入金額（確定實際利率時包括的金額除外）。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融資產所產生的費用收入
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Presentation | ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost

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Element ird_fs:FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融資產或金融負債的費用收入或支出
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 非經損益以公平價值衡量的金融資產或金融負債的費用收入或支出金額（確定實際利率時計入的金額除外）。 [參考：以公平價值衡量 [member]；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Presentation | ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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Element ird_fs:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 信託和受託活動產生的費用收入（支出）
en | http://www.xbrl.org/2003/arcrole/concept-label | 代表自然人、信託、退休福利計劃和其他機構持有或投資資產的信託和其他受託活動產生的費用收入和費用金額（確定實際利率時包括的金額除外）。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Presentation | ird_fs:FeeIncomeAndExpenseAbstract -> ird_fs:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities

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Element ird_fs:FinalSalaryPensionDefinedBenefitPlansMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表最終薪金養老金界定利益計劃。 [參考：養老金界定利益計劃 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 最終薪金養老金界定利益計劃 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKAS
ref:Number | 19
ref:IssueDate |
ref:Paragraph | 138
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:PensionDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember ird_fs:PensionDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember ird_fs:PensionDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember ird_fs:PensionDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember ird_fs:PensionDefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember
Presentation | ird_fs:PensionDefinedBenefitPlansMember -> ird_fs:FinalSalaryPensionDefinedBenefitPlansMember

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Element ird_fs:FinanceCosts

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務費用
en | http://www.xbrl.org/2003/arcrole/concept-label | 與實體金融活動相關的費用金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 82
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs:FinanceCosts ird_fs:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs:FinanceCosts
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:FinanceCosts ird_fs:ProfitLossAbstract -> ird_fs:FinanceCosts

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Element ird_fs:FinanceCostsPaidClassifiedAsOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流出為支付財務費用，歸類為營運活動。 [參考：財務費用]
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務費用支付，歸類為營運活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:FinanceCostsPaidClassifiedAsOperatingActivities

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Element ird_fs:FinanceIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務收入
en | http://www.xbrl.org/2003/arcrole/concept-label | 與利息和實體其他金融活動相關的收入金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Calculation | ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:FinanceIncome ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:FinanceIncome
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:FinanceIncome ird_fs:ProfitLossAbstract -> ird_fs:FinanceIncome

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Element ird_fs:FinanceIncomeCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 實體與利息和其他融資活動有關的收入或成本金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務收入（費用）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 85
ref:URI |
Presentation | ird_fs:MaterialIncomeAndExpenseAbstract -> ird_fs:FinanceIncomeCost ird_fs:FinanceIncomeCost -> ird_fs:OtherFinanceIncomeCost

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Element ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入損益的持有再保險合同的財務收入（費用） [abstract]
References |
Presentation | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract

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Element ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入損益的持有再保險合同的財務收入（費用），税前
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入損益並計入其他綜合收益的持有再保險合同的財務收入（費用）金額，税前。 [參考：保險財務收入（費用）；持有再保險合同 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 90
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 82
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 91
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs:OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ->Weight: 1.0-> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
Presentation | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

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Element ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入損益的持有再保險合同的財務收入（費用），除税後
en | http://www.xbrl.org/2003/arcrole/concept-label | 不計入損益並計入其他綜合收益的持有再保險合同的財務收入（費用）金額，除税後。 [參考：保險財務收入（費用）；持有再保險合同 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 90
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 82
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 91
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss ->Weight: 1.0-> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
Presentation | ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

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Element ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入損益的持有再保險合同財務收入（費用）。 [參考：保險財務收入（費用）；持有再保險合同 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 計入損益的持有再保險合同財務收入（費用）
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | 82
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 82
ref:Subparagraph | bc
ref:URI |
Calculation | ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss ird_fs:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
Presentation | ird_fs:ProfitLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss ird_fs:ProfitLossAbstract -> ird_fs:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss

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Element ird_fs:FinanceIncomeOnNetInvestmentInFinanceLease

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃投資淨額的融資收入金額。 [參考：財務收入；融資租賃投資淨額]
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃淨投資的融資收益
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 16
ref:IssueDate |
ref:Paragraph | 90
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract -> ird_fs:FinanceIncomeOnNetInvestmentInFinanceLease

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Element ird_fs:FinanceIncomeReceivedClassifiedAsOperatingActivities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金流入為收到的財務收入，歸類為營運活動。 [參考：財務收入]
en | http://www.xbrl.org/2003/arcrole/concept-label | 收到的財務收入，歸類為營運活動
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 31
ref:URI |
Presentation | ird_fs:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs:FinanceIncomeReceivedClassifiedAsOperatingActivities

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Element ird_fs:FinanceLeaseReceivables

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 有關融資租賃的應收帳款金額。
en | http://www.xbrl.org/2003/arcrole/concept-label | 融資租賃應收帳款
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:MiscellaneousAssetsAbstract -> ird_fs:FinanceLeaseReceivables

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Element ird_fs:FinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 資產金額是：(a)現金；(b)另一實體的權益工具；(c)一種合同權利：(i)從另一實體接收現金或其他金融資產；或(ii)在可能對該實體有利的條件下與另一實體交換金融資產或金融負債；或(d)將或可能以實體自有權益工具結算的合同，並且是：(i)實體有義務或可能有義務接收可變數量的實體自有權益工具的非衍生工具權益工具；(ii)將或可能通過以固定金額的現金或其他金融資產交換固定數量的自有權益工具以外的方式結算的衍生工具。為此目的，實體自身的權益工具不包括根據香港會計準則第32號第16A-16B段分類為權益工具的可回售金融工具，即對實體施加按比例份額向另一方交付淨資產的義務的工具實體僅在清算時才持有該實體，並根據香港會計準則第32號第16C-16D段分類為權益工具，或作為未來接收或交付實體自有權益工具的合同的工具。 [參考：金融工具類別 [member]；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35N
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfCreditRiskExposureLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets ird_fs:DisclosureOfProvisionMatrixLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssets
Calculation | ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAvailableforsale ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:HeldtomaturityInvestments ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:LoansAndReceivables ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtAmortisedCost ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfCreditRiskExposureLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfProvisionMatrixLineItems -> ird_fs:FinancialAssets ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:FinancialAssets ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssets

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受金融資產分類有關的應用指南修訂所影響的金融資產，應用修訂後的帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂而改變的金融資產帳面金額，在應用該修訂後。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受金融資產分類有關的應用指南修訂所影響的金融資產，緊接應用修訂前的帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂而改變的金融資產帳面金額，緊接應用該修訂前。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受金融資產分類有關的應用指南修訂所影響的金融資產，應用修訂後的衡量類別
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂而改變的金融資產衡量類別，在應用該修訂後。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受金融資產分類有關的應用指南修訂所影響的金融資產，緊接應用修訂前的衡量類別
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據分類及衡量金融工具的修訂受香港財務報告準則第9號第4.1節(金融資產的分類)中的應用指南修訂而改變的金融資產衡量類別，緊接應用該修訂前。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融資產，修正之後的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之後的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融資產，修正之前的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之前的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融資產，修正之後的衡量類別。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之後的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融資產，修正之前的衡量類別。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融資產，修正之前的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountAfterRedesignation

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Element ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17CarryingAmountImmediatelyBeforeRedesignation

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Element ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的衡量範疇。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，重新指定後的衡量範疇
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryAfterRedesignation

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Element ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的衡量範疇。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始應用香港財務報告準則第17號之日受重新指定影響金融資產，緊接重新指定的衡量範疇
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfHKFRS17MeasurementCategoryImmediatelyBeforeRedesignation

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Element ird_fs:FinancialAssetsAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融資產的金額。攤銷成本是在該金融資產以初始確認減去本金付款的金額，加上或減去使用實際利率法計算初始金額與到期金額之間的任何差額的累計攤銷，並為任何減值進行調整。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtAmortisedCost
Presentation | ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtAmortisedCost ird_fs:FinancialAssetsAtAmortisedCost -> ird_fs:LoansAndAdvancesAtAmortisedCost ird_fs:FinancialAssetsAtAmortisedCost -> ird_fs:DebtInstrumentsHeldAtAmortisedCost

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Element ird_fs:FinancialAssetsAtAmortisedCostCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以攤銷成本分類衡量的金融資產。 [參考：以攤銷成本衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | f
ref:URI |
Definition | ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostCategoryMember
Presentation | ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtAmortisedCostCategoryMember

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Element ird_fs:FinancialAssetsAtAmortisedCostMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以攤銷成本級別衡量的金融資產。 [參考：以攤銷成本衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融資產，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20B
ref:URI |
Definition | ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember ird_fs:FinancialAssetsWithContingentFeaturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradeReceivablesMember
Presentation | ird_fs:FinancialAssetsWithContingentFeaturesMember -> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:MortgagesMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:ConsumerLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:CorporateLoansMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:LoansToGovernmentMember ird_fs:FinancialAssetsAtAmortisedCostMember -> ird_fs:TradeReceivablesMember

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Element ird_fs:FinancialAssetsAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融資產值。 [參考：以公平價值衡量 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValue
Presentation | ird_fs:DisclosureOfFinancialAssetsLineItems -> ird_fs:FinancialAssetsAtFairValue

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Element ird_fs:FinancialAssetsAtFairValueMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以公平價值級別衡量的金融資產。 [參考：金融資產；以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融資產，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:EquityInvestmentsMember
Presentation | ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsAtFairValueMember -> ird_fs:TradingSecuritiesMember ird_fs:FinancialAssetsAtFairValueMember -> ird_fs:DerivativesMember ird_fs:FinancialAssetsAtFairValueMember -> ird_fs:EquityInvestmentsMember

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Element ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的金融資產金額。 [參考：以公平價值衡量 [member]；金融資產；其他綜合收益]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的金融資產總額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的金融資產 [abstract]
References |
Presentation | ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經其他綜合收益類別以公平價值計量的金融資產。 [參考：經其他綜合收益以公平價值計量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值計量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
Presentation | ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember -> ird_fs:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

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Element ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產，級別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經其他綜合收益以公平價值級別衡量的金融資產。 [參考：經其他綜合收益以公平價值計量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20B
ref:URI |
Definition | ird_fs:FinancialAssetsWithContingentFeaturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember
Presentation | ird_fs:FinancialAssetsWithContingentFeaturesMember -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產總額
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量且其收益（虧損）計入損益的金融資產金額。金融資產應按公平價值計入損益，除非它是以攤銷成本或通過其他綜合收益的公平價值衡量進行衡量。以公平價值衡量的金融資產的增益（虧損）應認計入損益，除非它是對沖關係的一部分，對權益工具的投資，且實體已選擇以其他方式列報損益，或是經其他綜合收益以公平價值衡量的金融資產。 [參考：以公平價值衡量 [member]；金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產 [abstract]
References |
Presentation | ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經損益以公平價值衡量的金融資產。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
Presentation | ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，分類為持作交易
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產的金額，被分類為交易性持有。在以下情況下，被歸類為交易性金融資產：(a)它獲取的主要目的是為在短期內出售；(b)在初始確認時，它是可辨認金融工具組合共同管理的一部分，且有證據表明短期獲利回吐的實際模式；或(c)它是一種衍生工具（除用於財務擔保合同或指定有效的對沖工具的衍生工具）。 [參考：以公平價值衡量 [member]；強制經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經損益以公平價值衡量的金融資產被劃分為交易類別。 [參考：經損益以公平價值衡量的金融資產，分類為持作交易]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，分類為交易性持有，類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認或隨後指定為公平價值衡量且其變動計入損益的金融資產的金額。 [參考：以公平價值衡量 [member]；經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，在初始確認時或者隨後指定
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表在初始確認時或隨後指定經損益以公平價值衡量的金融資產。 [參考：經損益以公平價值衡量的金融資產，在初始確認時或者隨後指定]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在初始確認時或隨後指定經損益以公平價值衡量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據香港財務報告準則第9號，強制經損益以公平價值衡量的金融資產金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經損益類別強制以公平價值衡量的金融資產。 [參考：強制經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據香港財務報告準則第9號強制經損益以公平價值衡量，除了分類為持作交易的金融資產金額。 [參考：強制經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 強制經損益以公平價值衡量的金融資產，除了分類為持作交易
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 55
ref:URI |
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading -> ird_fs:LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading -> ird_fs:DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading -> ird_fs:EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據香港會計準則第32號第33A段所述，經損益以公平價值衡量的金融資產，與豁免衡量重新獲取自有權益工具相乎的金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，按重新購回自有權益工具所得的豁免衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經損益以公平價值衡量的金融資產，按照豁免回購自有權益工具進行衡量。 [參考：經損益以公平價值衡量的金融資產，按重新購回自有權益工具所得的豁免衡量]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，按照豁免回購自有權益工具進行衡量，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據香港財務報告準則第9號第3.3.5段中所述，經損益以公平價值衡量的金融資產，與豁免衡量自己所回購的金融負債相乎的金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，按回購本身的金融負債所得的豁免衡量
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

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Element ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經損益以公平價值衡量的金融資產，按照豁免回購自身金融負債進行衡量。 [參考：經損益以公平價值衡量的金融資產，按回購本身的金融負債所得的豁免衡量]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融資產，按照豁免回購自身金融負債進行衡量，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember

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Element ird_fs:FinancialAssetsAvailableforsale

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 可供出售金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定為可供出售的非衍生金融資產的金額或不屬於(a)貸款和應收帳款；(b)持有至到期投資；或(c)以公平價值衡量且其變動計入損益的金融資產。 [參考：衍生金融資產；經損益以公平價值衡量的金融資產；持有至到期投資]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs:FinancialAssets ->Weight: 1.0-> ird_fs:FinancialAssetsAvailableforsale
Presentation | ird_fs:CategoriesOfFinancialAssetsAbstract -> ird_fs:FinancialAssetsAvailableforsale

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Element ird_fs:FinancialAssetsAvailableforsaleCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表可供出售金融資產類別。 [參考：可供出售金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 可供出售金融資產，類別 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | d
ref:URI |
Definition | ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAvailableforsaleCategoryMember
Presentation | ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAvailableforsaleCategoryMember

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Element ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號後金融資產的帳面價值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，於初次應用香港財務報告準則第9號後的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號初次應用日的金融資產帳面價值，根據香港會計準則第39號或先前版本的香港財務報告準則第9號確定（如果實體選擇應用香港財務報告準則第9號的方法因不同要求涉及多個初次應用日期）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，於初次應用香港財務報告準則第9號前的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融資產的總類別。如果沒有使用其他member，它也代表"金融資產類別"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:URI |
Definition | ird_fs:CategoriesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsCategoryMember ird_fs:CategoriesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAvailableforsaleCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:HeldtomaturityInvestmentsCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:LoansAndReceivablesCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostCategoryMember ird_fs:FinancialAssetsCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Presentation | ird_fs:CategoriesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsCategoryMember ird_fs:CategoriesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAvailableforsaleCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:HeldtomaturityInvestmentsCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:LoansAndReceivablesCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtAmortisedCostCategoryMember ird_fs:FinancialAssetsCategoryMember -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember

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Element ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作出綜合評估信貸損失的金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 綜合評估的金融資產信貸損失 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:FinancialAssetsImpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember
Presentation | ird_fs:FinancialAssetsImpairedMember -> ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember

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Element ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定經損益以公平價值衡量的金融資產 [abstract]
References |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:MaximumExposureToCreditRiskOfFinancialAssets ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments ird_fs:FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract -> ird_fs:AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

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Element ird_fs:FinancialAssetsHeldForManagingLiquidityRisk

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理流動性風險而持有的金融資產（例如，容易轉售或預期產生現金流入以支付金融負債的金融資產）。 [參考：流動性風險 [member]；金融資產；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 管理流動性風險而持有的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B11E
ref:URI |
Definition | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsHeldForManagingLiquidityRisk
Presentation | ird_fs:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems -> ird_fs:FinancialAssetsHeldForManagingLiquidityRisk

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Element ird_fs:FinancialAssetsImpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表已減值金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 已減值的金融資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsImpairedMember ird_fs:FinancialAssetsImpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember ird_fs:FinancialAssetsImpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember
Presentation | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsImpairedMember ird_fs:FinancialAssetsImpairedMember -> ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember ird_fs:FinancialAssetsImpairedMember -> ird_fs:FinancialAssetsCollectivelyAssessedForCreditLossesMember

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Element ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表作出單獨評估信貸損失的金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 單獨評估的金融資產信貸損失 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:FinancialAssetsImpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember
Presentation | ird_fs:FinancialAssetsImpairedMember -> ird_fs:FinancialAssetsIndividuallyAssessedForCreditLossesMember

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Element ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產金額。金融資產應通過其他綜合收益的公平價值衡量；如果同時滿足以下條件：(a)商業模式內持有的金融資產，通過收集合同現金流量和出售金融資產而達成目的，和(b)金融資產產生的合同條款指定現金流日期，支付本金及欠款金額的本金和利息。 [參考：以公平價值衡量 [member]；金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome ->Weight: 1.0-> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Presentation | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome -> ird_fs:LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome -> ird_fs:DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome

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Element ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產 [abstract]
References |
Presentation | ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract -> ird_fs:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome ird_fs:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

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Element ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表經其他綜合收益類別以公平價值衡量的金融資產。 [參考：經其他綜合收益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經其他綜合收益以公平價值衡量的金融資產，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | h
ref:URI |
Definition | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Presentation | ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember -> ird_fs:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

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Element ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號後金融資產的衡量類別。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，於初次應用香港財務報告準則第9號後的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號初次應用日的金融資產衡量類別，根據香港會計準則第39號或先前版本的香港財務報告準則第9號確定（如果實體選擇應用香港財務報告準則第9號的方法因不同要求涉及多個初次應用日期）。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，於初次應用香港財務報告準則第9號前的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融資產所有的級別。如果沒有使用其他member，它也代表"金融資產級別"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expiry date 2026-01-01
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.49
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.42
ref:URI |
Definition | ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsMember ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
Presentation | ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember ird_fs:ClassesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsMember ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsAtFairValueMember ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member

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Element ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表既不逾期及未減值的金融資產。當交易方未能按合同依期付款，金融資產即屬逾期。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 未逾期及未減值的金融資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:URI |
Definition | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember
Presentation | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsNeitherPastDueNorImpairedMember

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Element ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表香港財務報告準則第7號級別範圍之外的金融資產。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第7號範圍以外的金融資產，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member ird_fs:FinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member
Presentation | ird_fs:FinancialAssetsMember -> ird_fs:FinancialAssetsOutsideScopeOfHKFRS7Member

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Element ird_fs:FinancialAssetsPastDueButNotImpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表是逾期但未減值的金融資產。當交易方未能按合同依期付款，金融資產即屬逾期。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 逾期但未減值的金融資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPastDueButNotImpairedMember
Presentation | ird_fs:EntitysTotalForImpairmentOfFinancialAssetsMember -> ird_fs:FinancialAssetsPastDueButNotImpairedMember

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Element ird_fs:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 作為擔保負債及或有負債的抵押品的金融資產
en | http://www.xbrl.org/2003/arcrole/concept-label | 作為擔保負債及或有負債的抵押品的金融資產金額，包括按照香港財務報告準則第9號第3.2.23(a)段中已被重新分類的金額。 [參考：或有負債類別 [member]；金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 14
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

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Element ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的金融資產的金額，但在實體最初應用香港財務報告準則第9號時不再指定。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的，但在初次應用香港財務報告準則第9號不再指定的金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9 ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9 ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的但不再指定的金融資產金額，以及在實體最初應用香港財務報告準則第9號時根據香港財務報告準則第9號的要求重新分類的金融資產金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的金融資產，在初次應用香港財務報告準則第9號根據該準則的要求重新分類
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
Presentation | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的但不再指定的金融資產金額，以及該實體在最初應用香港財務報告準則第9號時自願選擇重新分類的金融資產金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的金融資產，在初次應用香港財務報告自願重新分類
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Presentation | ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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Element ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產，以公平價值衡量
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的公平價值，其已重新分類至可供出售類別之外。 [參考：以公平價值衡量 [member]；以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue

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Element ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至可供出售金融資產之外的金融資產，帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的帳面價值，其已重新分類至可供出售類別之外。 [參考：金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount

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Element ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，以公平價值衡量
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的公平價值，其已重新分類至經損益以公平價值衡量類別之外。 [參考：經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

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Element ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 重新分類至經損益以公平價值衡量的金融資產之外的金融資產，帳面價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的帳面價值，其已重新分類至經損益以公平價值衡量類別之外。 [參考：經損益以公平價值衡量的金融資產]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 12A
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount

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Element ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的金融資產金額。 [參考：金融資產；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認金融資產
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | IE72
ref:URI |
Definition | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate
Calculation | ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:FinancialAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融資產，總帳面金額
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的總帳面金額，這些合約條款可能會在與基本借貸風險和成本的變化不直接相關的或有事件發生（或不發生）時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount
Presentation | ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems -> ird_fs:FinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmount

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Element ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 對於單獨評估作出減值的金融資產獲得的抵押品和其他強化信貸條件的公平價值。 [參考：金融資產；減值虧損]
en | http://www.xbrl.org/2003/arcrole/concept-label | 就單獨評估作出減值的金融資產，持有的抵押物和其他強化信貸條件的公平價值
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG29
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 37
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements
Presentation | ird_fs:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired -> ird_fs:FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

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Element ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的金融資產的金額，但當該實體將香港財務報告準則第9號修正案應用於具有負補償的預付帳款特徵時，不再指定該金額。 [參考：經損益以公平價值衡量的金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的金融資產，應用與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂後，不再作指定
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
Presentation | ird_fs:DisclosureOfFinancialAssetsAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

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Element ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於採用香港財務報告準則第17號前根據香港財務報告準則第9號第4.1.5段被指定為以公平價值衡量且其變動計入損益，採用香港財務報告準則第17號後不再被指定的金融資產的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 於採用香港財務報告準則第17號前被指定為經損益以公平價值衡量的金融資產將不再被指定
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 17
ref:IssueDate |
ref:Paragraph | C32
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated
Presentation | ird_fs:DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfHKFRS17LineItems -> ird_fs:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfHKFRS17ThatAreNoLongerSoDesignated

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Element ird_fs:FinancialAssetsTypeMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表總各類金融資產。如果沒有使用其他member，它也代表"金融資產的類型"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，類型 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B52
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B51
ref:URI |
Definition | ird_fs:TypesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsTypeMember ird_fs:TypesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsTypeMember
Presentation | ird_fs:TypesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsTypeMember ird_fs:TypesOfFinancialAssetsAxis -> ird_fs:FinancialAssetsTypeMember

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Element ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:URI |
Definition | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

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Element ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表沒有全數終止確認的已轉移金融資產。如果沒有使用其他member，它也代表"沒有全數終止確認的已轉移金融資產"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 沒有全數終止確認的已轉移金融資產 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42D
ref:URI |
Definition | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation | ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

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Element ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據初次確認時存在的事實和情况評估其契約現金流量特徵的金融資產金額，而 沒有考慮預付款功能的例外情況。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，其合同現金流量特徵都基於在初始確認的事實和情況進行了評估，沒有考慮預付款功能的例外情況
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42S
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

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Element ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據初次確認時存在的事實和情况評估其契約現金流量特徵的金融資產金額，而不考慮與修改貨幣要素時間價值相關的要求。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產，其合同現金流量特徵都基於事實和情況進行評估，未考慮與貨幣要素時間價值修改相關的要求
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42R
ref:URI |
Presentation | ird_fs:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

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Element ird_fs:FinancialAssetsWithContingentFeaturesAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具或有特徵的金融資產 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20B
ref:URI |
Definition | ird_fs:FinancialAssetsWithContingentFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialAssetsWithContingentFeaturesAxis ird_fs:FinancialAssetsWithContingentFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsWithContingentFeaturesMember
Presentation | ird_fs:FinancialAssetsWithContingentFeaturesAxis -> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:DisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTable -> ird_fs:FinancialAssetsWithContingentFeaturesAxis ird_fs:FinancialAssetsWithContingentFeaturesAxis -> ird_fs:FinancialAssetsWithContingentFeaturesMember

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Element ird_fs:FinancialAssetsWithContingentFeaturesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 具或有特徵的金融資產 [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融資產，這些合約條款可能會在與基本借貸風險和成本的變化不直接相關的或有事件發生（或不發生）時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20B
ref:URI |
Definition | ird_fs:FinancialAssetsWithContingentFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:FinancialAssetsWithContingentFeaturesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:FinancialAssetsWithContingentFeaturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsWithContingentFeaturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember
Presentation | ird_fs:FinancialAssetsWithContingentFeaturesAxis -> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:FinancialAssetsWithContingentFeaturesAxis -> ird_fs:FinancialAssetsWithContingentFeaturesMember ird_fs:FinancialAssetsWithContingentFeaturesMember -> ird_fs:FinancialAssetsAtAmortisedCostMember ird_fs:FinancialAssetsWithContingentFeaturesMember -> ird_fs:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMember

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Element ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合以下條件的金融資產在作出變化前的攤銷成本：(a)合同現金流量在報告期間產生變化；及(b)按終身預期信貸損失作損失撥備。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的合同現金流量在報告期間產生變化，並按終身預期信貸損失作損失撥備，在作出變化前的攤銷成本
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35J
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

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Element ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合以下條件的金融資產從現金流量變化所得的利潤或虧損：(a)合同現金流量在報告期間產生變化；及(b)按終身預期信貸損失作損失撥備。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融資產的合同現金流量在報告期間產生變化，並按終身預期信貸損失作損失撥備，變化所得的利潤或虧損
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35J
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

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Element ird_fs:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合以下條件的金融資產的帳面餘額：(a)自初始確認，合同現金流量在報告期間產生變化；(b)按終身預期信貸損失作損失撥備；及(c)在報告期間損失撥備由終身預期信貸損失變為12個月之預期信貸損失。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在報告期間，金融資產的合同現金流量產生變化，其損失撥備亦由終身預期信貸損失變為12個月之預期信貸損失有關金融資產的帳面餘額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35J
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

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Element ird_fs:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在報告期間被注銷但仍可能被執行的金融資產的未償還合同金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在報告期間被注銷但仍可能被執行的金融資產的未償還合同金額
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35L
ref:URI |
Presentation | ird_fs:DisclosureOfCreditRiskExplanatory -> ird_fs:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

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Element ird_fs:FinancialEffectOfChangesInAccountingPolicyMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因會計政策變更而增加（減少） [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表因會計政策的改變而導致的財務影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 28
ref:Subparagraph | f
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 29
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Presentation | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs:FinancialEffectOfChangesInAccountingPolicyMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember ird_fs:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember

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Element ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因更正前期錯誤而增加（減少） [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表因前期錯誤更正的財務影響。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 8
ref:IssueDate |
ref:Paragraph | 49
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Presentation | ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember ird_fs:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs:FinancialEffectOfCorrectionsOfAccountingErrorsMember

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Element ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 從先前的通用會計準則過渡至香港財務報告準則的財務影響 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 24
ref:URI |
Definition | ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:HKFRSsMember ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:HKFRSsMember
Presentation | ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis -> ird_fs:HKFRSsMember ird_fs:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable -> ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ird_fs:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis -> ird_fs:HKFRSsMember

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Element ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表現金產出單位現金流的財務預測，用作衡量輸入。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B36
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember

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Element ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表現金產出單位的損益財務預測，用作衡量輸入。
en | http://www.xbrl.org/2003/arcrole/concept-label | 現金產出單位損益的財務預測，衡量輸入 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 13
ref:IssueDate |
ref:Paragraph | B36
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember ird_fs:UnobservableInputsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
Presentation | ird_fs:UnobservableInputsMember -> ird_fs:FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember

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Element ird_fs:FinancialGuaranteeContractsMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表要求發行人支付指定款項以補償持有人由於指定債務人未能按照債務工具原始或修改條款到期付款而遭受的損失的合同。
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務擔保合同 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B8E
ref:URI |
Definition | ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember ird_fs:ClassesOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialGuaranteeContractsMember
Presentation | ird_fs:ClassesOfFinancialInstrumentsMember -> ird_fs:FinancialGuaranteeContractsMember

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Element ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表購入或承辦信貸後作出信用減損的金融工具。 [參考：信用減損的金融工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 購入或承辦信貸後作出信用減損的金融工具 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember
Presentation | ird_fs:FinancialInstrumentsCreditimpairedMember -> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

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Element ird_fs:FinancialInstrumentsCreditimpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表是信用減損的金融工具。 [參考：金融工具的信用減損 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 信用減損的金融工具 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember
Presentation | ird_fs:CreditImpairmentOfFinancialInstrumentsMember -> ird_fs:FinancialInstrumentsCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember -> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember -> ird_fs:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

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Element ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量指定為對沖工具的金融工具
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
en | http://www.xbrl.org/2003/arcrole/concept-label | 指定為對沖工具金融工具的公平價值。對沖工具被指定衍生工具或（在只外幣匯率變動的風險對沖）指定的非衍生金融資產或非衍生金融負債，其公平價值或現金流量預計將抵銷公平價值變動或指定的被對沖項目的現金流量。 [參考：以公平價值衡量 [member]；衍生工具 [member]；衍生金融資產；衍生金融負債；金融工具類別 [member]；金融資產；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 22
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Presentation | ird_fs:DisclosureOfHedgeAccountingLineItems -> ird_fs:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue

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Element ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis

Substitution Group | xbrldt:dimensionItem
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Typed Domain Ref |
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表 [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | Table的axis定義table的members和完成table的line items或概念之間的關係。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:URI |
Definition | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember
Presentation | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember ird_fs:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

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Element ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表。如果沒有使用其他member，它也代表"因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表"axis的標準值。 [參考：金融工具類別 [member]；信貸風險 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 因為信用衍生工具用於管理信貸風險，因此以公平價值衡量的金融工具會計入損益表 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 24G
ref:URI |
Definition | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember
Presentation | ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis -> ird_fs:FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

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Element ird_fs:FinancialInstrumentsNotCreditimpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表不屬於信用減損的金融工具。 [參考：金融工具的信用減損 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 不作信用減損的金融工具 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:Paragraph | 35H
Definition | ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsNotCreditimpairedMember ird_fs:CreditImpairmentOfFinancialInstrumentsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsNotCreditimpairedMember
Presentation | ird_fs:CreditImpairmentOfFinancialInstrumentsMember -> ird_fs:FinancialInstrumentsNotCreditimpairedMember

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Element ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表購入或承辦信貸時已減值的金融工具。 [參考：信用減損的金融工具 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 購入或承辦信貸時已減值的金融工具 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35H
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 35M
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember ird_fs:FinancialInstrumentsCreditimpairedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember
Presentation | ird_fs:FinancialInstrumentsCreditimpairedMember -> ird_fs:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

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Element ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具及不與金融資產相抵銷的金額。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融資產相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融資產相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Calculation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets ->Weight: 1.0-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract -> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

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Element ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | debit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具及不與金融負債相抵銷金額。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融負債相抵銷
en | http://www.xbrl.org/2003/arcrole/concept-label | 受可對銷、可強制執行淨額計算安排或類似協議所規限的金融工具不與金融負債相抵銷
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | IG40D
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 13C
ref:Subparagraph | d
ref:Clause | i
ref:URI |
Definition | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Calculation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
Presentation | ird_fs:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract -> ird_fs:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

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Element ird_fs:FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前公平價值不能可靠衡量的金融工具在終止確認時的金額。 [參考：金融工具類別 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前公平價值不能可靠衡量的金融工具終止確認時
en | http://www.xbrl.org/2003/arcrole/concept-label | 此元素應僅用於標記非重述的比較資訊。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Expired 2023-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 30
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory -> ird_fs:FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition

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Element ird_fs:FinancialLiabilities

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 總金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期初金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 期末金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 負債金額是：(a)合同義務：(i)向另一實體交付現金或其他金融資產；(ii)在可能對該實體不利的條件下與另一實體交換金融資產或金融負債；(b)將或可能以實體自有權益工具結算的合同，並且：(i)實體有義務或可能有義務交付可變數量的實體自有權益工具的非衍生工具；(ii)一種衍生工具，該衍生工具將或可能會以固定金額的現金或其他金融資產以外的方式換取實體固定數量的自有權益工具結算。為此，以任何貨幣的固定金額購買固定數量的實體自有權益工具的權利，期權或認股權證是權益工具，前提是實體按比例向其所有現有所有者提供同類別的自身非衍生權益工具的權利，期權或認股權證。此外，出於這些目的，實體自有權益工具不包括根據香港會計準則第32號第16A-16B段歸類為權益工具的可回售金融工具，根據香港會計準則第32號第16C-16D段歸類為權益工具，其工具僅在清盤時對實體施加向另一方按比例交付淨資產的義務，或作為未來接收或交付實體自有權益工具的合同的工具。作為例外，如果工具擁有所有特徵並符合 香港會計準則第32號第16A-16B段或第16C-16D段中的條件，符合金融負債定義的工具應被歸類為權益工具。 [參考：金融工具類別 [member]；金融資產；衍生工具 [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilities
Calculation | ird_fs:FinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ird_fs:FinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtAmortisedCost
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesLineItems -> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems -> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:FinancialLiabilities ird_fs:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems -> ird_fs:FinancialLiabilities ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilities

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Element ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融負債，修正之後的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之後的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

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Element ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融負債，修正之前的帳面價值。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之前的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融負債，修正之後的衡量類別。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之後的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

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Element ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 受修訂香港財務報告準則第9號影響，具有負補償的提前還款特性特性的金融負債，修正之前的衡量類別。
en | http://www.xbrl.org/2003/arcrole/concept-label | 與具有負補償的提前還款特性有關的香港財務報告準則第9號的修訂所影響的金融負債，修正之前的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems -> ird_fs:FinancialLiabilitiesAffectedByAmendmentsToHKFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

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Element ird_fs:FinancialLiabilitiesAtAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融負債金額。攤銷成本是在該金融資產以初始確認減去還本衡量的金額，使用初始金額和到期金額之間的任何差值的有效利率法來加或減累計攤銷。 [參考：金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs:FinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtAmortisedCost
Presentation | ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilitiesAtAmortisedCost ird_fs:FinancialLiabilitiesAtAmortisedCost -> ird_fs:DepositsAtAmortisedCost ird_fs:FinancialLiabilitiesAtAmortisedCost -> ird_fs:DebtInstrumentsIssuedAtAmortisedCost ird_fs:FinancialLiabilitiesAtAmortisedCost -> ird_fs:SubordinatedLiabilitiesAtAmortisedCost

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Element ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以攤銷成本分類的金融負債。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融負債，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | g
ref:URI |
Definition | ird_fs:FinancialLiabilitiesCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember
Presentation | ird_fs:FinancialLiabilitiesCategoryMember -> ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember

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Element ird_fs:FinancialLiabilitiesAtAmortisedCostMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以攤銷成本級別衡量的金融負債。 [參考：以攤銷成本衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以攤銷成本衡量的金融負債，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20B
ref:URI |
Definition | ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesWithContingentFeaturesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember
Presentation | ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesWithContingentFeaturesMember -> ird_fs:FinancialLiabilitiesAtAmortisedCostMember

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Element ird_fs:FinancialLiabilitiesAtFairValue

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融負債值。 [參考：以公平價值衡量 [member]；金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 25
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValue
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesLineItems -> ird_fs:FinancialLiabilitiesAtFairValue

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Element ird_fs:FinancialLiabilitiesAtFairValueMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以公平價值級別衡量的金融負債。 [參考：金融負債；以公平價值衡量 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 以公平價值衡量的金融負債，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember
Presentation | ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesAtFairValueMember

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的總金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債金額，其滿足以下任一條件：(a)符合為交易而持有的定義；或(b)實體於初始確認以公平價值經損益表衡量。 只有當由香港財務報告準則第9號第4.3.5段允許 （嵌入的衍生工具）或這樣做會得到更多相關資料，實體才會這樣指定，因為任一：(a)其消除或減少顯著衡量或識別的不一致（有時稱為"會計錯配"），否則從衡量資產或負債或識別它們的收益和虧損時出現不同的基礎；或(b)以公平價值為基礎進行一組金融負債或金融資產和金融負債的管理和成績評估，與風險管理或投資策略一致，以及有關該組在此基礎上內部提供該實體的主要管理人員的資料（在香港會計準則第24號定義）。 [參考：以公平價值衡量 [member]；實體或母公司的關鍵管理人員 [member]；衍生工具 [member]；金融資產；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:FinancialLiabilities ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債 [abstract]
References |
Presentation | ird_fs:CategoriesOfFinancialLiabilitiesAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表以公平價值衡量且其變動計入損益類別的金融負債。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:FinancialLiabilitiesCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember
Presentation | ird_fs:FinancialLiabilitiesCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債，符合為交易而持有的定義
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債金額，符合為交易而持有的定義。金融資產會分類為持有交易如：(a)它獲取或發生的主要目的是為在短期內出售或收購；(b)在初始確認時的可辨認金融工具組合集中管理的一部分，且有短期獲利回吐的近期實際模式的證據；或(c)它是一種衍生工具（除了用於財務擔保合同或指定有效的對沖工具的衍生工具）。 [參考：經損益以公平價值衡量的金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading -> ird_fs:DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始確認或隨後指定經損益以公平價值衡量的金融負債金額。 [參考：以公平價值衡量 [member]；經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 於初始確認或隨後指定經損益以公平價值衡量的金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition -> ird_fs:DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition -> ird_fs:DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表初始確認時或隨後分類指定經損益以公平價值衡量的金融負債。 [參考：於初始確認或隨後指定經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 經損益以公平價值衡量的金融負債，在初始確認時或隨後指定，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

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Element ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表符合為交易而持有的定義以公平價值衡量的金融負債。 [參考：經損益以公平價值衡量的金融負債，符合為交易而持有的定義]
en | http://www.xbrl.org/2003/arcrole/concept-label | 符合為交易而持有的定義經損益以公平價值衡量的金融負債，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:Subparagraph | e
ref:URI |
Definition | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember
Presentation | ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember

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Element ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號後金融負債的帳面價值。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，於初次應用香港財務報告準則第9號後的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號初次應用日的金融負債帳面價值，根據香港會計準則第39號或先前版本的香港財務報告準則第9號確定（如果實體選擇應用香港財務報告準則第9號的方法因不同要求涉及多個初次應用日期）。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，於初次應用香港財務報告準則第9號前的帳面價值
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesCategoryMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融負債的總類別。如果沒有使用其他member，它也代表"金融負債的類別"axis的標準值。 [參考：金融資產]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，類別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 8
ref:URI |
Definition | ird_fs:CategoriesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:CategoriesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:FinancialLiabilitiesCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialLiabilitiesCategoryMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember
Presentation | ird_fs:CategoriesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:CategoriesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesCategoryMember ird_fs:FinancialLiabilitiesCategoryMember -> ird_fs:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ird_fs:FinancialLiabilitiesCategoryMember -> ird_fs:FinancialLiabilitiesAtAmortisedCostCategoryMember

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Element ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 初次應用香港財務報告準則第9號後金融負債的衡量類別。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，於初次應用香港財務報告準則第9號後的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在香港財務報告準則第9號初次應用日的金融負債衡量類別，根據香港會計準則第39號或先前版本的香港財務報告準則第9號確定（如果實體選擇應用香港財務報告準則第9號的方法因不同要求涉及多個初次應用日期）。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，於初次應用香港財務報告準則第9號前的衡量類別
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | a
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesMember

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表金融負債的總級別。如果沒有使用其他member，它也代表"金融負債的級別"axis的標準值。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 6
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.34
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 9
ref:IssueDate |
ref:Paragraph | 7.2.42
ref:URI |
Definition | ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs:FinancialLiabilitiesMember ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:ClassesOfFinancialLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs:FinancialLiabilitiesMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
Presentation | ird_fs:ClassesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesMember ird_fs:ClassesOfFinancialLiabilitiesAxis -> ird_fs:FinancialLiabilitiesMember ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesAtAmortisedCostMember ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesAtFairValueMember ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member

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Element ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member

Substitution Group | xbrli:item
Type | nonnum:domainItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 這member代表香港財務報告準則第7號級別範圍之外的金融負債。 [參考：金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 香港財務報告準則第7號範圍以外的金融負債，級別 [member]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | B2
ref:Subparagraph | b
ref:URI |
Definition | ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member ird_fs:FinancialLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member
Presentation | ird_fs:FinancialLiabilitiesMember -> ird_fs:FinancialLiabilitiesOutsideScopeOfHKFRS7Member

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Element ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的金融負債的金額，但在實體最初應用香港財務報告準則第9號時不再指定。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的，但在初次應用香港財務報告準則第9號不再指定的金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9 ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Presentation | ird_fs:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfHKFRS9LineItems -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9 ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的但不再指定的金融負債金額，以及在實體最初應用香港財務報告準則第9號時根據香港財務報告準則第9號的要求重新分類的金融負債金額。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的金融負債，在初次應用香港財務報告準則第9號根據該準則的要求重新分類
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9
Presentation | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfHKFRS9FirstApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 財務狀況表中先前指定為經損益以公平價值衡量的但不再指定的金融負債金額，以及該實體在最初應用香港財務報告準則第9號時自願選擇重新分類的金融負債金額。 [參考：經損益以公平價值衡量的金融負債]
en | http://www.xbrl.org/2003/arcrole/concept-label | 先前指定為經損益以公平價值衡量的金融負債，在初次應用香港財務報告自願重新分類
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 42I
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9
Presentation | ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfHKFRS9 -> ird_fs:FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfHKFRS9

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Element ird_fs:FinancialLiabilitiesReclassifiedIntoEquity

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債重新分類為權益
en | http://www.xbrl.org/2003/arcrole/concept-label | 這元素一般應使用正值的可擴展商業報告語言。假如這元素跟所參考的成員一起使用時可能需要輸入負值的可擴展商業報告語言。[參考：累計折舊和攤銷 [member]；累計折舊、攤銷及減值 [member]；累計減值 [member]；在先前的通用會計準則下，帳面金額的總調整 [member]；資產上限的影響 [member]；過渡至香港財務報告準則的影響 [member]；消除分部間的金額 [member]；現金產生單位現金流入（流出）的財務預測，衡量輸入 [member]；現金產出單位損益的財務預測，衡量輸入 [member]；因會計政策變更而增加（減少） [member]；因會計政策變更及更正前期錯誤而增加（減少） [member]；因香港財務報告準則要求的會計政策變更而增加（減少） [member]；因更正前期錯誤而增加（減少） [member]；因偏離香港財務報告準則的要求而增加（減少） [member]；因自願變更會計政策而增加（減少） [member]；重大對帳項目 [member]；計劃資產 [member]；界定利益責任的現值 [member]；重新指定的金額 [member]；風險分散效應 [member]；庫存股 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債重新分類為權益的金額。 [參考：權益；金融負債]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2027-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 19B
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKAS
ref:Number | 1
ref:IssueDate |
ref:Paragraph | 80A
ref:URI |
Presentation | ird_fs_localised:CorporateInformationAndStatementOfHKFRSComplianceAbstract -> ird_fs:FinancialLiabilitiesReclassifiedIntoEquity

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Element ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認為在業務合併中取得的金融負債金額。 [參考：金融負債；所有企業合併的總計 [member]]
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認金融負債
en | http://www.xbrl.org/2003/arcrole/concept-label | 在收購日確認金融負債
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | B64
ref:Subparagraph | i
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS
ref:Number | 3
ref:IssueDate |
ref:Paragraph | IE72
ref:URI |
Definition | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Calculation | ird_fs:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs:FinancialLiabilitiesRecognisedAsOfAcquisitionDate

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Element ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost

Substitution Group | xbrli:item
Type | xbrli:monetaryItemType
Balance | credit
Period Type | instant
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | 根據可能改變合約現金流量金額的或有事件而受合約條款約束的金融負債，攤銷成本
en | http://www.xbrl.org/2003/arcrole/concept-label | 金融負債的攤銷成本，這些合約條款可能會在與基本借貸風險和成本的變化不直接相關的或有事件發生（或不發生）時改變合約現金流量的金額。
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Note | Effective 2026-01-01
ref:Name | HKFRS
ref:Number | 7
ref:IssueDate |
ref:Paragraph | 20C
ref:Subparagraph | c
ref:URI |
Definition | ird_fs:DisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs:FinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCost
Presentation | ird_fs:DisclosureOfFinan