English IRD FS-PE Taxonomy View File - IRD Taxonomy Package 2025
Prefixes and Namespaces
View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)
List of Tables (Hypercubes) organised by Definition ELRs
List of Calculation Validation Rules organised by Calculation ELRs
IRD FS-PE Taxonomy Element (Concept) Details
Prefixes and Namespaces

NS-Prefix | URI
xlink | http://www.w3.org/1999/xlink
xsd | http://www.w3.org/2001/XMLSchema
xsi | http://www.w3.org/2001/XMLSchema-instance
xml | http://www.w3.org/XML/1998/namespace
xl | http://www.xbrl.org/2003/XLink
xbrli | http://www.xbrl.org/2003/instance
link | http://www.xbrl.org/2003/linkbase
ref | http://www.xbrl.org/2006/ref
negated | http://www.xbrl.org/2009/role/negated
net | http://www.xbrl.org/2009/role/net
reference | http://www.xbrl.org/2009/role/reference
nonnum | http://www.xbrl.org/dtr/type/non-numeric
num | http://www.xbrl.org/dtr/type/numeric
info | http://xbrl.iasb.org/info
ird_fs_pe | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs_pe
ird_fs_pe_localised | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs_pe/new
ird_fs_pe_entry_point | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/ird_fs_pe_entry_point
rol_hkfrs_pe-dim_2026-04-01 | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/rol_hkfrs_pe-dim_2026-04-01
rol_hkfrs_pe_2026-04-01 | http://xbrl.ird.gov.hk/taxonomy/2026-04-01/rol_hkfrs_pe_2026-04-01
xbrldt | http://xbrl.org/2005/xbrldt

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

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

[110000] General information about financial statements

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

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[210000] Statement of financial position, current/non-current

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

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[220000] Statement of financial position, order of liquidity

ird_fs_pe:StatementOfFinancialPositionAbstract
ird_fs_pe:AssetsAbstract
ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:InvestmentProperty
ird_fs_pe:Goodwill
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:OtherFinancialAssets
ird_fs_pe:OtherNonfinancialAssets
ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:BiologicalAssetsAtCost
ird_fs_pe:BiologicalAssetsAtFairValue
ird_fs_pe:InventoriesTotal
ird_fs_pe:CurrentTaxAssets
ird_fs_pe:DeferredTaxAssets
ird_fs_pe:TradeAndOtherReceivables
ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs_pe:Assets
ird_fs_pe:EquityAndLiabilitiesAbstract
ird_fs_pe:EquityAbstract
ird_fs_pe:IssuedCapital
ird_fs_pe:RetainedEarnings
ird_fs_pe:SharePremium
ird_fs_pe:TreasuryShares
ird_fs_pe:OtherEquityInterest
ird_fs_pe:OtherReserves
ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:NoncontrollingInterests
ird_fs_pe:Equity
ird_fs_pe:LiabilitiesAbstract
ird_fs_pe:TradeAndOtherPayables
ird_fs_pe:ProvisionsAbstract
ird_fs_pe:ProvisionsForEmployeeBenefits
ird_fs_pe:OtherProvisions
ird_fs_pe:Provisions
ird_fs_pe:OtherFinancialLiabilities
ird_fs_pe:Borrowings
ird_fs_pe:OtherNonfinancialLiabilities
ird_fs_pe:CurrentTaxLiabilities
ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:Liabilities
ird_fs_pe:EquityAndLiabilities

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[310000] Income statement, by function of expense

ird_fs_pe:IncomeStatementAbstract
ird_fs_pe:ProfitLossAbstract
ird_fs_pe:Revenue
ird_fs_pe:CostOfSales
ird_fs_pe:GrossProfit
ird_fs_pe:OtherIncome
ird_fs_pe:DistributionCosts
ird_fs_pe:AdministrativeExpense
ird_fs_pe:OtherExpenseByFunction
ird_fs_pe:OtherGainsLosses
ird_fs_pe:FinanceIncome
ird_fs_pe:FinanceCosts
ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLoss
ird_fs_pe:ProfitLossAttributableToAbstract
ird_fs_pe:ProfitLossAttributableToOwnersOfParent
ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests

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[320000] Income statement, by nature of expense

ird_fs_pe:IncomeStatementAbstract
ird_fs_pe:ProfitLossAbstract
ird_fs_pe:Revenue
ird_fs_pe:OtherIncome
ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
ird_fs_pe:RawMaterialsAndConsumablesUsed
ird_fs_pe:EmployeeBenefitsExpense
ird_fs_pe:DepreciationAndAmortisationExpense
ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:OtherExpenseByNature
ird_fs_pe:OtherGainsLosses
ird_fs_pe:FinanceIncome
ird_fs_pe:FinanceCosts
ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLoss
ird_fs_pe:ProfitLossAttributableToAbstract
ird_fs_pe:ProfitLossAttributableToOwnersOfParent
ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests

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[410000] Statement of comprehensive income, OCI components presented net of tax

ird_fs_pe:StatementOfComprehensiveIncomeAbstract
ird_fs_pe:ProfitLoss
ird_fs_pe:OtherComprehensiveIncomeAbstract
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests

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[420000] Statement of comprehensive income, OCI components presented before tax

ird_fs_pe:StatementOfComprehensiveIncomeAbstract
ird_fs_pe:ProfitLoss
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
ird_fs_pe:OtherComprehensiveIncomeBeforeTax
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests

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[510000] Statement of cash flows, direct method

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

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[520000] Statement of cash flows, indirect method

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

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[610000] Statement of changes in equity

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

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[650000] Statement of income and retained earnings, additional disclosures

ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract
ird_fs_pe:RetainedEarnings
ird_fs_pe:DividendsDeclaredAndPaidOrPayable
ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
ird_fs_pe:RetainedEarnings

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[800100] Notes - Subclassifications of assets, liabilities and equities

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

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[800200] Notes - Analysis of income and expense

ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract
ird_fs_pe:RevenueAbstract
ird_fs_pe:RevenueFromSaleOfGoods
ird_fs_pe:RevenueFromRenderingOfServices
ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:RevenueFromRoyalties
ird_fs_pe:RevenueFromInterest
ird_fs_pe:RevenueFromDividends
ird_fs_pe:RevenueFromCommissions
ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:RevenueFromFranchiseFees
ird_fs_pe:OtherRevenue
ird_fs_pe:Revenue
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
ird_fs_pe:WagesAndSalaries
ird_fs_pe:SocialSecurityContributions
ird_fs_pe:OtherShorttermEmployeeBenefits
ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:TerminationBenefitsExpense
ird_fs_pe:OtherLongtermBenefits
ird_fs_pe:OtherEmployeeExpense
ird_fs_pe:EmployeeBenefitsExpense

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[810000] Notes - Corporate information and statement of HKFRS compliance

ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs_pe:DomicileOfEntity
ird_fs_pe:LegalFormOfEntity
ird_fs_pe:CountryOfIncorporation
ird_fs_pe:AddressOfRegisteredOfficeOfEntity
ird_fs_pe:PrincipalPlaceOfBusiness
ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
ird_fs_pe:NameOfParentEntity
ird_fs_pe:NameOfUltimateParentOfGroup
ird_fs_pe:StatementOfHKFRSCompliance
ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
ird_fs_pe:ExplanationOfDepartureFromHKFRS
ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs_pe:ReclassifiedItemsAxis
ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs_pe:AssetsAndLiabilitiesAxis
ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort

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[811000] Notes - Accounting policies, changes in accounting estimates and errors

ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
ird_fs_pe:AccountingEstimatesAxis
ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
ird_fs_pe:IncreaseDecreaseInAccountingEstimate
ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

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[815000] Notes - Events after reporting period

ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory
ird_fs_pe:ExplanationOfBodyOfAuthorisation
ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:MajorBusinessCombinationMember
ird_fs_pe:DisposalOfMajorSubsidiaryMember
ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
ird_fs_pe:MajorPurchasesOfAssetsMember
ird_fs_pe:OtherDisposalsOfAssetsMember
ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
ird_fs_pe:DestructionOfMajorProductionPlantMember
ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
ird_fs_pe:CommencementOfMajorLitigationMember
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

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[816000] Notes - Hyperinflationary reporting

ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory
ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
ird_fs_pe:IdentityOfPriceIndex
ird_fs_pe:LevelOfPriceIndex
ird_fs_pe:PriceIndexMovements
ird_fs_pe:GainsLossesOnNetMonetaryPosition

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[817000] Notes - Business combinations

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

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[818000] Notes - Related party

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

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[819100] Notes - First time adoption

ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory
ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs_pe:HKFRSsMember
ird_fs_pe:PreviousGAAPMember
ird_fs_pe:EffectOfTransitionToHKFRSsMember
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
ird_fs_pe:Equity
ird_fs_pe:ProfitLoss
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

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[822100] Notes - Property, plant and equipment

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

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[822390] Notes - Financial instruments

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

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[823180] Notes - Intangible assets

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

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[824180] Notes - Agriculture

ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory
ird_fs_pe:DescriptionOfBiologicalAssets
ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountMember
ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:MeasurementAxis
ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:AtFairValueMember
ird_fs_pe:AtCostMember
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs_pe:BiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract
ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
ird_fs_pe:DisposalsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets
ird_fs_pe:BiologicalAssets
ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost

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[825100] Notes - Investment property

ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory
ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
ird_fs_pe:InvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty
ird_fs_pe:InvestmentProperty

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[825480] Notes - Consolidated, combined and separate financial statements

ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
ird_fs_pe:DescriptionOfNatureOfFinancialStatements
ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

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[825500] Notes - Interests in joint ventures

ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory
ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
ird_fs_pe:CommitmentsInRelationToJointVentures
ird_fs_pe:ShareOfProfitLossOfJointVentures
ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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[825600] Notes - Investments in associates

ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory
ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
ird_fs_pe:ShareOfProfitLossOfAssociates
ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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[825900] Notes - Non-current assets or disposal groups held for sale

ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement

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[826380] Notes - Inventories

ird_fs_pe:DisclosureOfInventoriesExplanatory
ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
ird_fs_pe:InventoryCostFormulas
ird_fs_pe:InventoryWritedown2011
ird_fs_pe:ReversalOfInventoryWritedown
ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities

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[827570] Notes - Other provisions, contingent liabilities and contingent assets

ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
ird_fs_pe:DisclosureOfOtherProvisionsAbstract
ird_fs_pe:DisclosureOfOtherProvisionsTable
ird_fs_pe:ClassesOfProvisionsAxis
ird_fs_pe:OtherProvisionsMember
ird_fs_pe:WarrantyProvisionMember
ird_fs_pe:RestructuringProvisionMember
ird_fs_pe:LegalProceedingsProvisionMember
ird_fs_pe:RefundsProvisionMember
ird_fs_pe:OnerousContractsProvisionMember
ird_fs_pe:MiscellaneousOtherProvisionsMember
ird_fs_pe:DisclosureOfOtherProvisionsLineItems
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs_pe:OtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract
ird_fs_pe:AdditionalProvisionsOtherProvisions
ird_fs_pe:ProvisionUsedOtherProvisions
ird_fs_pe:UnusedProvisionReversedOtherProvisions
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
ird_fs_pe:ChangesInOtherProvisions
ird_fs_pe:OtherProvisions
ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
ird_fs_pe:ExpectedReimbursementOtherProvisions
ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
ird_fs_pe:DisclosureOfContingentLiabilitiesTable
ird_fs_pe:ClassesOfContingentLiabilitiesAxis
ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:WarrantyContingentLiabilityMember
ird_fs_pe:RestructuringContingentLiabilityMember
ird_fs_pe:LegalProceedingsContingentLiabilityMember
ird_fs_pe:OnerousContractsContingentLiabilityMember
ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs_pe:OtherContingentLiabilitiesMember
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
ird_fs_pe:DescriptionOfNatureOfContingentAssets
ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

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[831110] Notes - Revenue

ird_fs_pe:DisclosureOfRevenueExplanatory
ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue

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[831400] Notes - Government grants

ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory
ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
ird_fs_pe:GovernmentGrants
ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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[831710] Notes - Construction contracts

ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability

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[832410] Notes - Impairment of assets

ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:InventoriesMember
ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:GoodwillMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:InvestmentsInAssociatesMember
ird_fs_pe:InvestmentsInJointVenturesMember
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

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[832600] Notes - Leases

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

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[834120] Notes - Share-based payment arrangements

ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
ird_fs_pe:SharebasedPaymentArrangementsMember
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
ird_fs_pe:NumberOfOutstandingShareOptions
ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
ird_fs_pe:NumberOfOutstandingShareOptions
ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
ird_fs_pe:SharebasedPaymentTransactions
ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011

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[834480] Notes - Employee benefits

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

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[835110] Notes - Income taxes

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

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[842000] Notes - Effects of changes in foreign exchange rates

ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
ird_fs_pe:DescriptionOfFunctionalCurrency
ird_fs_pe:DescriptionOfPresentationCurrency
ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation

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[851100] Notes - Cash flow statement

ird_fs_pe:DisclosureOfCashFlowStatementExplanatory
ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
ird_fs_pe:DescriptionOfConversionOfDebtToEquity
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
ird_fs_pe:IncomeTaxesPaidRefundAbstract
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:IncomeTaxesPaidRefund

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[861200] Notes - Share capital, reserves and other equity interest

ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
ird_fs_pe:ClassesOfShareCapitalAxis
ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
ird_fs_pe:NumberOfSharesAuthorised
ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
ird_fs_pe:ParValuePerShare
ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs_pe:NumberOfSharesOutstanding
ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
ird_fs_pe:NumberOfSharesOutstanding
ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
ird_fs_pe:DisclosureOfReservesWithinEquityTable
ird_fs_pe:ReservesWithinEquityAxis
ird_fs_pe:OtherReservesMember
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
ird_fs_pe:DescriptionOfOtherEquityInterest

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[901000] Axis - Retrospective application and retrospective restatement

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

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[901500] Axis - Creation date

ird_fs_pe:CreationDateAxis
ird_fs_pe:DefaultFinancialStatementsDateMember

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[913000] Axis - Consolidated, combined and separate financial statements

ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
ird_fs_pe:ConsolidatedMember
ird_fs_pe:CombinedMember
ird_fs_pe:SeparateMember

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[990000] Axis - Defaults

ird_fs_pe:AccountingEstimatesAxis
ird_fs_pe:AccountingEstimatesMember

ird_fs_pe:AssetsAndLiabilitiesAxis
ird_fs_pe:AssetsAndLiabilitiesMember

ird_fs_pe:BusinessCombinationsAxis
ird_fs_pe:EntitysTotalForBusinessCombinationsMember

ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountMember

ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
ird_fs_pe:OtherLongtermBenefitsMember

ird_fs_pe:CategoriesOfRelatedPartiesAxis
ird_fs_pe:EntitysTotalForRelatedPartiesMember

ird_fs_pe:CategoriesOfTerminationBenefitsAxis
ird_fs_pe:TerminationBenefitsMember

ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsMember

ird_fs_pe:ClassesOfContingentLiabilitiesAxis
ird_fs_pe:ContingentLiabilitiesMember

ird_fs_pe:ClassesOfFinancialAssetsAxis
ird_fs_pe:FinancialAssetsMember

ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember

ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs_pe:PropertyPlantAndEquipmentMember

ird_fs_pe:ClassesOfProvisionsAxis
ird_fs_pe:OtherProvisionsMember

ird_fs_pe:ClassesOfShareCapitalAxis
ird_fs_pe:ClassesOfShareCapitalMember

ird_fs_pe:ComponentsOfEquityAxis
ird_fs_pe:EquityMember

ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
ird_fs_pe:ConsolidatedMember

ird_fs_pe:CreationDateAxis
ird_fs_pe:DefaultFinancialStatementsDateMember

ird_fs_pe:DefinedBenefitPlansAxis
ird_fs_pe:DefinedBenefitPlansMember

ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs_pe:HKFRSsMember

ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
ird_fs_pe:IntangibleAssetsMaterialToEntityMember

ird_fs_pe:MaturityAxis
ird_fs_pe:AggregatedTimeBandsMember

ird_fs_pe:MeasurementAxis
ird_fs_pe:AggregatedMeasurementMember

ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
ird_fs_pe:NonadjustingEventsMember

ird_fs_pe:ReclassifiedItemsAxis
ird_fs_pe:ReclassifiedItemsMember

ird_fs_pe:ReservesWithinEquityAxis
ird_fs_pe:OtherReservesMember

ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs_pe:RestatedMember

ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

ird_fs_pe:TypesOfRisksAxis
ird_fs_pe:TypesOfRisksMember

ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
ird_fs_pe:SharebasedPaymentArrangementsMember

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List of Tables (Hypercubes) organised by Definition ELRs

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

[610000] Statement of changes in equity

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

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[810000] Notes - Corporate information and statement of HKFRS compliance

ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ReclassifiedItemsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:ReclassifiedItemsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation

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[810000a] Notes - Corporate information and statement of HKFRS compliance - Disclosure of assets and liabilities with significant risk of material adjustment

ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:AssetsAndLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:AssetsAndLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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[811000] Notes - Accounting policies, changes in accounting estimates and errors

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

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[815000] Notes - Events after reporting period

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

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[817000] Notes - Business combinations

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

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[818000] Notes - Related party

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

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[819100] Notes - First time adoption

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

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[822100] Notes - Property, plant and equipment

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

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[822100a] Notes - Property, plant and equipment - Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment

ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:CarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:GrossCarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis

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[822390a] Notes - Financial instruments - Disclosure of transferred financial assets that are not derecognised in their entirety

ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AssetsThatEntityContinuesToRecognise
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise

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[822390b] Notes - Financial instruments - Disclosure of detailed information about hedges

ird_fs_pe:DisclosureOfHedgeAccountingAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfHedgeAccountingTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:TypesOfRisksAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:TypesOfRisksMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfHedgeAccountingLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfTypeOfHedge
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged

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[822390c] Notes - Financial instruments - Disclosure of financial assets

ird_fs_pe:DisclosureOfFinancialAssetsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfFinancialAssetsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfFinancialAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:FinancialAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfFinancialAssetsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ImpairmentLossOnFinancialAssets

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[823180] Notes - Intangible assets

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

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[823180a] Notes - Intangible assets - Disclosure of intangible assets material to entity

ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:IntangibleAssetsMaterialToEntityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IntangibleAssetsMaterialToEntity
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity

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[824180] Notes - Agriculture

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

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[827570a] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of other provisions

ird_fs_pe:DisclosureOfOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfOtherProvisionsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfProvisionsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:OtherProvisionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:WarrantyProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RestructuringProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LegalProceedingsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RefundsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OnerousContractsProvisionMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:MiscellaneousOtherProvisionsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfOtherProvisionsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ChangesInOtherProvisionsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AdditionalProvisionsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ProvisionUsedOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:UnusedProvisionReversedOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ChangesInOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ExpectedReimbursementOtherProvisions

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[827570b] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of contingent liabilities

ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfContingentLiabilitiesTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfContingentLiabilitiesAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:ContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:WarrantyContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RestructuringContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LegalProceedingsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OnerousContractsContingentLiabilityMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OtherContingentLiabilitiesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

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[832410] Notes - Impairment of assets

ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:ClassesOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InventoriesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:PropertyPlantAndEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:GoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InvestmentsInAssociatesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InvestmentsInJointVenturesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

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[832600a] Notes - Leases - Disclosure of recognised finance lease as assets by lessee

ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfAssetsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:ClassesOfAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:PropertyPlantAndEquipmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:InvestmentPropertyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:BiologicalAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OtherAssetsMember
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:CarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:GrossCarryingAmountMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RecognisedFinanceLeaseAsAssets

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[832600b] Notes - Leases - Disclosure of finance lease and operating lease by lessee

ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:MinimumFinanceLeasePaymentsPayable
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease

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[832600c] Notes - Leases - Disclosure of finance lease and operating lease by lessor

ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:MaturityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:AggregatedTimeBandsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NotLaterThanOneYearMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:LaterThanFiveYearsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:GrossInvestmentInFinanceLease
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease

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[834120a] Notes - Share-based payment arrangements - Disclosure of terms and conditions of share-based payment arrangement

ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:SharebasedPaymentArrangementsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

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[834480] Notes - Employee benefits

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

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[834480a] Notes - Employee benefits - Disclosure of other long-term employee benefits

ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:OtherLongtermBenefitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:OtherLongtermBenefitObligation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate

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[834480b] Notes - Employee benefits - Disclosure of termination benefits

ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfTerminationBenefitsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:CategoriesOfTerminationBenefitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:TerminationBenefitsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TerminationBenefitObligation
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits

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[835110] Notes - Income taxes

ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:TemporaryDifferenceMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:UnusedTaxLossesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:UnusedTaxCreditsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DeferredTaxAssets
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DeferredTaxLiabilities
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DeferredTaxLiabilityAsset
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory

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[861200a] Notes - Share capital, reserves and other equity interest - Disclosure of classes of share capital

ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ClassesOfShareCapitalAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:ClassesOfShareCapitalMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NumberOfSharesAuthorised
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ParValuePerShare
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:NumberOfSharesOutstanding
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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[861200b] Notes - Share capital, reserves and other equity interest - Disclosure of reserves within equity

ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
arcrole:http://xbrl.org/int/dim/arcrole/all ird_fs_pe:DisclosureOfReservesWithinEquityTable
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension ird_fs_pe:ReservesWithinEquityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:OtherReservesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:ReserveOfCashFlowHedgesMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:RevaluationSurplusMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity

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[901000] Axis - Retrospective application and retrospective restatement

ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain ird_fs_pe:RestatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:PreviouslyStatedMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
arcrole:http://xbrl.org/int/dim/arcrole/domain-member ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember

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[901500] Axis - Creation date

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

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[913000] Axis - Consolidated, combined and separate financial statements

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

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[990000] Axis - Defaults

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

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

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

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

ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_pe:OtherLongtermBenefitsMember

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

ird_fs_pe:CategoriesOfTerminationBenefitsAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_pe:TerminationBenefitsMember

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

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

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

ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember

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

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

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

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

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

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

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

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

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

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

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

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

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

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

ird_fs_pe:ReservesWithinEquityAxis
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default ird_fs_pe:OtherReservesMember

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

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

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

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

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List of Calculation Validation Rules organised by Calculation ELRs

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

[210000] Statement of financial position, current/non-current

ird_fs_pe:Assets
Weight:1.0 ird_fs_pe:NoncurrentAssets
Weight:1.0 ird_fs_pe:PropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Weight:1.0 ird_fs_pe:InvestmentProperty
Weight:1.0 ird_fs_pe:Goodwill
Weight:1.0 ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:InvestmentsInAssociates
Weight:1.0 ird_fs_pe:InvestmentsInJointVentures
Weight:1.0 ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Weight:1.0 ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Weight:1.0 ird_fs_pe:NoncurrentReceivables
Weight:1.0 ird_fs_pe:NoncurrentInventories
Weight:1.0 ird_fs_pe:DeferredTaxAssets
Weight:1.0 ird_fs_pe:CurrentTaxAssetsNoncurrent
Weight:1.0 ird_fs_pe:OtherNoncurrentFinancialAssets
Weight:1.0 ird_fs_pe:OtherNoncurrentNonfinancialAssets
Weight:1.0 ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Weight:1.0 ird_fs_pe:CurrentAssets
Weight:1.0 ird_fs_pe:Inventories
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentReceivables
Weight:1.0 ird_fs_pe:CurrentTaxAssetsCurrent
Weight:1.0 ird_fs_pe:CurrentBiologicalAssetsAtCost
Weight:1.0 ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Weight:1.0 ird_fs_pe:OtherCurrentFinancialAssets
Weight:1.0 ird_fs_pe:OtherCurrentNonfinancialAssets
Weight:1.0 ird_fs_pe:CashAndCashEquivalents
Weight:1.0 ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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

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[220000] Statement of financial position, order of liquidity

ird_fs_pe:Assets
Weight:1.0 ird_fs_pe:PropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Weight:1.0 ird_fs_pe:InvestmentProperty
Weight:1.0 ird_fs_pe:Goodwill
Weight:1.0 ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:OtherFinancialAssets
Weight:1.0 ird_fs_pe:OtherNonfinancialAssets
Weight:1.0 ird_fs_pe:InvestmentsInAssociates
Weight:1.0 ird_fs_pe:InvestmentsInJointVentures
Weight:1.0 ird_fs_pe:BiologicalAssetsAtCost
Weight:1.0 ird_fs_pe:BiologicalAssetsAtFairValue
Weight:1.0 ird_fs_pe:InventoriesTotal
Weight:1.0 ird_fs_pe:CurrentTaxAssets
Weight:1.0 ird_fs_pe:DeferredTaxAssets
Weight:1.0 ird_fs_pe:TradeAndOtherReceivables
Weight:1.0 ird_fs_pe:CashAndCashEquivalents
Weight:1.0 ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

ird_fs_pe:EquityAndLiabilities
Weight:1.0 ird_fs_pe:Equity
Weight:1.0 ird_fs_pe:EquityAttributableToOwnersOfParent
Weight:1.0 ird_fs_pe:IssuedCapital
Weight:1.0 ird_fs_pe:RetainedEarnings
Weight:1.0 ird_fs_pe:SharePremium
Weight:-1.0 ird_fs_pe:TreasuryShares
Weight:1.0 ird_fs_pe:OtherEquityInterest
Weight:1.0 ird_fs_pe:OtherReserves
Weight:1.0 ird_fs_pe:NoncontrollingInterests
Weight:1.0 ird_fs_pe:Liabilities
Weight:1.0 ird_fs_pe:TradeAndOtherPayables
Weight:1.0 ird_fs_pe:Provisions
Weight:1.0 ird_fs_pe:ProvisionsForEmployeeBenefits
Weight:1.0 ird_fs_pe:OtherProvisions
Weight:1.0 ird_fs_pe:OtherFinancialLiabilities
Weight:1.0 ird_fs_pe:OtherNonfinancialLiabilities
Weight:1.0 ird_fs_pe:CurrentTaxLiabilities
Weight:1.0 ird_fs_pe:DeferredTaxLiabilities

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[310000] Income statement, by function of expense

ird_fs_pe:ProfitLoss
Weight:1.0 ird_fs_pe:ProfitLossFromContinuingOperations
Weight:1.0 ird_fs_pe:ProfitLossBeforeTax
Weight:1.0 ird_fs_pe:GrossProfit
Weight:1.0 ird_fs_pe:Revenue
Weight:-1.0 ird_fs_pe:CostOfSales
Weight:1.0 ird_fs_pe:OtherIncome
Weight:-1.0 ird_fs_pe:DistributionCosts
Weight:-1.0 ird_fs_pe:AdministrativeExpense
Weight:-1.0 ird_fs_pe:OtherExpenseByFunction
Weight:1.0 ird_fs_pe:OtherGainsLosses
Weight:1.0 ird_fs_pe:FinanceIncome
Weight:-1.0 ird_fs_pe:FinanceCosts
Weight:1.0 ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Weight:-1.0 ird_fs_pe:IncomeTaxExpenseContinuingOperations
Weight:1.0 ird_fs_pe:ProfitLossFromDiscontinuedOperations

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[320000] Income statement, by nature of expense

ird_fs_pe:ProfitLoss
Weight:1.0 ird_fs_pe:ProfitLossFromContinuingOperations
Weight:1.0 ird_fs_pe:ProfitLossBeforeTax
Weight:1.0 ird_fs_pe:Revenue
Weight:1.0 ird_fs_pe:OtherIncome
Weight:-1.0 ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Weight:1.0 ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Weight:-1.0 ird_fs_pe:RawMaterialsAndConsumablesUsed
Weight:-1.0 ird_fs_pe:EmployeeBenefitsExpense
Weight:-1.0 ird_fs_pe:DepreciationAndAmortisationExpense
Weight:-1.0 ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Weight:-1.0 ird_fs_pe:OtherExpenseByNature
Weight:1.0 ird_fs_pe:OtherGainsLosses
Weight:1.0 ird_fs_pe:FinanceIncome
Weight:-1.0 ird_fs_pe:FinanceCosts
Weight:1.0 ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Weight:-1.0 ird_fs_pe:IncomeTaxExpenseContinuingOperations
Weight:1.0 ird_fs_pe:ProfitLossFromDiscontinuedOperations

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[410000] Statement of comprehensive income, OCI components presented net of tax

ird_fs_pe:ComprehensiveIncome
Weight:1.0 ird_fs_pe:ProfitLoss
Weight:1.0 ird_fs_pe:OtherComprehensiveIncome
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Weight:1.0 ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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[420000] Statement of comprehensive income, OCI components presented before tax

ird_fs_pe:ComprehensiveIncome
Weight:1.0 ird_fs_pe:ProfitLoss
Weight:1.0 ird_fs_pe:OtherComprehensiveIncome
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeBeforeTax
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Weight:1.0 ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Weight:-1.0 ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Weight:-1.0 ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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[510000] Statement of cash flows, direct method

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

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[520000] Statement of cash flows, indirect method

ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
Weight:1.0 ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Weight:1.0 ird_fs_pe:CashFlowsFromUsedInOperatingActivities
Weight:1.0 ird_fs_pe:ProfitLoss
Weight:-1.0 ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Weight:1.0 ird_fs_pe:AdjustmentsForReconcileProfitLoss
Weight:1.0 ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Weight:1.0 ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Weight:1.0 ird_fs_pe:AdjustmentsForIncomeTaxExpense
Weight:1.0 ird_fs_pe:AdjustmentsForFinanceCosts
Weight:1.0 ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Weight:1.0 ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Weight:1.0 ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Weight:1.0 ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Weight:1.0 ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
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Weight:1.0 ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Weight:1.0 ird_fs_pe:AdjustmentsForProvisions
Weight:1.0 ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Weight:1.0 ird_fs_pe:AdjustmentsForSharebasedPayments
Weight:1.0 ird_fs_pe:AdjustmentsForFairValueGainsLosses
Weight:-1.0 ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Weight:1.0 ird_fs_pe:AdjustmentsForNoncontrollingInterests
Weight:-1.0 ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Weight:1.0 ird_fs_pe:OtherAdjustmentsForNoncashItems
Weight:1.0 ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Weight:1.0 ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Weight:1.0 ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
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Weight:1.0 ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
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Weight:1.0 ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
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Weight:-1.0 ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
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Weight:-1.0 ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
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Weight:-1.0 ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Weight:-1.0 ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Weight:-1.0 ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Weight:-1.0 ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Weight:1.0 ird_fs_pe:ProceedsFromIssuingShares
Weight:1.0 ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Weight:-1.0 ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Weight:-1.0 ird_fs_pe:PaymentsOfOtherEquityInstruments
Weight:1.0 ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Weight:-1.0 ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Weight:-1.0 ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Weight:-1.0 ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Weight:-1.0 ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Weight:-1.0 ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Weight:1.0 ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Weight:1.0 ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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[610000] Statement of changes in equity

ird_fs_pe:ChangesInEquity
Weight:1.0 ird_fs_pe:ComprehensiveIncome
Weight:1.0 ird_fs_pe:ProfitLoss
Weight:1.0 ird_fs_pe:OtherComprehensiveIncome
Weight:1.0 ird_fs_pe:IssueOfEquity
Weight:-1.0 ird_fs_pe:DividendsPaid
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Weight:-1.0 ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions

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[800100] Notes - Subclassifications of assets, liabilities and equities

ird_fs_pe:CashAndCashEquivalents
Weight:1.0 ird_fs_pe:Cash
Weight:1.0 ird_fs_pe:CashOnHand
Weight:1.0 ird_fs_pe:BalancesWithBanks
Weight:1.0 ird_fs_pe:CashEquivalents
Weight:1.0 ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Weight:1.0 ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Weight:1.0 ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Weight:1.0 ird_fs_pe:OtherCashAndCashEquivalents

ird_fs_pe:IntangibleAssetsAndGoodwill
Weight:1.0 ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:BrandNames
Weight:1.0 ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Weight:1.0 ird_fs_pe:MastheadsAndPublishingTitles
Weight:1.0 ird_fs_pe:ComputerSoftware
Weight:1.0 ird_fs_pe:LicencesAndFranchises
Weight:1.0 ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Weight:1.0 ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Weight:1.0 ird_fs_pe:IntangibleAssetsUnderDevelopment
Weight:1.0 ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Weight:1.0 ird_fs_pe:OtherIntangibleAssets
Weight:1.0 ird_fs_pe:Goodwill

ird_fs_pe:Inventories
Weight:1.0 ird_fs_pe:InventoriesHeldForSale
Weight:1.0 ird_fs_pe:WorkInProgress
Weight:1.0 ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

ird_fs_pe:LegalProceedingsProvision
Weight:1.0 ird_fs_pe:LongtermLegalProceedingsProvision
Weight:1.0 ird_fs_pe:ShorttermLegalProceedingsProvision

ird_fs_pe:MiscellaneousOtherProvisions
Weight:1.0 ird_fs_pe:LongtermMiscellaneousOtherProvisions
Weight:1.0 ird_fs_pe:ShorttermMiscellaneousOtherProvisions

ird_fs_pe:NoncurrentPayables
Weight:1.0 ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Weight:1.0 ird_fs_pe:NoncurrentPayablesToRelatedParties
Weight:1.0 ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Weight:1.0 ird_fs_pe:AccrualsClassifiedAsNoncurrent

ird_fs_pe:NoncurrentReceivables
Weight:1.0 ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Weight:1.0 ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Weight:1.0 ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled

ird_fs_pe:OnerousContractsProvision
Weight:1.0 ird_fs_pe:LongtermOnerousContractsProvision
Weight:1.0 ird_fs_pe:ShorttermOnerousContractsProvision

ird_fs_pe:OtherProvisions
Weight:1.0 ird_fs_pe:OtherLongtermProvisions
Weight:1.0 ird_fs_pe:OtherShorttermProvisions

ird_fs_pe:OtherReserves
Weight:1.0 ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Weight:1.0 ird_fs_pe:ReserveOfCashFlowHedges
Weight:1.0 ird_fs_pe:RevaluationSurplus

ird_fs_pe:PropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:LandAndBuildings
Weight:1.0 ird_fs_pe:Land
Weight:1.0 ird_fs_pe:Buildings
Weight:1.0 ird_fs_pe:Machinery
Weight:1.0 ird_fs_pe:Vehicles
Weight:1.0 ird_fs_pe:Ships
Weight:1.0 ird_fs_pe:Aircraft
Weight:1.0 ird_fs_pe:MotorVehicles
Weight:1.0 ird_fs_pe:FixturesAndFittings
Weight:1.0 ird_fs_pe:OfficeEquipment
Weight:1.0 ird_fs_pe:TangibleExplorationAndEvaluationAssets
Weight:1.0 ird_fs_pe:ConstructionInProgress
Weight:1.0 ird_fs_pe:OtherPropertyPlantAndEquipment

ird_fs_pe:RefundsProvision
Weight:1.0 ird_fs_pe:NoncurrentRefundsProvision
Weight:1.0 ird_fs_pe:CurrentRefundsProvision

ird_fs_pe:RestructuringProvision
Weight:1.0 ird_fs_pe:LongtermRestructuringProvision
Weight:1.0 ird_fs_pe:ShorttermRestructuringProvision

ird_fs_pe:TradeAndOtherCurrentPayables
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Weight:1.0 ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Weight:1.0 ird_fs_pe:AccrualsClassifiedAsCurrent

ird_fs_pe:TradeAndOtherCurrentReceivables
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Weight:1.0 ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled

ird_fs_pe:TradeAndOtherPayables
Weight:1.0 ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Weight:1.0 ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Weight:1.0 ird_fs_pe:DeferredIncome
Weight:1.0 ird_fs_pe:Accruals

ird_fs_pe:TradeAndOtherReceivables
Weight:1.0 ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Weight:1.0 ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Weight:1.0 ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled

ird_fs_pe:WarrantyProvision
Weight:1.0 ird_fs_pe:LongtermWarrantyProvision
Weight:1.0 ird_fs_pe:ShorttermWarrantyProvision

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[800200] Notes - Analysis of income and expense

ird_fs_pe:EmployeeBenefitsExpense
Weight:1.0 ird_fs_pe:WagesAndSalaries
Weight:1.0 ird_fs_pe:SocialSecurityContributions
Weight:1.0 ird_fs_pe:OtherShorttermEmployeeBenefits
Weight:1.0 ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Weight:1.0 ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Weight:1.0 ird_fs_pe:TerminationBenefitsExpense
Weight:1.0 ird_fs_pe:OtherLongtermBenefits
Weight:1.0 ird_fs_pe:OtherEmployeeExpense

ird_fs_pe:Revenue
Weight:1.0 ird_fs_pe:RevenueFromSaleOfGoods
Weight:1.0 ird_fs_pe:RevenueFromRenderingOfServices
Weight:1.0 ird_fs_pe:RevenueFromConstructionContracts
Weight:1.0 ird_fs_pe:RevenueFromRoyalties
Weight:1.0 ird_fs_pe:RevenueFromInterest
Weight:1.0 ird_fs_pe:RevenueFromDividends
Weight:1.0 ird_fs_pe:RevenueFromCommissions
Weight:1.0 ird_fs_pe:RevenueFromGovernmentGrants
Weight:1.0 ird_fs_pe:RevenueFromFranchiseFees
Weight:1.0 ird_fs_pe:OtherRevenue

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[817000] Notes - Business combinations

ird_fs_pe:ChangesInGoodwill
Weight:1.0 ird_fs_pe:AdditionalRecognitionGoodwill
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Weight:-1.0 ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Weight:-1.0 ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Weight:-1.0 ird_fs_pe:AmortisationGoodwill

ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Weight:1.0 ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Weight:1.0 ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Weight:1.0 ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Weight:1.0 ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Weight:-1.0 ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Weight:-1.0 ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate

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[822100] Notes - Property, plant and equipment

ird_fs_pe:ChangesInPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Weight:-1.0 ird_fs_pe:DepreciationPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Weight:-1.0 ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Weight:-1.0 ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Weight:-1.0 ird_fs_pe:DisposalsPropertyPlantAndEquipment

ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:-1.0 ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Weight:1.0 ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Weight:-1.0 ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:-1.0 ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:-1.0 ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:-1.0 ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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[823180] Notes - Intangible assets

ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Weight:-1.0 ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Weight:-1.0 ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Weight:-1.0 ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill

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[824180] Notes - Agriculture

ird_fs_pe:ChangesInBiologicalAssets
Weight:1.0 ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Weight:1.0 ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Weight:-1.0 ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Weight:-1.0 ird_fs_pe:DisposalsBiologicalAssets

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[825100] Notes - Investment property

ird_fs_pe:ChangesInInvestmentProperty
Weight:1.0 ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Weight:1.0 ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Weight:-1.0 ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:-1.0 ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Weight:1.0 ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty

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[827570] Notes - Other provisions, contingent liabilities and contingent assets

ird_fs_pe:ChangesInOtherProvisions
Weight:1.0 ird_fs_pe:AdditionalProvisionsOtherProvisions
Weight:-1.0 ird_fs_pe:ProvisionUsedOtherProvisions
Weight:-1.0 ird_fs_pe:UnusedProvisionReversedOtherProvisions
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions

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[832600] Notes - Leases

ird_fs_pe:ContingentRentsRecognisedAsIncome
Weight:1.0 ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Weight:1.0 ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease

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[834480] Notes - Employee benefits

ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Weight:-1.0 ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Weight:-1.0 ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Weight:-1.0 ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Weight:-1.0 ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue

ird_fs_pe:ChangesInPlanAssetsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Weight:-1.0 ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Weight:-1.0 ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue

ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Weight:-1.0 ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Weight:1.0 ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Weight:-1.0 ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue

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[835110] Notes - Income taxes

ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Weight:1.0 ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Weight:1.0 ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

ird_fs_pe:DeferredTaxLiabilityAsset
Weight:-1.0 ird_fs_pe:DeferredTaxAssets
Weight:1.0 ird_fs_pe:DeferredTaxLiabilities

ird_fs_pe:IncomeTaxExpenseContinuingOperations
Weight:1.0 ird_fs_pe:CurrentTaxExpenseIncome
Weight:1.0 ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Weight:1.0 ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Weight:1.0 ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Weight:-1.0 ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Weight:1.0 ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Weight:1.0 ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Weight:1.0 ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Weight:1.0 ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Weight:1.0 ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Weight:1.0 ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome

ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Weight:1.0 ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Weight:1.0 ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Weight:1.0 ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Weight:1.0 ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

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[851100] Notes - Cash flow statement

ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Weight:1.0 ird_fs_pe:CashAndCashEquivalents
Weight:-1.0 ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Weight:-1.0 ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

ird_fs_pe:IncomeTaxesPaidRefund
Weight:1.0 ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Weight:1.0 ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Weight:1.0 ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities

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IRD FS-PE Taxonomy Element (Concept) Details

Standard Label in English | Standard Label in Traditional Chinese | Element (Concept) Name
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_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Accounting estimates [axis] | 會計估計 [axis] | ird_fs_pe:AccountingEstimatesAxis
Accounting estimates [member] | 會計估計 [member] | ird_fs_pe:AccountingEstimatesMember
Accruals | 應計 | ird_fs_pe:Accruals
Accruals classified as current | 歸類為流動的應計 | ird_fs_pe:AccrualsClassifiedAsCurrent
Accruals classified as non-current | 歸類為非流動的應計 | ird_fs_pe:AccrualsClassifiedAsNoncurrent
Accumulated allowance for uncollectible minimum lease payments receivable | 不可收回的應收最低租賃付款額的累計準備 | ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
Accumulated depreciation, amortisation and impairment [member] | 累計折舊、攤銷及減值 [member] | ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Acquisitions through business combinations, biological assets | 通過業務合併獲得的生物資產 | ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Acquisitions through business combinations, defined benefit obligation, at present value | 通過業務合併取得的以現值衡量的界定利益責任 | ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
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_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment | 通過業務合併產生的以成本減累計折舊及減值衡量的投資物業的收購 | ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Acquisitions through business combinations, investment property at fair value through profit or loss | 通過業務合併取得的經損益以公平價值衡量的投資物業 | ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
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_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Actual return on plan assets and reimbursement right recognised as asset | 確認為資產的計劃資產和報銷權的實際回報 | ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Actuarial assumption of discount rates | 折現率的精算假設 | ird_fs_pe:ActuarialAssumptionOfDiscountRates
Actuarial assumption of expected rates of return on plan assets | 計劃資產預期回報率的精算假設 | ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Actuarial assumption of expected rates of salary increases | 精算假設的加薪期望收益率 | ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Actuarial assumption of medical cost trend rates | 精算假設的醫療費用趨勢率 | ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Actuarial gains (losses) recognised in profit or loss, defined benefit plan | 在損益中確認的界定利益計劃精算收益（虧損） | ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Additional provisions, other provisions | 附加準備，其他準備 | ird_fs_pe:AdditionalProvisionsOtherProvisions
Additional recognition, goodwill | 額外商譽確認 | ird_fs_pe:AdditionalRecognitionGoodwill
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_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
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_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment | 非通過業務合併產生的以成本減累計折舊及減值衡量的投資物業增加 | ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Additions other than through business combinations, investment property at fair value through profit or loss | 非通過業務合併取得的經損益以公平價值衡量的投資物業增加 | ird_fs_pe: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_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Address of entity's registered office | 實體的註冊辦事處地址 | ird_fs_pe:AddressOfRegisteredOfficeOfEntity
Adjustments for accrued income (expenses) not yet received (paid) | 尚未收到（支付）的應計收益（費用）調整 | ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Adjustments for current tax of prior periods | 前期的當期税項調整 | ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Adjustments for decrease (increase) in inventories | 存貨減少（增加）調整 | ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Adjustments for decrease (increase) in other operating receivables | 其他營運應收帳款減少（增加）調整 | ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Adjustments for decrease (increase) in trade accounts receivable | 應收帳款減少（增加）調整 | ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Adjustments for depreciation and amortisation expense | 折舊和攤銷費用調整 | ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Adjustments for fair value losses (gains) | 公平價值虧損（收益）調整 | ird_fs_pe:AdjustmentsForFairValueGainsLosses
Adjustments for finance costs | 財務費用調整 | ird_fs_pe:AdjustmentsForFinanceCosts
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_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Adjustments for income tax expense | 所得税費用調整 | ird_fs_pe:AdjustmentsForIncomeTaxExpense
Adjustments for increase (decrease) in other operating payables | 其他營運應付款增加（減少）調整 | ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Adjustments for increase (decrease) in trade accounts payable | 應付款增加（減少）調整 | ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
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_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Adjustments for non-cash finance costs | 非現金財務費用調整 | ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Adjustments for non-cash income tax expense | 非現金所得税費用調整 | ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Adjustments for non-controlling interests | 非控制性權益調整 | ird_fs_pe:AdjustmentsForNoncontrollingInterests
Adjustments for provisions | 準備調整 | ird_fs_pe:AdjustmentsForProvisions
Adjustments for share-based payments | 以股份為基礎的支付調整 | ird_fs_pe:AdjustmentsForSharebasedPayments
Adjustments for undistributed profits of associates | 聯營公司未分配利潤調整 | ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Adjustments for unrealised foreign exchange losses (gains) | 未實現外匯虧損（收益）的調整 | ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders | 因實體或股東税務狀況的變化而產生的遞延税項開支（收入） | ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Adjustments to reconcile profit (loss) | 調節利潤（虧損）的調整 | ird_fs_pe:AdjustmentsForReconcileProfitLoss
Adjustments to reconcile profit (loss) [abstract] | 利潤（虧損）調整 [abstract] | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
Administrative expenses | 行政費用 | ird_fs_pe:AdministrativeExpense
Aggregated measurement [member] | 總計衡量 [member] | ird_fs_pe:AggregatedMeasurementMember
Aggregated time bands [member] | 總時間段 [member] | ird_fs_pe:AggregatedTimeBandsMember
Aircraft | 飛機 | ird_fs_pe:Aircraft
Aircraft [member] | 飛機 [member] | ird_fs_pe:AircraftMember
Amortisation method, intangible assets other than goodwill | 商譽以外的無形資產攤銷方法 | ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Amortisation, goodwill | 商譽攤銷 | ird_fs_pe:AmortisationGoodwill
Amortisation, intangible assets other than goodwill | 商譽以外的無形資產的攤銷 | ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Amount of reclassifications or changes in presentation | 重新分類或列報變動的金額 | ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Amounts payable, related party transactions | 應付款，關聯方交易 | ird_fs_pe:AmountsPayableRelatedPartyTransactions
Amounts receivable, related party transactions | 應收帳款，關聯方交易 | ird_fs_pe: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_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Analysis of change in deferred tax assets [text block] | 遞延税項資產變動分析 [text block] | ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Analysis of change in deferred tax liabilities [text block] | 遞延税項負債變動分析 [text block] | ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
Analysis of income and expense [abstract] | 收入和費用的分析 [abstract] | ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract
Announcement of plan to discontinue operation [member] | 公告計劃停止經營業務 [member] | ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Announcing or commencing implementation of major restructuring [member] | 宣佈或開始實施重大重組 [member] | ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Asset recognised for expected reimbursement, other provisions | 資產確認為預計報銷，其他準備 | ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Assets | 資產 | ird_fs_pe:Assets
Assets [abstract] | 資產 [abstract] | ird_fs_pe:AssetsAbstract
Assets [member] | 資產 [member] | ird_fs_pe:ClassesOfAssetsMember
Assets and liabilities [axis] | 資產及負債 [axis] | ird_fs_pe:AssetsAndLiabilitiesAxis
Assets and liabilities [member] | 資產及負債 [member] | ird_fs_pe:AssetsAndLiabilitiesMember
Assets for which entity has binding sale agreement | 實體簽訂了具約束力的銷售協議的資產 | ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
Assets that entity continues to recognise | 實體繼續確認的資產 | ird_fs_pe:AssetsThatEntityContinuesToRecognise
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_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Associated liabilities that entity continues to recognise | 實體繼續確認的相關負債 | ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
At cost [member] | 以成本衡量 [member] | ird_fs_pe:AtCostMember
At fair value [member] | 以公平價值衡量 [member] | ird_fs_pe:AtFairValueMember
Balances with banks | 銀行餘額 | ird_fs_pe:BalancesWithBanks
Bank overdrafts | 銀行透支 | ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Biological assets | 生物資產 | ird_fs_pe:BiologicalAssets
Biological assets [member] | 生物資產 [member] | ird_fs_pe:BiologicalAssetsMember
Biological assets, at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的生物資產 | ird_fs_pe:BiologicalAssetsAtCost
Biological assets, at fair value | 以公平價值衡量的生物資產 | ird_fs_pe:BiologicalAssetsAtFairValue
Borrowings | 借款 | ird_fs_pe:Borrowings
Brand names | 品牌名稱 | ird_fs_pe:BrandNames
Brand names [member] | 品牌名稱 [member] | ird_fs_pe:BrandNamesMember
Buildings | 建築物 | ird_fs_pe:Buildings
Buildings [member] | 建築物 [member] | ird_fs_pe:BuildingsMember
Business combinations [axis] | 業務合併 [axis] | ird_fs_pe:BusinessCombinationsAxis
Business combinations [member] | 業務合併 [member] | ird_fs_pe:BusinessCombinationsMember
Carrying amount [member] | 帳面金額 [member] | ird_fs_pe:CarryingAmountMember
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_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Cash | 現金 | ird_fs_pe:Cash
Cash [abstract] | 現金 [abstract] | ird_fs_pe:CashAbstract
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_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Cash and cash equivalents | 現金及現金等價物 | ird_fs_pe:CashAndCashEquivalents
Cash and cash equivalents [abstract] | 現金及現金等價物 [abstract] | ird_fs_pe:CashAndCashEquivalentsAbstract
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_pe: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_pe: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_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
Cash equivalents | 現金等價物 | ird_fs_pe:CashEquivalents
Cash equivalents [abstract] | 現金等價物 [abstract] | ird_fs_pe:CashEquivalentsAbstract
Cash flows from (used in) financing activities | 來自（用於）融資活動的現金流量 | ird_fs_pe: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_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
Cash flows from (used in) investing activities | 來自（用於）投資活動的現金流量 | ird_fs_pe: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_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
Cash flows from (used in) operating activities | 營業活動的現金流入（流出） | ird_fs_pe: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_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
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_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
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_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Cash on hand | 庫存現金 | ird_fs_pe:CashOnHand
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_pe: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_pe: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_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Categories of current financial assets and current financial liabilities [abstract] | 流動金融資產及流動金融負債分類 [abstract] | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
Categories of financial assets and financial liabilities [abstract] | 金融資產及金融負債分類 [abstract] | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
Categories of non-current financial assets and non-current financial liabilities [abstract] | 非流動金融資產及非流動金融負債分類 [abstract] | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
Categories of other long-term employee benefits [axis] | 其他長期僱員福利的類別 [axis] | ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Categories of related parties [axis] | 關聯方的類別 [axis] | ird_fs_pe:CategoriesOfRelatedPartiesAxis
Categories of termination benefits [axis] | 離職福利的類別 [axis] | ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Changes in biological assets [abstract] | 生物資產的變動 [abstract] | ird_fs_pe:ChangesInBiologicalAssetsAbstract
Changes in defined benefit obligation, at present value [abstract] | 以現值衡量的界定利益責任的變化 [abstract] | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
Changes in equity [abstract] | 權益變動 [abstract] | ird_fs_pe:ChangesInEquityAbstract
Changes in goodwill [abstract] | 商譽變化 [abstract] | ird_fs_pe:ChangesInGoodwillAbstract
Changes in intangible assets other than goodwill [abstract] | 商譽以外的無形資產的變化 [abstract] | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Changes in investment property at cost less accumulated depreciation and impairment [abstract] | 以成本減累計折舊及減值衡量的投資物業變動 [abstract] | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Changes in investment property at fair value through profit or loss [abstract] | 經損益以公平價值衡量的投資物業的變動 [abstract] | ird_fs_pe:ChangesInInvestmentPropertyAbstract
Changes in number of shares outstanding [abstract] | 流通股數量的變化 [abstract] | ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
Changes in other provisions [abstract] | 其他準備的變動 [abstract] | ird_fs_pe:ChangesInOtherProvisionsAbstract
Changes in plan assets, at fair value [abstract] | 以公平價值衡量的計劃資產的變動 [abstract] | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
Changes in property, plant and equipment [abstract] | 物業、工業裝置及設備的變動 [abstract] | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
Changes in reimbursement rights, at fair value [abstract] | 以公平價值衡量的報銷權的變動 [abstract] | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
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_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Classes of assets [axis] | 資產的類別 [axis] | ird_fs_pe:ClassesOfAssetsAxis
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_pe: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_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
Classes of contingent liabilities [axis] | 或有負債的類別 [axis] | ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Classes of current inventories [abstract] | 流動存貨類別 [abstract] | ird_fs_pe:ClassesOfInventoriesAbstract
Classes of employee benefits expense [abstract] | 僱員福利費用的類別 [abstract] | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
Classes of financial assets [axis] | 金融資產級別 [axis] | ird_fs_pe:ClassesOfFinancialAssetsAxis
Classes of intangible assets other than goodwill [axis] | 商譽以外的無形資產類別 [axis] | ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
Classes of other provisions [abstract] | 其他準備的類別 [abstract] | ird_fs_pe:ClassesOfOtherProvisionsAbstract
Classes of other provisions [axis] | 其他準備的類別 [axis] | ird_fs_pe:ClassesOfProvisionsAxis
Classes of property, plant and equipment [axis] | 物業、工業裝置及設備的類別 [axis] | ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
Classes of share capital [axis] | 股本類別 [axis] | ird_fs_pe:ClassesOfShareCapitalAxis
Combined [member] | 合併的 [member] | ird_fs_pe:CombinedMember
Commencement of major litigation [member] | 重大訴訟的開始 [member] | ird_fs_pe:CommencementOfMajorLitigationMember
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group | 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_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
Commitments in relation to joint ventures | 合營公司相關的承諾 | ird_fs_pe:CommitmentsInRelationToJointVentures
Components of equity [axis] | 權益的組成部分 [axis] | ird_fs_pe:ComponentsOfEquityAxis
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_pe: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_pe: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_pe: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_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
Comprehensive income | 綜合收益 | ird_fs_pe:ComprehensiveIncome
Comprehensive income [abstract] | 綜合收益 [abstract] | ird_fs_pe:ComprehensiveIncomeAbstract
Comprehensive income attributable to [abstract] | 綜合收益歸屬於 [abstract] | ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
Comprehensive income, attributable to non-controlling interests | 綜合收益，歸屬於非控制性權益 | ird_fs_pe: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_pe:ComprehensiveIncomeAttributableToOwnersOfParent
Computer software | 電腦軟體 | ird_fs_pe:ComputerSoftware
Computer software [member] | 電腦軟體 [member] | ird_fs_pe:ComputerSoftwareMember
Consolidated [member] | 綜合的 [member] | ird_fs_pe:ConsolidatedMember
Consolidated and separate financial statements [axis] | 綜合及獨立的財務報表 [axis] | ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
Construction in progress | 在建工程 | ird_fs_pe:ConstructionInProgress
Construction in progress [member] | 在建工程 [member] | ird_fs_pe:ConstructionInProgressMember
Contingent liabilities [member] | 或有負債 [member] | ird_fs_pe:ContingentLiabilitiesMember
Contingent liabilities recognised as of acquisition date | 在收購日確認或有負債 | ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
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_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Contingent rents recognised as income | 確認為收入的或有租金 | ird_fs_pe:ContingentRentsRecognisedAsIncome
Contingent rents recognised as income [abstract] | 確認為收入的或有租金 [abstract] | ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
Contingent rents recognised as income, classified as finance lease | 確認為收入、分類為融資租賃的或有租金 | ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Contingent rents recognised as income, classified as operating lease | 確認為收入、分類為營運租賃的或有租金 | ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Contractual commitments for acquisition of intangible assets | 收購無形資產的合同承諾 | ird_fs_pe: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_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Contributions by plan participants, defined benefit obligation, at present value | 以現值衡量的界定利益責任的計劃參與者供款 | ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
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_pe: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_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Cost of business combination | 業務合併成本 | ird_fs_pe:CostOfBusinessCombination
Cost of inventories recognised as expense during period | 期間確認為費用的存貨成本 | ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
Cost of sales | 銷售成本 | ird_fs_pe:CostOfSales
Cost relating to defined benefit plans | 界定利益計劃相關的成本 | ird_fs_pe:CostRelatingToDefinedBenefitPlans
Cost relating to defined benefit plans for period included in cost of assets | 計入資產成本當期界定利益計劃相關的成本 | ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Country of incorporation | 註冊國家 | ird_fs_pe:CountryOfIncorporation
Creation date [axis] | 創建日期 [axis] | ird_fs_pe:CreationDateAxis
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_pe: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_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Current assets | 流動資產 | ird_fs_pe:CurrentAssets
Current assets [abstract] | 流動資產 [abstract] | ird_fs_pe:CurrentAssetsAbstract
Current biological assets, at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的流動生物資產 | ird_fs_pe:CurrentBiologicalAssetsAtCost
Current biological assets, at fair value | 以公平價值衡量的流動生物資產 | ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Current borrowings | 流動借款 | ird_fs_pe:ShorttermBorrowings
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_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Current financial assets that are debt instruments, at amortised cost | 分類為以攤銷成本衡量債務工具的流動金融資產 | ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Current financial assets that are equity instruments, at cost | 分類為以成本衡量權益工具的流動金融資產 | ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Current financial liabilities at amortised cost | 以攤銷成本衡量的流動金融負債 | ird_fs_pe: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_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Current inventories | 流動存貨 | ird_fs_pe:Inventories
Current inventories held for sale | 持有待售流動存貨 | ird_fs_pe:InventoriesHeldForSale
Current legal proceedings provision | 流動法律訴訟準備 | ird_fs_pe:ShorttermLegalProceedingsProvision
Current liabilities | 流動負債 | ird_fs_pe:CurrentLiabilities
Current liabilities [abstract] | 流動負債 [abstract] | ird_fs_pe:CurrentLiabilitiesAbstract
Current loan commitments, at cost | 以成本衡量的流動貸款承諾 | ird_fs_pe:CurrentLoanCommitmentsAtCost
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_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Current miscellaneous other provisions | 流動其他雜項準備 | ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 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_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Current onerous contracts provision | 流動虧損性合約準備 | ird_fs_pe:ShorttermOnerousContractsProvision
Current payables to related parties | 關聯方流動應付款 | ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Current portion of non-current borrowings | 一年內應償還的非流動借款 | ird_fs_pe:CurrentPortionOfLongtermBorrowings
Current provisions | 流動準備 | ird_fs_pe:CurrentProvisions
Current provisions [abstract] | 流動準備 [abstract] | ird_fs_pe:CurrentProvisionsAbstract
Current provisions for employee benefits | 僱員福利流動準備 | ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Current receivables arising from accrued income not yet billed | 流動未開票應計收益的應收款 | ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Current receivables due from other parties | 流動其他方應收款 | ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Current receivables due from related parties | 流動關聯方應收款 | ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Current refunds provision | 流動退款準備 | ird_fs_pe:CurrentRefundsProvision
Current restructuring provision | 流動重組準備 | ird_fs_pe:ShorttermRestructuringProvision
Current tax assets | 當期税項資產 | ird_fs_pe:CurrentTaxAssets
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used | 未用當期税項資產抵銷當期税項負債，因已採用「做法無需付出過多成本或投入」的豁免 | ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Current tax assets, current | 當期税項資產，流動 | ird_fs_pe:CurrentTaxAssetsCurrent
Current tax assets, non-current | 當期税項資產，非流動 | ird_fs_pe:CurrentTaxAssetsNoncurrent
Current tax expense (income) | 當期税項開支（收入） | ird_fs_pe:CurrentTaxExpenseIncome
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_pe:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes
Current tax liabilities | 當期税項負債 | ird_fs_pe:CurrentTaxLiabilities
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used | 未用當期税項負債抵銷當期税項資產，因已採用「做法無需付出過多成本或投入」的豁免 | ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Current tax liabilities, current | 當期税項負債，流動 | ird_fs_pe:CurrentTaxLiabilitiesCurrent
Current tax liabilities, non-current | 當期税項負債，非流動 | ird_fs_pe: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_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Current trade payables | 流動貿易應付款 | ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Current warranty provision | 流動保修準備 | ird_fs_pe:ShorttermWarrantyProvision
Current work in progress | 流動半製成品 | ird_fs_pe:WorkInProgress
Currently stated [member] | 當前列報 [member] | ird_fs_pe:RestatedMember
Date of acquisition | 收購日期 | ird_fs_pe:DateOfAcquisition2013
Date of authorisation for issue of financial statements | 授權發佈財務報表的日子 | ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
Date of end of reporting period | 報告期末日期 | ird_fs_pe:DateOfEndOfReportingPeriod2013
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_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Date of most recent comprehensive actuarial valuation | 最近一次全面精算估值的日期 | ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
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_pe: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_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
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_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value | 因精算收益（虧損）導致的以現值衡量的界定利益責任的減少（增加） | ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Decrease (increase) through curtailments, defined benefit obligation, at present value | 因削減導致的以現值衡量的界定利益責任的減少（增加） | ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Decrease (increase) through settlements, defined benefit obligation, at present value | 因結算導致的以現值衡量的界定利益責任的減少（增加） | ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Decrease (increase) through settlements, plan assets, at fair value | 因結算導致的以公平價值衡量的計劃資產的減少（增加） | ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Decrease (increase) through settlements, reimbursement rights, at fair value | 因結算導致的以公平價值衡量的報銷權的減少（增加） | ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Decrease due to harvest, biological assets | 由於收成而減少的生物資產 | ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Decrease through benefits paid, defined benefit obligation, at present value | 因已付利益導致的以現值衡量的界定利益責任的減少 | ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Decrease through benefits paid, plan assets, at fair value | 因已付利益導致的以公平價值衡量的計劃資產的減少 | ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Decrease through benefits paid, reimbursement rights, at fair value | 報銷權因支付利益而減少的公平價值 | ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Decrease through disposal of previously acquired businesses, goodwill | 因出售前期購入業務而產生的商譽減少 | ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Decrease through other distributions to owners, equity | 通過其他分配給所有者，權益減少 | ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised | 未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 | ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
Default financial statements date [member] | 預設財務報表日期 [member] | ird_fs_pe:DefaultFinancialStatementsDateMember
Deferred income | 遞延收入 | ird_fs_pe:DeferredIncome
Deferred income classified as current | 歸類為流動負債的遞延收入 | ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Deferred income classified as non-current | 歸類為非流動負債的遞延收入 | ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Deferred tax assets | 遞延税項資產 | ird_fs_pe:DeferredTaxAssets
Deferred tax assets and liabilities [abstract] | 遞延税項資產和負債 [abstract] | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used | 未用遞延税項資產抵銷遞延税項負債，因已採用「做法無需付出過多成本或投入」的豁免 | ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset | 由於遞延税項資產減值或撥回而導致的遞延税項開支（收入） | ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
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_pe: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_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Deferred tax liabilities | 遞延税項負債 | ird_fs_pe:DeferredTaxLiabilities
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used | 未用遞延税項負債抵銷遞延税項資產，因已採用「做法無需付出過多成本或投入」的豁免 | ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Deferred tax liability (asset) | 遞延税項負債（資產） | ird_fs_pe:DeferredTaxLiabilityAsset
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_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Defined benefit obligation, at present value | 現值的界定利益責任 | ird_fs_pe:DefinedBenefitObligationAtPresentValue
Defined benefit plans [axis] | 界定利益計劃 [axis] | ird_fs_pe:DefinedBenefitPlansAxis
Defined benefit plans [member] | 界定利益計劃 [member] | ird_fs_pe:DefinedBenefitPlansMember
Depreciation and amortisation expense | 折舊和攤銷費用 | ird_fs_pe:DepreciationAndAmortisationExpense
Depreciation method, biological assets, at cost | 折舊方法，生物資產，以成本衡量 | ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
Depreciation method, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業的折舊方式 | ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Depreciation method, property, plant and equipment | 物業、工業裝置及設備的折舊方法 | ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Depreciation, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業的折舊 | ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Depreciation, property, plant and equipment | 物業、工業裝置及設備的折舊 | ird_fs_pe:DepreciationPropertyPlantAndEquipment
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_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
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_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
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_pe:DescriptionOfAccountingPolicyForMeasuringInventories
Description of accounting policy for recognising actuarial gains and losses [text block] | 説明確認精算收益和虧損的會計政策 [text block] | ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
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_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Description of acquiree | 被收購方的描述 | ird_fs_pe:DescriptionOfAcquiree
Description of acquisition of assets by assuming directly related liabilities or means of finance lease | 以承擔直接相關負債或融資租賃方式取得的資產的説明 | ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
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_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
Description of adjustments made to measure defined benefit obligation | 描述為衡量界定利益責任所做的調整 | ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
Description of assets or group of assets and liabilities if entity has binding sale agreement | 若實體簽訂了具約束力的銷售協議，其資產或資產和負債組合的描述 | ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
Description of basis and assumptions to determine fair value | 描述公平價值的釐定基準和假設 | ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
Description of basis for determining which entities are included in combined financial statements | 描述確定哪些實體包括在合併財務報表的基準 | ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
Description of basis for preparing and presenting information not required by HKFRS for Private Entities | 描述香港私人公司財務報告準則不需要之資料編製和呈現的基準 | ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
Description of basis of preparation of combined financial statements | 描述合併財務報表的編制基準 | ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
Description of biological assets | 描述生物資產 | ird_fs_pe:DescriptionOfBiologicalAssets
Description of components of cost of business combination | 業務合併成本組成部分説明 | ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
Description of conversion of debt to equity | 債務轉換為權益的説明 | ird_fs_pe:DescriptionOfConversionOfDebtToEquity
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable | 借款應付款項的本金、利息、償還基金或贖回條款期間，違反條款或違約的詳細説明 | ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
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_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
Description of expected timing of outflows, other provisions | 預計流出時間的描述，其他準備 | ird_fs_pe: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_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
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_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
Description of fact that amount of change in accounting estimate is impracticable [text block] | 會計估計變更的金額不切實可行的説明 [text block] | ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
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_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
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_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Description of factors that make up goodwill recognised | 構成商譽確認因素的描述 | ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Description of facts and circumstances of sale or plan | 出售或計劃的事實和情況的描述 | ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
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_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
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_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
Description of functional currency | 功能貨幣的説明 | ird_fs_pe:DescriptionOfFunctionalCurrency
Description of funding of obligations of other long-term employee benefits | 説明其他長期僱員福利責任的籌資 | ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Description of funding of obligations of termination benefits | 説明離職福利責任的籌資 | ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
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_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Description of identity of price index | 描述價格指數的特性 | ird_fs_pe:IdentityOfPriceIndex
Description of intangible assets material to entity | 描述對實體很重要的無形資產 | ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Description of inventory cost formulas | 存貨成本公式的描述 | ird_fs_pe:InventoryCostFormulas
Description of liability measurement for cash-settled share-based payment arrangements | 描述以現金結算的以股份為基礎的支付安排的負債的衡量 | ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised | 綜合收益表中收購方在業務合併中取得的各項可識別資產、負債的公平價值淨額及或有負債準備的權益超過業務合併成本的項目説明 | ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
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_pe: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_pe: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_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
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_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
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_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets | 確定農產品在收成時和生物資產的公平價值所使用的方法和假設的描述 | ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
Description of methods and significant assumptions applied in determining fair value of investment property | 釐定投資物業公平價值的方法和重要假設的描述 | ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
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_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Description of nature and purpose of reserves within equity | 描述權益內儲備的性質和目的 | ird_fs_pe: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_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
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_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
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_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Description of nature of contingent assets | 或有資產性質的描述 | ird_fs_pe:DescriptionOfNatureOfContingentAssets
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_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
Description of nature of financial statements | 財務報表的性質描述 | ird_fs_pe:DescriptionOfNatureOfFinancialStatements
Description of nature of government grants recognised in financial statements | 在財務報表中確認為政府補助的性質的描述 | ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
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_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
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_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Description of nature of obligation, contingent liabilities | 或有負債的責任性質的描述 | ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Description of nature of obligation, other provisions | 責任的性質的描述，其他準備 | ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Description of nature of obligation, termination benefits contingent liability | 説明離職福利或有負債的責任性質 | ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Description of nature of other long-term employee benefits | 説明其他長期僱員福利的性質 | ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
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_pe: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_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Description of nature of related party relationship | 描述與關聯方之間的關係的性質 | ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
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_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Description of nature of risks being hedged | 對沖項目的風險性質 | ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Description of nature of termination benefits | 描述離職福利的性質 | ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
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_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Description of omission of disclosures required by HKFRS for Private Entities | 省略香港私人公司財務報告準則所要求的披露的説明 | ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
Description of other accounting policies relevant to understanding of financial statements [text block] | 與理解財務報表相關的其他會計政策的描述 [text block] | ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] | 總計劃資產公平價值中各主要類別所佔百分比或金額的説明 [text block] | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
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_pe: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_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
Description of presentation currency | 報表呈列貨幣的描述 | ird_fs_pe:DescriptionOfPresentationCurrency
Description of reason for change in functional currency | 描述功能貨幣變更的原因 | ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
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_pe: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_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
Description of reason why entity is resuming application of HKFRS for Private Entities | 實體恢復應用香港私人公司財務報告準則的原因説明 | ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
Description of reason why entity stopped applying HKFRS for Private Entities | 實體停止應用香港私人公司財務報告準則的原因説明 | ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
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_pe: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_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort | 説明根據要求抵銷當期或遞延税項資產和負債會產生過度成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort | 描述或有資產對財務影響的估計需要投入過多成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of associates would involve undue cost or effort | 描述對聯營公司以公平價值衡量需要投入過多成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of investment property would involve undue cost or effort | 投資物業公平價值衡量涉及過多的成本或投入的原因説明 | ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort | 描述對共同控制實體以公平價值衡量需要投入過多成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort | 可靠衡量向所有者分配除現金以外資產的公平價值會產生過多成本或投入的原因説明 | ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort | 描述以公平價值衡量且其變動計入損益的金融工具的公平價值可靠衡量需要過多成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort | 説明使用預計單位貸記法衡量界定利益計劃下的責任和成本需要耗費過度成本或投入的原因 | ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
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_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
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_pe:DescriptionOfOtherEquityInterest
Description of share-based payment arrangement | 披露以股份為基礎的支付安排 | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights | 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_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
Description of significant leasing arrangements by lessee classified as finance lease | 描述分類為融資租賃的承租人重大租賃安排 | ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
Description of significant leasing arrangements by lessee classified as operating lease | 描述分類為營運租賃的承租人重大租賃安排 | ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
Description of significant leasing arrangements by lessor classified as finance lease | 描述分類為融資租賃的出租人重大租賃安排 | ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
Description of significant leasing arrangements by lessor classified as operating lease | 描述分類為營運租賃的出租人重大租賃安排 | ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
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_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
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_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Description of transactions with related party | 描述與關聯方之間的交易 | ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Description of type of hedge | 對沖類型的描述 | ird_fs_pe:DescriptionOfTypeOfHedge
Description of type of plan | 描述計劃的類型 | ird_fs_pe:DescriptionOfTypeOfPlan
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_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Description of whether entity has applied section 35 or section 10 when applying HKFRS for Private Entities | 實體在應用香港私人公司財務報告準則時是否應用了第35或第10節的説明 | ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
Destruction of major production plant [member] | 拆卸主要生產廠 [member] | ird_fs_pe:DestructionOfMajorProductionPlantMember
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_pe: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_pe: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_pe: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_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] | 重大處置資產或資產及負債組合的具約束力的銷售協議的披露 [text block] | ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
Disclosure of biological assets [text block] | 生物資產的披露 [text block] | ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory
Disclosure of business combinations [text block] | 披露業務合併 [text block] | ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory
Disclosure of cash flow statement [text block] | 披露現金流量表 [text block] | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory
Disclosure of changes in accounting estimates [abstract] | 披露會計估計變更 [abstract] | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
Disclosure of changes in accounting estimates [line items] | 披露會計估計變更 [line items] | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Disclosure of changes in accounting estimates [table] | 披露會計估計變更 [table] | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
Disclosure of changes in accounting estimates [text block] | 披露會計估計變更 [text block] | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
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_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
Disclosure of classes of share capital [abstract] | 股本類別披露 [abstract] | ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
Disclosure of classes of share capital [line items] | 股本類別披露 [line items] | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Disclosure of classes of share capital [table] | 股本類別披露 [table] | ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
Disclosure of classes of share capital [text block] | 股本類別披露 [text block] | ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
Disclosure of consolidated, separate and combined financial statements [text block] | 綜合、獨立和合併財務報表的披露 [text block] | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
Disclosure of contingent liabilities [abstract] | 或有負債的披露 [abstract] | ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
Disclosure of contingent liabilities [line items] | 或有負債的披露 [line items] | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Disclosure of contingent liabilities [table] | 或有負債的披露 [table] | ird_fs_pe:DisclosureOfContingentLiabilitiesTable
Disclosure of contingent liabilities [text block] | 或有負債的披露 [text block] | ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
Disclosure of defined benefit plans [abstract] | 披露界定利益計劃 [abstract] | ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
Disclosure of defined benefit plans [line items] | 界定利益計劃的披露 [line items] | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Disclosure of defined benefit plans [table] | 披露界定利益計劃 [table] | ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
Disclosure of defined benefit plans [text block] | 披露界定利益計劃 [text block] | ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
Disclosure of detailed information about business combination [abstract] | 披露關於業務合併的詳細資料 [abstract] | ird_fs_pe: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_pe: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_pe:DisclosureOfBusinessCombinationsTable
Disclosure of detailed information about business combinations [text block] | 有關業務合併的詳細資料披露 [text block] | ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Disclosure of detailed information about hedges [abstract] | 披露有關對沖的詳細資料 [abstract] | ird_fs_pe:DisclosureOfHedgeAccountingAbstract
Disclosure of detailed information about hedges [line items] | 披露有關對沖的詳細資料 [line items] | ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Disclosure of detailed information about hedges [table] | 披露有關對沖的詳細資料 [table] | ird_fs_pe:DisclosureOfHedgeAccountingTable
Disclosure of detailed information about hedges [text block] | 披露有關對沖的詳細資料 [text block] | ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
Disclosure of detailed information about intangible assets [abstract] | 披露無形資產的詳細資料 [abstract] | ird_fs_pe: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_pe: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_pe: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_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
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_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Disclosure of employee benefits [text block] | 披露僱員福利 [text block] | ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory
Disclosure of events after reporting period [text block] | 披露報告期後事件 [text block] | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory
Disclosure of finance lease and operating lease by lessee [abstract] | 承租人對融資租賃和營運租賃的披露 [abstract] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
Disclosure of finance lease and operating lease by lessee [line items] | 承租人對融資租賃和營運租賃的披露 [line items] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
Disclosure of finance lease and operating lease by lessee [table] | 承租人對融資租賃和營運租賃的披露 [table] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
Disclosure of finance lease and operating lease by lessee [text block] | 承租人對融資租賃和營運租賃的披露 [text block] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
Disclosure of finance lease and operating lease by lessor [abstract] | 出租人對融資租賃和營運租賃的披露 [abstract] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
Disclosure of finance lease and operating lease by lessor [line items] | 出租人對融資租賃和營運租賃的披露 [line items] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
Disclosure of finance lease and operating lease by lessor [table] | 出租人對融資租賃和營運租賃的披露 [table] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
Disclosure of finance lease and operating lease by lessor [text block] | 出租人對融資租賃和營運租賃的披露 [text block] | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
Disclosure of financial assets [abstract] | 披露金融資產 [abstract] | ird_fs_pe:DisclosureOfFinancialAssetsAbstract
Disclosure of financial assets [line items] | 金融資產披露 [line items] | ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Disclosure of financial assets [table] | 披露金融資產 [table] | ird_fs_pe:DisclosureOfFinancialAssetsTable
Disclosure of financial assets [text block] | 披露金融資產 [text block] | ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
Disclosure of financial instruments [text block] | 披露金融工具 [text block] | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory
Disclosure of first-time adoption [text block] | 披露首次採用 [text block] | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory
Disclosure of general information about financial statements [text block] | 財務報表的一般資料披露 [text block] | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
Disclosure of government grants [text block] | 政府補助的披露 [text block] | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory
Disclosure of hedge accounting [text block] | 對沖會計的披露 [text block] | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
Disclosure of hyperinflationary reporting [text block] | 披露惡性通貨膨脹報告 [text block] | ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Disclosure of impairment of assets [text block] | 披露資產減值 [text block] | ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory
Disclosure of income tax [text block] | 披露所得税 [text block] | ird_fs_pe:DisclosureOfIncomeTaxExplanatory
Disclosure of initial application of amendment to HKFRS for Private Entities [text block] | 香港私人公司財務報告準則修訂的初始應用披露 [text block] | ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
Disclosure of intangible assets [text block] | 披露無形資產 [text block] | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory
Disclosure of intangible assets material to entity [abstract] | 披露對實體很重要的無形資產 [abstract] | ird_fs_pe: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_pe: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_pe: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_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Disclosure of interests in joint ventures [text block] | 合營公司權益披露 [text block] | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory
Disclosure of inventories [text block] | 存貨的披露 [text block] | ird_fs_pe:DisclosureOfInventoriesExplanatory
Disclosure of investment in associates [text block] | 於聯營公司的投資披露 [text block] | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory
Disclosure of investment property at fair value through profit or loss [text block] | 經損益以公平價值衡量的投資物業的披露 [text block] | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory
Disclosure of leases [text block] | 租賃的披露 [text block] | ird_fs_pe:DisclosureOfLeasesExplanatory
Disclosure of non-adjusting events after reporting period [abstract] | 披露報告期後非調整事件 [abstract] | ird_fs_pe: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_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Disclosure of non-adjusting events after reporting period [table] | 披露報告期後非調整事件 [table] | ird_fs_pe: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_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
Disclosure of notes and other explanatory information [text block] | 披露附註和其他需解釋資料 [text block] | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
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_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Disclosure of other long-term employee benefits [abstract] | 其他長期僱員福利的披露 [abstract] | ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
Disclosure of other long-term employee benefits [line items] | 其他長期僱員福利的披露 [line items] | ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
Disclosure of other long-term employee benefits [table] | 其他長期僱員福利的披露 [table] | ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
Disclosure of other long-term employee benefits [text block] | 其他長期僱員福利的披露 [text block] | ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
Disclosure of other provisions [abstract] | 其他準備的披露 [abstract] | ird_fs_pe:DisclosureOfOtherProvisionsAbstract
Disclosure of other provisions [line items] | 其他準備披露 [line items] | ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Disclosure of other provisions [table] | 其他準備的披露 [table] | ird_fs_pe:DisclosureOfOtherProvisionsTable
Disclosure of other provisions [text block] | 其他準備的披露 [text block] | ird_fs_pe: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_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] | 披露以成本減累計折舊和減值後的物業、工業裝置及設備和投資物業 [text block] | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory
Disclosure of reclassifications or changes in presentation [abstract] | 重新分類或列報變更的披露 [abstract] | ird_fs_pe: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_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Disclosure of reclassifications or changes in presentation [table] | 重新分類或列報變更的披露 [table] | ird_fs_pe: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_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
Disclosure of recognised finance lease as assets by lessee [abstract] | 承租人將融資租賃確認為資產的披露 [abstract] | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
Disclosure of recognised finance lease as assets by lessee [line items] | 承租人將融資租賃確認為資產的披露 [line items] | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
Disclosure of recognised finance lease as assets by lessee [table] | 承租人將融資租賃確認為資產的披露 [table] | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
Disclosure of recognised finance lease as assets by lessee [text block] | 承租人將融資租賃確認為資產的披露 [text block] | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
Disclosure of recognised revenue from construction contracts [text block] | 從建造合同確認為收入的披露 [text block] | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
Disclosure of reconciliation of changes in biological assets [abstract] | 生物資產變動的對帳的披露 [abstract] | ird_fs_pe: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_pe: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_pe: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_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] | 以成本減累計折舊及減值衡量的投資物業的對帳披露 [abstract] | ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] | 披露以成本減累計折舊及減值衡量的投資物業的對帳 [line items] | ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] | 以成本減累計折舊及減值衡量的投資物業的對帳披露 [table] | ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] | 以成本減累計折舊及減值衡量的投資物業的對帳披露 [text block] | ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
Disclosure of related party [text block] | 披露關聯方 [text block] | ird_fs_pe:DisclosureOfRelatedPartyExplanatory
Disclosure of reserves within equity [abstract] | 權益內儲備的披露 [abstract] | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
Disclosure of reserves within equity [line items] | 權益內儲備的披露 [line items] | ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Disclosure of reserves within equity [table] | 權益內儲備的披露 [table] | ird_fs_pe:DisclosureOfReservesWithinEquityTable
Disclosure of reserves within equity [text block] | 權益內儲備的披露 [text block] | ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
Disclosure of revenue [text block] | 收入披露 [text block] | ird_fs_pe:DisclosureOfRevenueExplanatory
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_pe: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_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory
Disclosure of summary of significant accounting policies [text block] | 重要會計政策摘要披露 [text block] | ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Disclosure of termination benefits [abstract] | 離職福利的披露 [abstract] | ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
Disclosure of termination benefits [line items] | 離職福利的披露 [line items] | ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
Disclosure of termination benefits [table] | 離職福利的披露 [table] | ird_fs_pe:DisclosureOfTerminationBenefitsTable
Disclosure of termination benefits [text block] | 離職福利的披露 [text block] | ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
Disclosure of transactions between related parties [abstract] | 披露與關聯方之間的交易 [abstract] | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Disclosure of transactions between related parties [line items] | 披露與關聯方之間的交易 [line items] | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Disclosure of transactions between related parties [table] | 披露與關聯方之間的交易 [table] | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
Disclosure of transactions between related parties [text block] | 披露與關聯方之間的交易 [text block] | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
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_pe: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_pe: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_pe: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_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
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_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
Disclosure of voluntary change in accounting policy [text block] | 披露會計政策的自願變更 [text block] | ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
Disposal of major subsidiary [member] | 主要附屬公司出售 [member] | ird_fs_pe:DisposalOfMajorSubsidiaryMember
Disposals, biological assets | 出售生物資產 | ird_fs_pe:DisposalsBiologicalAssets
Disposals, intangible assets other than goodwill | 處置商譽以外的無形資產 | ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Disposals, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業的出售 | ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Disposals, property, plant and equipment | 出售物業、工業裝置及設備 | ird_fs_pe:DisposalsPropertyPlantAndEquipment
Distribution costs | 分銷成本 | ird_fs_pe:DistributionCosts
Dividend income | 股息收入 | ird_fs_pe:RevenueFromDividends
Dividends and other distributions from associates accounted for by cost model recognised as income | 聯營公司以成本模式入帳的股息和其他分配確認為收入 | ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
Dividends declared and paid or payable | 已宣派和已付或應付股息 | ird_fs_pe:DividendsDeclaredAndPaidOrPayable
Dividends paid, classified as financing activities | 已付股息，歸類為融資活動 | ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Dividends paid, classified as operating activities | 已付股息，歸類為營業活動 | ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Dividends received, classified as investing activities | 已收股息，歸類為投資活動 | ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Dividends received, classified as operating activities | 已收股息，歸類為營業活動 | ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Dividends recognised as distributions to owners | 確認為分配給所有者的股息 | ird_fs_pe:DividendsPaid
Domicile of entity | 實體的常駐地 | ird_fs_pe:DomicileOfEntity
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_pe: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_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
Effect of transition to HKFRS for Private Entities [member] | 過渡至香港私人公司財務報告準則的影響 [member] | ird_fs_pe:EffectOfTransitionToHKFRSsMember
Effective date of revaluation, property, plant and equipment | 物業、工業裝置及設備的重估生效日期 | ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Employee benefits expense | 僱員福利費用 | ird_fs_pe:EmployeeBenefitsExpense
Entering into significant commitments or contingent liabilities [member] | 訂立重大承諾或是或有負債 [member] | ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Entities over which entity has control, joint control or significant influence [member] | 報告實體對其存在控制、共同控制或重大影響的實體 [member] | ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
Entities with control, joint control or significant influence over entity [member] | 對報告實體存在控制、共同控制或重大影響的實體 [member] | ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
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_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Entity's total for business combinations [member] | 實體的總業務合併 [member] | ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Entity's total for related parties [member] | 實體的總關聯方 [member] | ird_fs_pe:EntitysTotalForRelatedPartiesMember
Equity | 權益 | ird_fs_pe:Equity
Equity [abstract] | 權益 [abstract] | ird_fs_pe:EquityAbstract
Equity [member] | 權益 [member] | ird_fs_pe:EquityMember
Equity and liabilities | 權益和負債 | ird_fs_pe:EquityAndLiabilities
Equity and liabilities [abstract] | 權益和負債 [abstract] | ird_fs_pe:EquityAndLiabilitiesAbstract
Equity attributable to owners of parent | 歸屬於母公司股權持有人的權益 | ird_fs_pe: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_pe:EquityAttributableToOwnersOfParentMember
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_pe: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_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Estimated financial effect of contingent assets | 或有資產的預計財務影響 | ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
Estimated financial effect of contingent liabilities | 或有負債的預計財務影響 | ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Expected reimbursement, other provisions | 預計報銷，其他準備 | ird_fs_pe:ExpectedReimbursementOtherProvisions
Expense from share-based payment transactions | 以股份為基礎的支付交易產生的費用 | ird_fs_pe:SharebasedPaymentTransactions
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_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Explanation of adjustments that would be necessary to achieve fair presentation | 達成公平呈現所需的調整解釋 | ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Explanation of body of authorisation | 授權機構的説明 | ird_fs_pe:ExplanationOfBodyOfAuthorisation
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_pe: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_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements | 購買、建造或發展經損益以公平價值衡量的投資物業或修理、維護或改進的合同承諾的解釋 | ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
Explanation of departure from HKFRS for Private Entities | 偏離香港私人公司財務報告準則的解釋 | ird_fs_pe:ExplanationOfDepartureFromHKFRS
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_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
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_pe: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_pe: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_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
Explanation of estimated financial effect of contingent assets | 或有資產的預計財務影響的解釋 | ird_fs_pe: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_pe:ExplanationOfFinancialEffectOfContingentLiabilities
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_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
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_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency | 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_pe: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_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Explanation of fact that shares have no par value | 解釋股份沒有票面價值的事實 | ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
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_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
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_pe: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_pe: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_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
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_pe: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_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
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_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
Explanation of measurement bases used in preparing financial statements [text block] | 説明在編製財務報表時所使用的衡量基礎 [text block] | ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments | 説明收到的商品或服務或以權益結算的股份支付之上授予的權益工具的公平價值的衡量 | ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group | 説明以股份為基礎的支付費用的衡量，以集團確認的費用能合理分攤為基準 | ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
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_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
Explanation of nature of requirement in HKFRS for Private Entities and conclusion why requirement is in conflict with objective of financial statements | 香港私人公司財務報告準則要求的性質的解釋和該要求與財務報表目標存在衝突原因的結論 | ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
Explanation of possibility of reimbursement, contingent liabilities | 或有負債報銷的可能性的解釋 | ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
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_pe: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_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
Explanation of reasons why combined financial statements are prepared | 解釋編制合併財務報表的原因 | ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
Explanation of relationships between parent and subsidiaries | 解釋與母公司及附屬公司間的關係 | ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業的可變現性或處置經損益以公平價值衡量的投資物業的收入及得益匯款的限制的解釋 | ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
Explanation of revaluation methods and significant assumptions, property, plant and equipment | 物業、工業裝置及設備使用的重估方法和重大假設的説明 | ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate | 説明税項開支（收入）與按適用税率計算的會計利潤之間的重大差異 | ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
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_pe: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_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
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_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Explanation of unguaranteed residual values accruing to benefit of lessor | 説明累計至出租人利益的無擔保殘值 | ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
Explanation of uses of any simplifications in measuring defined benefit obligation | 説明衡量界定利益責任時使用的任何簡化 | ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | 在財務報表被授權發行前，有關違反條款或違約是否已得到紓解或應付貸款的條款是否已經重新協商的説明 | ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
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_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost | 對於以成本衡量的生物資產在沒有投入過多成本或投入下，其公平價值不能可靠地衡量的原因解釋 | ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
Expropriation of major assets by government [member] | 政府徵用的主要資產 [member] | ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
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_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
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_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Finance costs | 財務費用 | ird_fs_pe:FinanceCosts
Finance income | 財務收入 | ird_fs_pe:FinanceIncome
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_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
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_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Financial assets recognised as of acquisition date | 在收購日確認金融資產 | ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Financial assets that are debt instruments, at amortised cost | 分類為以攤銷成本衡量債務工具的金融資產 | ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
Financial assets that are equity instruments, at cost | 分類為以成本衡量權益工具的金融資產 | ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
Financial assets whose fair value is no longer available or is not available without undue cost or effort | 公平價值不再可確定或其確定需要耗費過多成本或投入的金融資產 | ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Financial assets, class [member] | 金融資產，級別 [member] | ird_fs_pe:FinancialAssetsMember
Financial effect of transition from previous GAAP to HKFRS for Private Entities [axis] | 從先前的通用會計準則過渡至香港私人公司財務報告準則的財務影響 [axis] | ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
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_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Financial liabilities at amortised cost | 以攤銷成本衡量的金融負債 | ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
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_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Financial liabilities recognised as of acquisition date | 在收購日確認金融負債 | ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort | 公平價值不再可確定或其確定需要耗費過多成本或投入的金融負債 | ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Fixtures and fittings | 固定裝置及配件 | ird_fs_pe:FixturesAndFittings
Fixtures and fittings [member] | 固定裝置及配件 [member] | ird_fs_pe:FixturesAndFittingsMember
Foreign exchange gain (loss) | 外匯收益（虧損） | ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] | 確定承諾或極可能發生的預期交易的外匯或利率風險 [member] | ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Foreign exchange risks in net investment in foreign operations [member] | 外地經營淨投資的外匯風險 [member] | ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination | 當收購方對可識別資產、負債和可能負債的淨公平價值的權益超過業務合併成本時，認可的收益 | ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Gains (losses) on cash flow hedges, before tax | 現金流量對沖的收益（虧損），税前 | ird_fs_pe: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_pe:GainsLossesOnCashFlowHedgesNetOfTax
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_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業的公平價值調整的收益（虧損） | ird_fs_pe: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_pe: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_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Gains (losses) on financial instruments [abstract] | 金融工具產生的收益（虧損） [abstract] | ird_fs_pe: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_pe: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_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
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_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
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_pe:GainsLossesOnHedgingInstrument
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_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Gains (losses) on net monetary position | 淨貨幣倉盤的收益（虧損） | ird_fs_pe:GainsLossesOnNetMonetaryPosition
Goodwill | 商譽 | ird_fs_pe:Goodwill
Goodwill [member] | 商譽 [member] | ird_fs_pe:GoodwillMember
Government grants | 政府補助 | ird_fs_pe:GovernmentGrants
Gross amount due from customers for contract work as asset | 合同工程應收客戶總金額確認為資產 | ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
Gross amount due to customers for contract work as liability | 合同工程應付客戶總金額確認為負債 | ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Gross carrying amount [member] | 總帳面金額 [member] | ird_fs_pe:GrossCarryingAmountMember
Gross investment in finance lease | 融資租賃投資總額 | ird_fs_pe:GrossInvestmentInFinanceLease
Gross profit | 毛利 | ird_fs_pe:GrossProfit
HKFRS for Private Entities [member] | 香港私人公司財務報告準則 [member] | ird_fs_pe:HKFRSsMember
Identifiable assets acquired (liabilities assumed) | 取得的可識別資產（承擔負債） | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Identifiable intangible assets recognised as of acquisition date | 在收購日確認可識別無形資產 | ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Identification of amounts that have not been restated as result of applying amendments to HKFRS for Private Entities | 因應用香港私人公司財務報告準則修訂而未重述金額的識別 | ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
Identification of amounts that have not been restated at date of transition to HKFRS for Private Entities | 在過渡至香港私人公司財務報告準則的日期未重述的金額的識別 | ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
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_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Impairment loss on financial assets | 金融資產減值虧損 | ird_fs_pe:ImpairmentLossOnFinancialAssets
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_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Impairment loss recognised in profit or loss | 計入損益的減值虧損 | ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Impairment loss recognised in profit or loss, goodwill | 計入損益的減值虧損，商譽 | ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
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_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業計入損益的減值虧損 | ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
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_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Income from government grants | 政府補助收入 | ird_fs_pe:RevenueFromGovernmentGrants
Income tax relating to cash flow hedges of other comprehensive income | 與其他綜合收益的現金流量對冲有關的所得税 | ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Income tax relating to changes in revaluation surplus of other comprehensive income | 與其他綜合收益重估盈餘變動有關的所得税 | ird_fs_pe: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_pe: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_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
Income tax relating to defined benefit plans of other comprehensive income | 與其他綜合收益的界定利益計劃相關的所得税 | ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Income tax relating to exchange differences on translation of other comprehensive income | 與其他綜合收益內匯兑差異有關的所得税 | ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
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_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Income taxes paid (refund) | 已付（退回）所得税 | ird_fs_pe:IncomeTaxesPaidRefund
Income taxes paid (refund) [abstract] | 已付（退回）所得税 [abstract] | ird_fs_pe: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_pe: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_pe: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_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
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_pe: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_pe: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_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
Increase (decrease) due to changes in accounting policy required by HKFRS for Private Entities [member] | 因香港私人公司財務報告準則要求的會計政策變更而引起的增加（減少） [member] | ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
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_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
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_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Increase (decrease) in accounting estimate | 會計估計的增加（減少） | ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Increase (decrease) in biological assets | 生物資產的增加（減少） | ird_fs_pe:ChangesInBiologicalAssets
Increase (decrease) in cash and cash equivalents | 現金及現金等價物增加（減少） | ird_fs_pe: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_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Increase (decrease) in defined benefit obligation, at present value | 以現值衡量的界定利益責任的增加（減少） | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Increase (decrease) in equity | 權益增加（減少） | ird_fs_pe:ChangesInEquity
Increase (decrease) in goodwill | 商譽的增加（減少） | ird_fs_pe:ChangesInGoodwill
Increase (decrease) in intangible assets other than goodwill | 商譽以外的無形資產的增加（減少） | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Increase (decrease) in investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業增加（減少） | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) in investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業的增加（減少） | ird_fs_pe:ChangesInInvestmentProperty
Increase (decrease) in number of shares outstanding | 流通股數量的增加（減少） | ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Increase (decrease) in other provisions | 其他準備的增加（減少） | ird_fs_pe:ChangesInOtherProvisions
Increase (decrease) in plan assets, at fair value | 以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:ChangesInPlanAssetsAtFairValue
Increase (decrease) in property, plant and equipment | 物業、工業裝置及設備的增加（減少） | ird_fs_pe:ChangesInPropertyPlantAndEquipment
Increase (decrease) in reimbursement rights, at fair value | 以公平價值衡量的報銷權的增加（減少） | ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Increase (decrease) through actuarial gains (losses), plan assets, at fair value | 因精算收益（虧損）導致的以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value | 因精算收益（虧損）導致的以公平價值衡量的報銷權的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Increase (decrease) through business combinations, plan assets, at fair value | 因業務合併導致的以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Increase (decrease) through business combinations, reimbursement rights, at fair value | 因業務合併導致的以公平價值衡量的報銷權的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Increase (decrease) through changes in accounting policies, retained earnings | 因會計政策變動而產生的保留盈餘增加（減少） | ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
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_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Increase (decrease) through contributions by employer, plan assets, at fair value | 因僱主供款導致的以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Increase (decrease) through contributions by employer, reimbursement rights, at fair value | 因僱主供款導致的以公平價值衡量的報銷權的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Increase (decrease) through contributions by plan participants, plan assets, at fair value | 因計劃參與者供款導致的以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value | 因計劃參與者供款導致的以公平價值衡量的報銷權的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Increase (decrease) through corrections of errors, retained earnings | 因更正錯誤而產生的保留盈餘增加（減少） | ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
Increase (decrease) through current service cost, defined benefit obligation, at present value | 因當前服務成本導致的以現值衡量的界定利益責任的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Increase (decrease) through interest cost, defined benefit obligation, at present value | 因利息支出導致的以現值衡量的界定利益責任的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
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_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Increase (decrease) through net exchange differences, defined benefit obligation, at present value | 因淨匯兑差異導致的以現值衡量的界定利益責任的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Increase (decrease) through net exchange differences, goodwill | 通過淨匯兑差額而增加（減少），商譽 | ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
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_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment | 因淨匯兑差額產生的以成本減累計折舊及減值衡量的投資物業增加（減少） | ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss | 通過淨匯兑差額而增加（減少）的經損益以公平價值衡量的投資物業 | ird_fs_pe: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_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Increase (decrease) through net exchange differences, plan assets, at fair value | 因淨匯兑差異導致的以公平價值衡量的計劃資產的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
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_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Increase (decrease) through net exchange differences, reimbursement rights, at fair value | 報銷權因淨匯率變動而增加（減少）的公平價值 | ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
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_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Increase (decrease) through other changes, equity | 通過其他變動，權益增加（減少） | ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Increase (decrease) through other changes, goodwill | 通過其他變動而增加（減少），商譽 | ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
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_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment | 因其他變動產生的以成本減累計折舊及減值衡量的投資物業增加（減少） | ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) through other changes, investment property at fair value through profit or loss | 通過其他變動而增加（減少）的經損益以公平價值衡量的投資物業 | ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
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_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Increase (decrease) through past service cost, defined benefit obligation, at present value | 因過往服務成本導致的以現值衡量的界定利益責任的增加（減少） | ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
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_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
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_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Increase (decrease) through treasury share transactions, equity | 通過庫存股交易，權益增加（減少） | ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Increase through other contributions by owners, equity | 通過所有者權益的其他貢獻增加 | ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
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_pe: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_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
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_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
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_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
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_pe: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_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
Intangible assets and goodwill | 無形資產和商譽 | ird_fs_pe:IntangibleAssetsAndGoodwill
Intangible assets and goodwill [abstract] | 無形資產和商譽 [abstract] | ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
Intangible assets material to entity | 對實體很重要的無形資產 | ird_fs_pe:IntangibleAssetsMaterialToEntity
Intangible assets material to entity [axis] | 對實體很重要的無形資產 [axis] | ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
Intangible assets material to entity [member] | 對實體很重要的無形資產 [member] | ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Intangible assets other than goodwill | 商譽以外的無形資產 | ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Intangible assets other than goodwill [abstract] | 商譽以外的無形資產 [abstract] | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
Intangible assets other than goodwill [member] | 商譽以外的無形資產 [member] | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Intangible assets pledged as security for liabilities | 用於抵押負債的無形資產 | ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
Intangible assets under development | 正在開發的無形資產 | ird_fs_pe:IntangibleAssetsUnderDevelopment
Intangible assets under development [member] | 正在開發的無形資產 [member] | ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Intangible assets whose title is restricted | 擁有權被限制的無形資產 | ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
Intangible exploration and evaluation assets | 無形勘探及評估資產 | ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Intangible exploration and evaluation assets [member] | 無形勘探及評估資產 [member] | ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
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_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Interest income | 利息收入 | ird_fs_pe:RevenueFromInterest
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_pe: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_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
Interest paid, classified as financing activities | 已付利息，歸類為融資活動 | ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Interest paid, classified as investing activities | 已付利息，歸類為投資活動 | ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Interest paid, classified as operating activities | 已付利息，歸類為營業活動 | ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Interest rate risks of debt instruments measured at amortised cost [member] | 以攤銷成本衡量的債務工具的利率風險 [member] | ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Interest received, classified as investing activities | 已收利息，歸類為投資活動 | ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Interest received, classified as operating activities | 已收利息，歸類為營業活動 | ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Inventories | 存貨 | ird_fs_pe:InventoriesTotal
Inventories [member] | 存貨 [member] | ird_fs_pe:InventoriesMember
Inventories pledged as security for liabilities | 用於抵押負債的存貨 | ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Inventory recognised as of acquisition date | 在收購日確認存貨 | ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Inventory write-down | 存貨減記 | ird_fs_pe:InventoryWritedown2011
Investment property [member] | 投資物業 [member] | ird_fs_pe:InvestmentPropertyMember
Investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業 | ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業 | ird_fs_pe:InvestmentProperty
Investments in associates | 於聯營公司的投資 | ird_fs_pe:InvestmentsInAssociates
Investments in associates [member] | 於聯營公司的投資 [member] | ird_fs_pe:InvestmentsInAssociatesMember
Investments in associates accounted for under cost model because undue cost or effort exemption is applied | 由於採用豁免投入過多成本或投入，對於聯營公司的投資是以成本模式入帳 | ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Investments in joint ventures | 於合營公司的投資 | ird_fs_pe:InvestmentsInJointVentures
Investments in joint ventures [member] | 於合營公司的投資 [member] | ird_fs_pe:InvestmentsInJointVenturesMember
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied | 由於採用豁免投入過多成本或投入，對共同控制實體的投資是以成本模式入帳 | ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Investments in subsidiaries not consolidated at reporting date | 於報告期未綜合的附屬公司投資 | ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
Issue of equity | 發行權益 | ird_fs_pe:IssueOfEquity
Issued capital | 已發行股本 | ird_fs_pe:IssuedCapital
Issued capital [member] | 已發行股本 [member] | ird_fs_pe:IssuedCapitalMember
Issues or repurchases of entity's debt or equity instruments [member] | 實體債務或權益工具發行或回購 [member] | ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Key management personnel compensation | 關鍵管理人員薪酬 | ird_fs_pe:KeyManagementPersonnelCompensation
Key management personnel of entity or parent [member] | 實體或母公司的關鍵管理人員 [member] | ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Land | 土地 | ird_fs_pe:Land
Land [member] | 土地 [member] | ird_fs_pe:LandMember
Land and buildings | 土地和建築物 | ird_fs_pe:LandAndBuildings
Land and buildings [abstract] | 土地及建築物 [abstract] | ird_fs_pe:LandAndBuildingsAbstract
Land and buildings [member] | 土地及建築物 [member] | ird_fs_pe:LandAndBuildingsMember
Later than five years [member] | 超過五年 [member] | ird_fs_pe:LaterThanFiveYearsMember
Later than one year and not later than five years [member] | 一年以上，五年以內 [member] | ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Lease and sublease payments recognised as expense | 租賃和轉租付款確認為費用 | ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
Leases as lessee, related party transactions | 租賃作為承租人，關聯方交易 | ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Leases as lessor, related party transactions | 租賃作為出租人，關聯方交易 | ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Legal form of entity | 實體的法定形式 | ird_fs_pe:LegalFormOfEntity
Legal proceedings contingent liability [member] | 法律訴訟或有負債 [member] | ird_fs_pe:LegalProceedingsContingentLiabilityMember
Legal proceedings provision | 法律訴訟準備 | ird_fs_pe:LegalProceedingsProvision
Legal proceedings provision [abstract] | 法律訴訟準備 [abstract] | ird_fs_pe:LegalProceedingsProvisionAbstract
Legal proceedings provision [member] | 法律程序準備 [member] | ird_fs_pe:LegalProceedingsProvisionMember
Level of price index | 價格指數水平 | ird_fs_pe:LevelOfPriceIndex
Level of rounding used in financial statements | 財務報表中數值簡化的程度 | ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Liabilities | 負債 | ird_fs_pe:Liabilities
Liabilities [abstract] | 負債 [abstract] | ird_fs_pe:LiabilitiesAbstract
Liabilities for which entity has binding sale agreement | 實體簽訂了具約束力的銷售協議的負債 | ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Liabilities from share-based payment transactions | 以股份為基礎的支付交易產生的負債 | ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
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_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Licences and franchises | 許可證和特許經營權 | ird_fs_pe:LicencesAndFranchises
Licences and franchises [member] | 許可證和特許權 [member] | ird_fs_pe:LicencesAndFranchisesMember
Loan commitments, at cost | 以成本衡量的貸款承諾 | ird_fs_pe:LoanCommitmentsAtCost
Loans payable in breach of terms or default | 違反條款或違約的應付貸款 | ird_fs_pe:LoansPayableInDefault
Machinery | 機器 | ird_fs_pe:Machinery
Machinery [member] | 機器 [member] | ird_fs_pe:MachineryMember
Major business combination [member] | 主要業務合併 [member] | ird_fs_pe:MajorBusinessCombinationMember
Major components of tax expense (income) [abstract] | 税項開支（收入）的主要組成部分 [abstract] | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
Major purchases of assets [member] | 購買主要資產 [member] | ird_fs_pe:MajorPurchasesOfAssetsMember
Management conclusion on fair presentation as consequence of departure | 管理層對於偏離香港私人公司財務報告準則的要求得出公平呈現財務報表的結論 | ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
Mastheads and publishing titles | 刊頭廣告和出版標題 | ird_fs_pe:MastheadsAndPublishingTitles
Mastheads and publishing titles [member] | 標頭廣告和發佈的標題 [member] | ird_fs_pe:MastheadsAndPublishingTitlesMember
Maturity [axis] | 到期 [axis] | ird_fs_pe:MaturityAxis
Measurement [axis] | 衡量 [axis] | ird_fs_pe:MeasurementAxis
Measurement bases, investment property at cost less accumulated depreciation and impairment | 投資物業以成本減累計折舊及減值為衡量基礎 | ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Measurement bases, property, plant and equipment | 物業、工業裝置及設備的衡量基礎 | ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Method used to account for investments in associates | 對聯營公司的投資的入帳方法 | ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
Method used to account for investments in jointly controlled entities | 共同控制實體投資的入帳方法 | ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
Method used to account for investments in subsidiaries | 對附屬公司的投資的入帳方法 | ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
Methods used to determine construction contract revenue recognised | 用於確定建造合同確認收入的方法 | ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
Methods used to determine stage of completion of construction in progress | 確定在建工程完成階段的方法 | ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
Minimum finance lease payments payable | 應付最低融資租賃付款額 | ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Minimum finance lease payments receivable, at present value | 以現值衡量的應收最低融資租賃付款額 | ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Minimum lease payments payable under non-cancellable operating lease | 不可撤銷營運租賃下的應付最低租賃付款額 | ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Minimum lease payments receivable under non-cancellable operating lease | 不可撤銷營運租賃下的應收最低租賃付款額 | ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Miscellaneous other provisions | 其他雜項準備 | ird_fs_pe:MiscellaneousOtherProvisions
Miscellaneous other provisions [abstract] | 其他雜項準備 [abstract] | ird_fs_pe:MiscellaneousOtherProvisionsAbstract
Miscellaneous other provisions [member] | 其他雜項的準備 [member] | ird_fs_pe:MiscellaneousOtherProvisionsMember
Motor vehicles | 汽車 | ird_fs_pe:MotorVehicles
Motor vehicles [member] | 汽車 [member] | ird_fs_pe:MotorVehiclesMember
Multi-employer defined benefit plans [member] | 多僱主界定利益計劃 [member] | ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Name of acquiree | 被收購方的名稱 | ird_fs_pe:NameOfAcquiree
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_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
Name of parent entity | 實體母公司的名稱 | ird_fs_pe:NameOfParentEntity
Name of reporting entity or other means of identification | 報告實體名稱或其他識別 | ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
Name of ultimate parent of group | 集團最終母公司的名稱 | ird_fs_pe:NameOfUltimateParentOfGroup
Non-adjusting events after reporting period [axis] | 報告期後非調整事件 [axis] | ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
Non-adjusting events after reporting period [member] | 報告期後非調整事件 [member] | ird_fs_pe:NonadjustingEventsMember
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 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_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-controlling interests | 非控制性權益 | ird_fs_pe:NoncontrollingInterests
Non-controlling interests [member] | 非控制性權益 [member] | ird_fs_pe:NoncontrollingInterestsMember
Non-current assets | 非流動資產 | ird_fs_pe:NoncurrentAssets
Non-current assets [abstract] | 非流動資產 [abstract] | ird_fs_pe:NoncurrentAssetsAbstract
Non-current biological assets, at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的非流動生物資產 | ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Non-current biological assets, at fair value | 以公平價值衡量的非流動生物資產 | ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
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_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Non-current financial assets that are debt instruments, at amortised cost | 分類為以攤銷成本衡量債務工具的非流動金融資產 | ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Non-current financial assets that are equity instruments, at cost | 分類為以成本衡量權益工具的非流動金融資產 | ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Non-current financial liabilities at amortised cost | 以攤銷成本衡量的非流動金融負債 | ird_fs_pe: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_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Non-current inventories | 非流動存貨 | ird_fs_pe:NoncurrentInventories
Non-current legal proceedings provision | 非流動法律訴訟準備 | ird_fs_pe:LongtermLegalProceedingsProvision
Non-current liabilities | 非流動負債 | ird_fs_pe:NoncurrentLiabilities
Non-current liabilities [abstract] | 非流動負債 [abstract] | ird_fs_pe:NoncurrentLiabilitiesAbstract
Non-current loan commitments, at cost | 以成本衡量的非流動貸款承諾 | ird_fs_pe:NoncurrentLoanCommitmentsAtCost
Non-current miscellaneous other provisions | 非流動其他雜項準備 | ird_fs_pe:LongtermMiscellaneousOtherProvisions
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | 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_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-current onerous contracts provision | 非流動虧損性合約準備 | ird_fs_pe:LongtermOnerousContractsProvision
Non-current payables to related parties | 關聯方非流動應付款 | ird_fs_pe:NoncurrentPayablesToRelatedParties
Non-current portion of non-current borrowings | 多於一年內償還的非流動借款 | ird_fs_pe:LongtermBorrowings
Non-current provisions | 非流動準備 | ird_fs_pe:NoncurrentProvisions
Non-current provisions [abstract] | 非流動準備 [abstract] | ird_fs_pe:NoncurrentProvisionsAbstract
Non-current provisions for employee benefits | 僱員福利非流動準備 | ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Non-current receivables arising from accrued income not yet billed | 非流動未開票應計收益的應收款 | ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Non-current receivables due from other parties | 非流動其他方應收款 | ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Non-current receivables due from related parties | 非流動關聯方應收款 | ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Non-current refunds provision | 非流動退款準備 | ird_fs_pe:NoncurrentRefundsProvision
Non-current restructuring provision | 非流動重組準備 | ird_fs_pe:LongtermRestructuringProvision
Non-current trade payables | 非流動貿易應付款 | ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Non-current warranty provision | 非流動保修準備 | ird_fs_pe:LongtermWarrantyProvision
Not later than one year [member] | 不超過一年 [member] | ird_fs_pe:NotLaterThanOneYearMember
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_pe: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_pe: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_pe: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_pe: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_pe: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_pe:NumberOfOutstandingShareOptions
Number of shares authorised | 法定股份數目 | ird_fs_pe: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_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Number of shares issued and fully paid | 已發行及繳足股份數目 | ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Number of shares issued but not fully paid | 已發行但末繳足股份數目 | ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Number of shares outstanding | 流通股數量 | ird_fs_pe:NumberOfSharesOutstanding
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_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Office equipment | 辦公設備 | ird_fs_pe:OfficeEquipment
Office equipment [member] | 辦公設備 [member] | ird_fs_pe:OfficeEquipmentMember
Onerous contracts contingent liability [member] | 虧損性合約或有負債 [member] | ird_fs_pe:OnerousContractsContingentLiabilityMember
Onerous contracts provision | 虧損性合約準備 | ird_fs_pe:OnerousContractsProvision
Onerous contracts provision [abstract] | 虧損性合約準備 [abstract] | ird_fs_pe:OnerousContractsProvisionAbstract
Onerous contracts provision [member] | 虧損性合約準備 [member] | ird_fs_pe:OnerousContractsProvisionMember
Other adjustments for non-cash items | 對於非現金項目的其他調整 | ird_fs_pe: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_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Other adjustments to reconcile profit (loss) | 調節利潤（虧損）的其他調整 | ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Other assets [member] | 其他資產 [member] | ird_fs_pe: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_pe: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_pe: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_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Other banking arrangements, classified as cash equivalents | 其他銀行安排，列為現金等價物 | ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Other cash and cash equivalents | 其他現金及現金等價物 | ird_fs_pe:OtherCashAndCashEquivalents
Other cash payments from operating activities | 營業活動有關的其他現金支付 | ird_fs_pe: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_pe: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_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Other cash receipts from operating activities | 營業活動有關的其他現金收款 | ird_fs_pe: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_pe: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_pe: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_pe:OtherComponentsOfDeferredTaxExpenseIncome
Other comprehensive income | 其他綜合收益 | ird_fs_pe:OtherComprehensiveIncome
Other comprehensive income [abstract] | 其他綜合收益 [abstract] | ird_fs_pe:OtherComprehensiveIncomeAbstract
Other comprehensive income, before tax | 其他綜合收益，税前 | ird_fs_pe:OtherComprehensiveIncomeBeforeTax
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans | 其他綜合收益，税前，界定利益計劃中的精算利益（虧損） | ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Other comprehensive income, before tax, cash flow hedges | 其他綜合收益，税前，現金流量對沖 | ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Other comprehensive income, before tax, exchange differences on translation | 其他綜合收益，税前，匯兑差異 | ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Other comprehensive income, before tax, gains (losses) on revaluation | 其他綜合收益，税前，重估收益（虧損） | ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans | 其他綜合收益，除税後，界定利益計劃的精算利益（虧損） | ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
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_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Other comprehensive income, net of tax, exchange differences on translation | 其他綜合收益，除税後，匯兑差異 | ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Other comprehensive income, net of tax, gains (losses) on revaluation | 其他綜合收益，除税後，重估利益（虧損） | ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Other contingent liabilities [member] | 其他或有負債 [member] | ird_fs_pe:OtherContingentLiabilitiesMember
Other current financial assets | 其他流動金融資產 | ird_fs_pe:OtherCurrentFinancialAssets
Other current financial liabilities | 其他流動金融負債 | ird_fs_pe:OtherCurrentFinancialLiabilities
Other current non-financial assets | 其他流動非金融資產 | ird_fs_pe:OtherCurrentNonfinancialAssets
Other current non-financial liabilities | 其他流動非金融負債 | ird_fs_pe:OtherCurrentNonfinancialLiabilities
Other current provisions | 其他流動準備 | ird_fs_pe:OtherShorttermProvisions
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_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Other disposals of assets [member] | 其他資產出售 [member] | ird_fs_pe:OtherDisposalsOfAssetsMember
Other employee expense | 其他僱員費用 | ird_fs_pe:OtherEmployeeExpense
Other equity interest | 其他權益 | ird_fs_pe:OtherEquityInterest
Other equity interest [member] | 其他權益 [member] | ird_fs_pe:OtherEquityInterestMember
Other expense, by function | 其他費用，按功能 | ird_fs_pe:OtherExpenseByFunction
Other expenses, by nature | 其他費用，按性質 | ird_fs_pe:OtherExpenseByNature
Other financial assets | 其他金融資產 | ird_fs_pe:OtherFinancialAssets
Other financial liabilities | 其他金融負債 | ird_fs_pe:OtherFinancialLiabilities
Other gains (losses) | 其他收益（虧損） | ird_fs_pe:OtherGainsLosses
Other income | 其他收益 | ird_fs_pe:OtherIncome
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_pe: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_pe: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_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Other intangible assets | 其他無形資產 | ird_fs_pe:OtherIntangibleAssets
Other intangible assets [member] | 其他無形資產 [member] | ird_fs_pe:OtherIntangibleAssetsMember
Other long-term employee benefit obligation | 其他長期僱員福利責任 | ird_fs_pe:OtherLongtermBenefitObligation
Other long-term employee benefits | 其他長期僱員福利 | ird_fs_pe:OtherLongtermBenefits
Other long-term employee benefits [member] | 其他長期僱員福利 [member] | ird_fs_pe:OtherLongtermBenefitsMember
Other material actuarial assumptions | 精算假設其他項目 | ird_fs_pe:OtherMaterialActuarialAssumptions
Other non-current financial assets | 其他非流動金融資產 | ird_fs_pe:OtherNoncurrentFinancialAssets
Other non-current financial liabilities | 其他非流動金融負債 | ird_fs_pe:OtherNoncurrentFinancialLiabilities
Other non-current non-financial assets | 其他非流動非金融資產 | ird_fs_pe:OtherNoncurrentNonfinancialAssets
Other non-current non-financial liabilities | 其他非流動非金融負債 | ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Other non-current provisions | 其他非流動準備 | ird_fs_pe:OtherLongtermProvisions
Other non-financial assets | 其他非金融資產 | ird_fs_pe:OtherNonfinancialAssets
Other non-financial liabilities | 其他非金融負債 | ird_fs_pe:OtherNonfinancialLiabilities
Other property, plant and equipment | 其他物業、工業裝置及設備 | ird_fs_pe:OtherPropertyPlantAndEquipment
Other property, plant and equipment [member] | 其他物業、工業裝置及設備 [member] | ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Other provisions | 其他準備 | ird_fs_pe:OtherProvisions
Other provisions [abstract] | 其他準備 [abstract] | ird_fs_pe:OtherProvisionsAbstract
Other provisions [member] | 其他準備 [member] | ird_fs_pe:OtherProvisionsMember
Other related parties [member] | 其他關聯方 [member] | ird_fs_pe:OtherRelatedPartiesMember
Other reserves | 其他儲備 | ird_fs_pe:OtherReserves
Other reserves [abstract] | 其他儲備 [abstract] | ird_fs_pe:OtherReservesAbstract
Other reserves [member] | 其他儲備 [member] | ird_fs_pe:OtherReservesMember
Other revenue | 其他收入 | ird_fs_pe:OtherRevenue
Other short-term employee benefits | 其他短期僱員福利 | ird_fs_pe:OtherShorttermEmployeeBenefits
Other work performed by entity and capitalised | 由實體完成的其他工作並資本化 | ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Outstanding balances for related party transactions [abstract] | 關聯方交易未清償的餘額 [abstract] | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
Par value per share | 每股面值 | ird_fs_pe:ParValuePerShare
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_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Payables to related parties | 關聯方應付款 | ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Payments for premiums and claims, annuities and other policy benefits | 支付保費和索賠、年金和其他保單利益收款的款項 | ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
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_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Payments of finance lease liabilities, classified as financing activities | 融資租賃負債的付款，歸類為融資活動 | ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Payments of other equity instruments | 其他權益工具的付款 | ird_fs_pe:PaymentsOfOtherEquityInstruments
Payments to acquire or redeem entity's shares | 收購或贖回實體股份的付款 | ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Payments to and on behalf of employees | 支付給僱員和代僱員支付的款項 | ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Payments to suppliers for goods and services | 向供應商支付商品和服務的款項 | ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Percentage of voting equity interests acquired | 投票權益收購比例 | ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Period covered by financial statements | 財務報表涵蓋的期間 | ird_fs_pe:PeriodCoveredByFinancialStatements
Plan assets, at fair value | 公平價值的計劃資產 | ird_fs_pe:PlanAssetsAtFairValue
Post-employment benefit expense, defined benefit plans | 界定利益計劃的離職後福利費用 | ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Post-employment benefit expense, defined contribution plans | 界定供款計劃的離職後福利費用 | ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Previous GAAP [member] | 先前的通用會計準則 [member] | ird_fs_pe:PreviousGAAPMember
Previously stated [member] | 先前列報 [member] | ird_fs_pe:PreviouslyStatedMember
Price index movements | 價格指數走勢 | ird_fs_pe:PriceIndexMovements
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] | 商品或確定承諾或購買或銷售商品極可能發生的預期交易的價格風險 [member] | ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Principal place of business | 主要業務地點 | ird_fs_pe:PrincipalPlaceOfBusiness
Proceeds from borrowings, classified as financing activities | 借款所得款項，歸類為融資活動 | ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Proceeds from issuing other equity instruments | 發行其他權益工具的收益 | ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Proceeds from issuing shares | 發行股份所得 | ird_fs_pe:ProceedsFromIssuingShares
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_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
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_pe: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_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Profit (loss) | 利潤（虧損） | ird_fs_pe:ProfitLoss
Profit (loss) [abstract] | 利潤（虧損） [abstract] | ird_fs_pe:ProfitLossAbstract
Profit (loss) before tax | 税前利潤（虧損） | ird_fs_pe:ProfitLossBeforeTax
Profit (loss) from continuing operations | 來自持續營運的業務的利潤（虧損） | ird_fs_pe:ProfitLossFromContinuingOperations
Profit (loss) from discontinued operations | 來自已終止業務的利潤（虧損） | ird_fs_pe:ProfitLossFromDiscontinuedOperations
Profit (loss), attributable to [abstract] | 利潤（虧損），歸屬於 [abstract] | ird_fs_pe:ProfitLossAttributableToAbstract
Profit (loss), attributable to non-controlling interests | 利潤（虧損），歸屬於非控制性權益 | ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Profit (loss), attributable to owners of parent | 利潤（虧損），歸屬於母公司股權持有人 | ird_fs_pe:ProfitLossAttributableToOwnersOfParent
Profit or loss [abstract] | 損益 [abstract] | ird_fs_pe:IncomeStatementAbstract
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_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Property, plant and equipment | 物業、工業裝置及設備 | ird_fs_pe:PropertyPlantAndEquipment
Property, plant and equipment [abstract] | 物業、工業裝置及設備 [abstract] | ird_fs_pe:PropertyPlantAndEquipmentAbstract
Property, plant and equipment [member] | 物業、工業裝置及設備 [member] | ird_fs_pe:PropertyPlantAndEquipmentMember
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_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Property, plant and equipment, pledged as security | 作為抵押品的物業、工業裝置及設備 | ird_fs_pe: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_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
Property, plant and equipment, revaluation surplus | 物業、工業裝置及設備的重估盈餘 | ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
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_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
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_pe: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_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Provision used, other provisions | 已使用的準備，其他準備 | ird_fs_pe:ProvisionUsedOtherProvisions
Provisions | 準備 | ird_fs_pe:Provisions
Provisions [abstract] | 準備 [abstract] | ird_fs_pe: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_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Provisions for employee benefits | 僱員福利準備 | ird_fs_pe:ProvisionsForEmployeeBenefits
Purchase of intangible assets, classified as investing activities | 購買無形資產，歸類為投資活動 | ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
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_pe: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_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Purchases of goods, related party transactions | 購買商品，關聯方交易 | ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
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_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Raw materials and consumables used | 所使用的原料及消耗品 | ird_fs_pe: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_pe: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_pe:PropertyPercentageContributedToFairValueOfPlanAssets
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_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Receipts from premiums and claims, annuities and other policy benefits | 從保費和索賠、年金和其他保單利益收款 | ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
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_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Receipts from sales of goods and rendering of services | 銷售商品和提供服務的收款 | ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Receivables arising from accrued income not yet billed | 未開票應計收益的應收款 | ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Receivables due from other parties | 其他方應收款 | ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Receivables due from related parties | 關聯方應收款 | ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Recipes, formulae, models, designs and prototypes | 配方、公式、模型、設計和原型 | ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Recipes, formulae, models, designs and prototypes [member] | 配方、公式、模型設計和原型 [member] | ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
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_pe: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_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Reclassified items [axis] | 重新分類項目 [axis] | ird_fs_pe:ReclassifiedItemsAxis
Reclassified items [member] | 重新分類項目 [member] | ird_fs_pe:ReclassifiedItemsMember
Recognised finance lease as assets | 融資租賃確認為資產 | ird_fs_pe:RecognisedFinanceLeaseAsAssets
Reconciliation of changes in biological assets [abstract] | 生物資產變動對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Reconciliation of changes in fair value of plan assets [abstract] | 計劃資產公平價值變動對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
Reconciliation of changes in goodwill [abstract] | 商譽變化對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
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_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Reconciliation of changes in investment property at fair value through profit or loss [abstract] | 經損益以公平價值衡量的投資物業變動的對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
Reconciliation of changes in other provisions [abstract] | 其他準備的變動的對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
Reconciliation of changes in present value of defined benefit obligation [abstract] | 界定利益責任現值變動對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
Reconciliation of changes in property, plant and equipment [abstract] | 物業、機器及設變動的對帳 [abstract] | ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Reconciliation of number of shares outstanding [abstract] | 流通股數的對帳 [abstract] | ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
Refunds provision | 退款準備 | ird_fs_pe:RefundsProvision
Refunds provision [abstract] | 退款準備 [abstract] | ird_fs_pe:RefundsProvisionAbstract
Refunds provision [member] | 退款準備 [member] | ird_fs_pe:RefundsProvisionMember
Reimbursement rights, at fair value | 公平價值的報銷權 | ird_fs_pe:ReimbursementRightsAtFairValue
Related parties [member] | 關聯方 [member] | ird_fs_pe:RelatedPartiesMember
Related party transactions [abstract] | 關聯方交易 [abstract] | ird_fs_pe: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_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Repayments of borrowings, classified as financing activities | 償還借款，歸類為融資活動 | ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Research and development expense | 研究和開發支出 | ird_fs_pe:ResearchAndDevelopmentExpense
Reserve of cash flow hedges | 現金流量對沖的儲備 | ird_fs_pe:ReserveOfCashFlowHedges
Reserve of cash flow hedges [member] | 現金流量對沖的儲備 [member] | ird_fs_pe:ReserveOfCashFlowHedgesMember
Reserve of exchange differences on translation | 折算產生的匯兑差額儲備 | ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Reserve of exchange differences on translation [member] | 折算產生的匯兑差額儲備 [member] | ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Reserves within equity [axis] | 權益內儲備 [axis] | ird_fs_pe:ReservesWithinEquityAxis
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業的可變現性或處置經損益以公平價值衡量的投資物業的收入及得益匯款的限制 | ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
Restructuring contingent liability [member] | 重組或有負債 [member] | ird_fs_pe:RestructuringContingentLiabilityMember
Restructuring provision | 重組準備 | ird_fs_pe:RestructuringProvision
Restructuring provision [abstract] | 重組準備 [abstract] | ird_fs_pe:RestructuringProvisionAbstract
Restructuring provision [member] | 重組準備 [member] | ird_fs_pe:RestructuringProvisionMember
Retained earnings (deficit) | 保留盈餘(虧損) | ird_fs_pe:RetainedEarnings
Retained earnings [member] | 保留盈餘 [member] | ird_fs_pe:RetainedEarningsMember
Retrospective application and retrospective restatement [axis] | 追溯應用和追溯重述 [axis] | ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
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_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Revaluation surplus | 重估盈餘 | ird_fs_pe:RevaluationSurplus
Revaluation surplus [member] | 重估盈餘 [member] | ird_fs_pe:RevaluationSurplusMember
Revenue | 收入 | ird_fs_pe:Revenue
Revenue [abstract] | 收入 [abstract] | ird_fs_pe:RevenueAbstract
Revenue from commissions | 佣金收入 | ird_fs_pe:RevenueFromCommissions
Revenue from construction contracts | 建造合同收入 | ird_fs_pe:RevenueFromConstructionContracts
Revenue from franchise fees | 特許經營費收入 | ird_fs_pe:RevenueFromFranchiseFees
Revenue from rendering of services | 提供服務的收入 | ird_fs_pe:RevenueFromRenderingOfServices
Revenue from rendering of services, related party transactions | 提供服務的收入，關聯方交易 | ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Revenue from sale of goods | 銷售商品的收入 | ird_fs_pe:RevenueFromSaleOfGoods
Revenue from sale of goods, related party transactions | 銷售商品的收入，關聯方交易 | ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
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_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Reversal of impairment loss recognised in profit or loss | 計入損益的減值虧損撥回 | ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
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_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業計入損益的減值虧損撥回 | ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
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_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Reversal of inventory write-down | 存貨減記撥回 | ird_fs_pe:ReversalOfInventoryWritedown
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_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Risks [member] | 風險 [member] | ird_fs_pe:TypesOfRisksMember
Royalty income | 特許權使用費收入 | ird_fs_pe:RevenueFromRoyalties
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_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Separate [member] | 獨立的 [member] | ird_fs_pe:SeparateMember
Service concession arrangements, classified as intangible assets | 分類為無形資產的服務特許權協議 | ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Service concession arrangements, classified as intangible assets [member] | 分類為無形資產的服務特許權協議 [member] | ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Services received, related party transactions | 所獲得服務，關聯方交易 | ird_fs_pe:ServicesReceivedRelatedPartyTransactions
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_pe: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_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Share capital [member] | 股本 [member] | ird_fs_pe:ClassesOfShareCapitalMember
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_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
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_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
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_pe:ShareOfProfitLossOfAssociates
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_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) of discontinued operations of associates accounted for using equity method | 按權益法入帳的聯營公司已終止業務的利潤（虧損）份額 | ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method | 按權益法入帳的合營公司已終止業務的利潤（虧損）份額 | ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
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_pe:ShareOfProfitLossOfJointVentures
Share premium | 股份溢價 | ird_fs_pe:SharePremium
Share premium [member] | 股份溢價 [member] | ird_fs_pe:SharePremiumMember
Share-based payment arrangements [member] | 以股份為基礎的支付安排 [member] | ird_fs_pe:SharebasedPaymentArrangementsMember
Ships | 船舶 | ird_fs_pe:Ships
Ships [member] | 船舶 [member] | ird_fs_pe:ShipsMember
Short-term deposits, classified as cash equivalents | 短期存款，列為現金等價物 | ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Short-term investments, classified as cash equivalents | 短期投資，列為現金等價物 | ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Social security contributions | 社會保障供款 | ird_fs_pe:SocialSecurityContributions
Statement of cash flows [abstract] | 現金流量表 [abstract] | ird_fs_pe:StatementOfCashFlowsAbstract
Statement of changes in equity [abstract] | 權益變動表 [abstract] | ird_fs_pe:StatementOfChangesInEquityAbstract
Statement of changes in equity [line items] | 權益變動表 [line items] | ird_fs_pe:StatementOfChangesInEquityLineItems
Statement of changes in equity [table] | 權益變動表 [table] | ird_fs_pe:StatementOfChangesInEquityTable
Statement of compliance with HKFRS for Private Entities [text block] | 符合香港私人公司財務報告準則的聲明 [text block] | ird_fs_pe:StatementOfHKFRSCompliance
Statement of comprehensive income [abstract] | 綜合收益表 [abstract] | ird_fs_pe:StatementOfComprehensiveIncomeAbstract
Statement of financial position [abstract] | 財務狀況表 [abstract] | ird_fs_pe:StatementOfFinancialPositionAbstract
Statement of income and retained earnings, additional disclosures [abstract] | 收益表和保留盈餘額外披露 [abstract] | ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract
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項會計豁免的聲明 | ird_fs_pe:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort | 實體持有其公平價值無法在不須產生過多成本或投入而可靠衡量的投資物業的聲明 | ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Statement that estimate of financial effect of contingent assets would involve undue cost or effort | 或有資產對財務影響的估計需要投入過多成本或投入的聲明 | ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort | 可靠衡量向所有者分配除現金以外資產的公平價值會產生過多成本或投入的聲明 | ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort | 以公平價值衡量的金融工具，其公平價值無法再可靠衡量，或可靠衡量會產生過多的成本或投入的聲明 | ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Statement that undue cost or effort exemption is applied for associates | 對聯營公司採用豁免投入過多成本或投入的聲明 | ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
Statement that undue cost or effort exemption is applied for jointly controlled entities | 對共同控制實體採用豁免投入過多成本或投入的聲明 | ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
Subclassifications of assets, liabilities and equities [abstract] | 資產、負債和權益的子分類 [abstract] | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Tangible exploration and evaluation assets | 有形勘探及評估資產 | ird_fs_pe:TangibleExplorationAndEvaluationAssets
Tangible exploration and evaluation assets [member] | 有形勘探及評估資產 [member] | ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | 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_pe: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_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce 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税項開支的税收利益 | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract] | 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税項開支的税收利益 [abstract] | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
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_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Tax effect of revenues exempt from taxation | 免税收入的税收影響 | ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
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_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Tax expense (income), continuing operations | 所得税費用（收益），持續營運 | ird_fs_pe:IncomeTaxExpenseContinuingOperations
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_pe: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_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Temporary differences [member] | 暫時性差異 [member] | ird_fs_pe:TemporaryDifferenceMember
Termination benefit obligation | 離職福利責任 | ird_fs_pe:TerminationBenefitObligation
Termination benefits [member] | 離職福利 [member] | ird_fs_pe:TerminationBenefitsMember
Termination benefits expense | 離職福利費用 | ird_fs_pe:TerminationBenefitsExpense
Trade and other current payables | 貿易及其他流動應付款 | ird_fs_pe:TradeAndOtherCurrentPayables
Trade and other current payables [abstract] | 貿易及其他流動應付款 [abstract] | ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
Trade and other current receivables | 貿易及其他流動應收款 | ird_fs_pe:TradeAndOtherCurrentReceivables
Trade and other current receivables [abstract] | 貿易及其他流動應收款 [abstract] | ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
Trade and other non-current payables | 貿易及其他非流動應付款 | ird_fs_pe:NoncurrentPayables
Trade and other non-current payables [abstract] | 貿易及其他非流動應付款 [abstract] | ird_fs_pe:NoncurrentPayablesAbstract
Trade and other non-current receivables | 貿易及其他非流動應收款 | ird_fs_pe:NoncurrentReceivables
Trade and other non-current receivables [abstract] | 貿易及其他非流動應收款 [abstract] | ird_fs_pe:NoncurrentReceivablesAbstract
Trade and other payables | 貿易及其他應付款 | ird_fs_pe:TradeAndOtherPayables
Trade and other payables [abstract] | 貿易及其他應付款 [abstract] | ird_fs_pe:TradeAndOtherPayablesAbstract
Trade and other receivables | 貿易及其他應收款 | ird_fs_pe:TradeAndOtherReceivables
Trade and other receivables [abstract] | 貿易及其他應收款 [abstract] | ird_fs_pe:TradeAndOtherReceivablesAbstract
Trade payables | 貿易應付款 | ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss | 轉自（入）存貨及業主自用物業的經損益以公平價值衡量的投資物業 | ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Transfer from investment property at cost less accumulated depreciation and impairment | 轉自以成本扣除累計折舊和減值衡量的投資物業 | ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer from investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業轉出 | ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Transfer to (from) investment property at cost less accumulated depreciation and impairment | 轉入（自）以成本扣除累計折舊和減值衡量的投資物業 | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] | 轉入（自）以成本扣除累計折舊和減值衡量的投資物業 [abstract] | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Transfer to (from) investment property at fair value through profit or loss | 轉入（自）經損益以公平價值衡量的投資物業 | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Transfer to (from) investment property at fair value through profit or loss [abstract] | 轉入（自）經損益以公平價值衡量的投資物業 [abstract] | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
Transfer to investment property at cost less accumulated depreciation and impairment | 轉入以成本扣除累計折舊和減值衡量的投資物業 | ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer to investment property at fair value through profit or loss | 經損益以公平價值衡量的投資物業轉入 | ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
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_pe: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_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
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_pe: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_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
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_pe: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_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Transfers under license agreements from entity, related party transactions | 根據許可協議從實體轉移，關聯方交易 | ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Transfers under license agreements to entity, related party transactions | 根據許可協議轉移至實體，關聯方交易 | ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Treasury shares | 庫存股 | ird_fs_pe:TreasuryShares
Treasury shares [member] | 庫存股 [member] | ird_fs_pe:TreasurySharesMember
Types of risks [axis] | 風險的類型 [axis] | ird_fs_pe:TypesOfRisksAxis
Types of share-based payment arrangements [axis] | 以股份為基礎的支付安排的類型 [axis] | ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
Unearned finance income on finance lease | 融資租賃的未賺取融資收益 | ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Unused provision reversed, other provisions | 未使用的準備的撥回，其他準備 | ird_fs_pe:UnusedProvisionReversedOtherProvisions
Unused tax credits [member] | 未使用的税收抵免 [member] | ird_fs_pe:UnusedTaxCreditsMember
Unused tax losses [member] | 未使用的税務虧損 [member] | ird_fs_pe:UnusedTaxLossesMember
Useful lives or amortisation rates, intangible assets other than goodwill | 商譽以外的無形資產的可用年限或攤銷率 | ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Useful lives or depreciation rates, biological assets, at cost | 以成本衡量的生物資產的可用年限或折舊率 | ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment | 以成本減累計折舊及減值衡量的投資物業的可用年限或折舊率 | ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Useful lives or depreciation rates, property, plant and equipment | 物業、工業裝置及設備的可用年限或折舊率 | ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
Useful lives, goodwill | 商譽可用年限 | ird_fs_pe:UsefulLivesGoodwill
Vehicles | 車輛 | ird_fs_pe:Vehicles
Vehicles [abstract] | 車輛 [abstract] | ird_fs_pe:VehiclesAbstract
Vehicles [member] | 車輛 [member] | ird_fs_pe:VehiclesMember
Wages and salaries | 工資和薪金 | ird_fs_pe:WagesAndSalaries
Warranty contingent liability [member] | 保修或有負債 [member] | ird_fs_pe:WarrantyContingentLiabilityMember
Warranty provision | 保修準備 | ird_fs_pe:WarrantyProvision
Warranty provision [abstract] | 保修準備 [abstract] | ird_fs_pe:WarrantyProvisionAbstract
Warranty provision [member] | 保修準備 [member] | ird_fs_pe:WarrantyProvisionMember
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_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
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_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
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_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
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_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
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_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
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_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement

Element ird_fs_pe: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 | Abnormally large changes in asset prices or foreign exchange rates [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for abnormally large changes in asset prices or foreign exchange rates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

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Element ird_fs_pe: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 | Accounting estimates [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.18
ref:URI |
Definition | ird_fs_pe:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:AccountingEstimatesMember ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AccountingEstimatesAxis ird_fs_pe:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AccountingEstimatesMember
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs_pe:AccountingEstimatesAxis ird_fs_pe:AccountingEstimatesAxis -> ird_fs_pe:AccountingEstimatesMember ird_fs_pe:AccountingEstimatesAxis -> ird_fs_pe:AccountingEstimatesMember

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

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

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Element ird_fs_pe: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 | Accruals classified as current
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of accruals classified as current. [Refer: Accruals]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsCurrent
Presentation | ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsCurrent

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Element ird_fs_pe: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 | Accruals classified as non-current
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of accruals classified as non-current. [Refer: Accruals]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsNoncurrent
Presentation | ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsNoncurrent

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Element ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable

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 | Accumulated allowance for uncollectible minimum lease payments receivable
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable

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

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Element ird_fs_pe: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 | Acquisitions through business combinations, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets

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Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue

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 | Acquisitions through business combinations, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in the present value of a defined benefit obligation resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe: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 | Acquisitions through business combinations, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Acquisitions through business combinations, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in investment property at fair value through profit or loss resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty

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Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in investment property at cost less accumulated depreciation and impairment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe: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 | Acquisitions through business combinations, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Actuarial assumption of discount rates
en | http://www.xbrl.org/2003/arcrole/concept-label | The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | k
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialAssumptionOfDiscountRates
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfDiscountRates

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Element ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets

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 | Actuarial assumption of expected rates of return on plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The expected rate of return on any defined benefit plan assets used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | k
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets

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Element ird_fs_pe: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 | Actuarial assumption of expected rates of salary increases
en | http://www.xbrl.org/2003/arcrole/concept-label | The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | k
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

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Element ird_fs_pe: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 | Actuarial assumption of medical cost trend rates
en | http://www.xbrl.org/2003/arcrole/concept-label | Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | k
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates

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Element ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan

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 | Actuarial gains (losses) recognised in profit or loss, defined benefit plan
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of actuarial gains (losses) on defined benefit plans, recognised in profit or loss. [Refer: Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan

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Element ird_fs_pe: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 | Additional provisions, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additional other provisions made. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionalProvisionsOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:AdditionalProvisionsOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:AdditionalProvisionsOtherProvisions

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Element ird_fs_pe: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 | Additional recognition, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additional goodwill recognised. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionalRecognitionGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AdditionalRecognitionGoodwill

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Element ird_fs_pe: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 | Additions other than through business combinations, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

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Element ird_fs_pe: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 | Additions other than through business combinations, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Additions other than through business combinations, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additions to investment property at fair value through profit or loss other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

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Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additions to investment property at cost less accumulated depreciation and impairment other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe: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 | Additions other than through business combinations, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Address of entity's registered office
en | http://www.xbrl.org/2003/arcrole/concept-label | The address at which the entity's office is registered.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:AddressOfRegisteredOfficeOfEntity

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Element ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid

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

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Element ird_fs_pe: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 | Adjustments for current tax of prior periods
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod

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Element ird_fs_pe: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 | Adjustments for decrease (increase) in inventories
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories

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Element ird_fs_pe: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 | Adjustments for decrease (increase) in other operating receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

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Element ird_fs_pe: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 | Adjustments for decrease (increase) in trade accounts receivable
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

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Element ird_fs_pe: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 | Adjustments for depreciation and amortisation expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense

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Element ird_fs_pe: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 | Adjustments for fair value losses (gains)
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFairValueGainsLosses
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFairValueGainsLosses

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Element ird_fs_pe: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 | Adjustments for finance costs
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFinanceCosts
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFinanceCosts

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Element ird_fs_pe: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 | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs_pe: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 | Adjustments for income tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.17
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncomeTaxExpense
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncomeTaxExpense

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Element ird_fs_pe: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 | Adjustments for increase (decrease) in other operating payables
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

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Element ird_fs_pe: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 | Adjustments for increase (decrease) in trade accounts payable
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable

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Element ird_fs_pe: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 | Adjustments for losses (gains) on disposal of non-current assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

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Element ird_fs_pe:AdjustmentsForNoncashFinanceCosts

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 | Adjustments for non-cash finance costs
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | F5
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashFinanceCosts

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Element ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense

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 | Adjustments for non-cash income tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | F5
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense

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Element ird_fs_pe:AdjustmentsForNoncontrollingInterests

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 | Adjustments for non-controlling interests
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-controlling interests; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncontrollingInterests
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncontrollingInterests

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Element ird_fs_pe: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 | Adjustments for provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForProvisions
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForProvisions

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Element ird_fs_pe: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 | Adjustments to reconcile profit (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | Total adjustments to reconcile profit (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:AdjustmentsForReconcileProfitLoss ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashFinanceCosts ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncomeTaxExpense ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFinanceCosts ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForProvisions ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForSharebasedPayments ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFairValueGainsLosses ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncontrollingInterests ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForNoncashItems ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLoss

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Element ird_fs_pe: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 | Adjustments to reconcile profit (loss) [abstract]
References |
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashFinanceCosts ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncomeTaxExpense ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFinanceCosts ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForProvisions ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForSharebasedPayments ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFairValueGainsLosses ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncontrollingInterests ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForNoncashItems ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLoss

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Element ird_fs_pe: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 | Adjustments for share-based payments
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForSharebasedPayments
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForSharebasedPayments

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Element ird_fs_pe: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 | Adjustments for undistributed profits of associates
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for undistributed profits of associates
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments in associates; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates

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Element ird_fs_pe: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 | Adjustments for unrealised foreign exchange losses (gains)
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains

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Element ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders

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 | Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders

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Element ird_fs_pe: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 | Administrative expenses
en | http://www.xbrl.org/2003/arcrole/concept-label | Administrative expenses
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expenses that the entity classifies as being administrative.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:AdministrativeExpense
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:AdministrativeExpense

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

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

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Element ird_fs_pe: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 | Aircraft
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing aircraft used in the entity's operations.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Aircraft
Presentation | ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Aircraft

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

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Element ird_fs_pe:AmortisationGoodwill

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 | Amortisation, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Amortisation, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of amortisation of goodwill. [Refer: Depreciation and amortisation expense; Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AmortisationGoodwill

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Element ird_fs_pe: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 | Amortisation, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Amortisation, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Amortisation method, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Amount of reclassifications or changes in presentation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that is reclassified when the entity changes classification or presentation in its financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation

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Element ird_fs_pe: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 | Amounts payable, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsPayableRelatedPartyTransactions
Presentation | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsPayableRelatedPartyTransactions

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Element ird_fs_pe: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 | Amounts receivable, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsReceivableRelatedPartyTransactions
Presentation | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsReceivableRelatedPartyTransactions

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Element ird_fs_pe: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 | Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
References |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed

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Element ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory

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

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Element ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory

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

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Element ird_fs_pe: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 | Analysis of income and expense [abstract]
References |
Presentation | ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:RevenueAbstract ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract

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Element ird_fs_pe: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 | Announcement of plan to discontinue operation [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the announcement of a plan to discontinue an operation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember

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Element ird_fs_pe: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 | Announcing or commencing implementation of major restructuring [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for announcing or commencing implementation of major restructuring.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember

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Element ird_fs_pe: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 | Asset recognised for expected reimbursement, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions

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Element ird_fs_pe: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 | Assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Total assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncurrentAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:Goodwill ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherFinancialAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtCost ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtFairValue ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InventoriesTotal ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivables ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets

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Element ird_fs_pe: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 | Assets [abstract]
References |
Presentation | ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncurrentAssetsAbstract ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentAssetsAbstract ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets ird_fs_pe:AssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:AssetsAbstract -> ird_fs_pe:Goodwill ird_fs_pe:AssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherFinancialAssets ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherNonfinancialAssets ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtCost ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtFairValue ird_fs_pe:AssetsAbstract -> ird_fs_pe:InventoriesTotal ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentTaxAssets ird_fs_pe:AssetsAbstract -> ird_fs_pe:DeferredTaxAssets ird_fs_pe:AssetsAbstract -> ird_fs_pe:TradeAndOtherReceivables ird_fs_pe:AssetsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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Element ird_fs_pe: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 | Assets and liabilities [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:URI |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AssetsAndLiabilitiesAxis ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AssetsAndLiabilitiesMember ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:AssetsAndLiabilitiesMember
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable -> ird_fs_pe:AssetsAndLiabilitiesAxis ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember

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

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Element ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement

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 | Assets for which entity has binding sale agreement
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets for which the entity has a binding sale agreement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.14
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement

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Element ird_fs_pe: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 | Assets that entity continues to recognise
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.45
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetsThatEntityContinuesToRecognise
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssetsThatEntityContinuesToRecognise

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Element ird_fs_pe: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 | Assets with significant risk of material adjustments within next financial year
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs_pe: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 | Associated liabilities that entity continues to recognise
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.45
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise

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

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

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Element ird_fs_pe: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 | Balances with banks
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash balances held at banks.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:BalancesWithBanks
Presentation | ird_fs_pe:CashAbstract -> ird_fs_pe:BalancesWithBanks

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Element ird_fs_pe: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 | Bank overdrafts
en | http://www.xbrl.org/2003/arcrole/concept-label | Bank overdrafts
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Presentation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents

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Element ird_fs_pe: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 | Other banking arrangements, classified as cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Presentation | ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents

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Element ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements

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

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Element ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements

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

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Element ird_fs_pe: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 | Biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Biological assets at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Biological assets at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of living animals or plants recognised as assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BiologicalAssets
Presentation | ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets

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Element ird_fs_pe:BiologicalAssetsAtCost

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 | Biological assets, at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cost [member]; Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtCost
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtCost

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Element ird_fs_pe:BiologicalAssetsAtFairValue

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 | Biological assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | i
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtFairValue
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtFairValue

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Element ird_fs_pe: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 | Biological assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for living animals or plants.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BiologicalAssetsMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:BiologicalAssetsMember

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Element ird_fs_pe: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 | Borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of outstanding funds that the entity is obligated to repay.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Presentation | ird_fs_pe:OtherFinancialLiabilities -> ird_fs_pe:Borrowings

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Element ird_fs_pe: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 | Brand names
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:BrandNames
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:BrandNames

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

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Element ird_fs_pe: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 | Buildings
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Buildings
Presentation | ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Buildings

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

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Element ird_fs_pe: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 | Business combinations [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:URI |
Definition | ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:EntitysTotalForBusinessCombinationsMember ird_fs_pe:DisclosureOfBusinessCombinationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:BusinessCombinationsAxis ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsTable -> ird_fs_pe:BusinessCombinationsAxis ird_fs_pe:BusinessCombinationsAxis -> ird_fs_pe:EntitysTotalForBusinessCombinationsMember ird_fs_pe:BusinessCombinationsAxis -> ird_fs_pe:EntitysTotalForBusinessCombinationsMember

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

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

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

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Element ird_fs_pe: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 | Cash
en | http://www.xbrl.org/2003/arcrole/concept-label | Total cash
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash on hand and demand deposits. [Refer: Cash on hand]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:Cash ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:CashOnHand ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:BalancesWithBanks
Presentation | ird_fs_pe:CashAbstract -> ird_fs_pe:Cash

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Element ird_fs_pe: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 | Cash [abstract]
References |
Presentation | ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAbstract ird_fs_pe:CashAbstract -> ird_fs_pe:CashOnHand ird_fs_pe:CashAbstract -> ird_fs_pe:BalancesWithBanks ird_fs_pe:CashAbstract -> ird_fs_pe:Cash

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Element ird_fs_pe: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 | Cash advances and loans made to other parties, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash advances and loans made to other parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash and cash equivalents at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash and cash equivalents at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Total cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:Cash ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:CashEquivalents ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:OtherCashAndCashEquivalents
Presentation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:AssetsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAndCashEquivalents

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Element ird_fs_pe: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 | Cash and cash equivalents [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CashAndCashEquivalentsAbstract ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAbstract ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashEquivalentsAbstract ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:OtherCashAndCashEquivalents ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAndCashEquivalents

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Element ird_fs_pe: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 | Cash and cash equivalents held by entity unavailable for use by group
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.21
ref:URI |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

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Element ird_fs_pe: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 | Cash and cash equivalents if different from statement of financial position
en | http://www.xbrl.org/2003/arcrole/concept-label | Total cash and cash equivalents if different from statement of financial position
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Presentation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

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Element ird_fs_pe: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 | Cash and cash equivalents if different from statement of financial position [abstract]
References |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

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Element ird_fs_pe: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 | Cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | Total cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:CashEquivalents ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Presentation | ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:CashEquivalents

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Element ird_fs_pe: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 | Cash equivalents [abstract]
References |
Presentation | ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashEquivalentsAbstract ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:CashEquivalents

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Element ird_fs_pe: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 | Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash flows from losing control of subsidiaries or other businesses
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Cash flows from (used in) financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Net cash flows from (used in) financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:URI |
Calculation | ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities

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Element ird_fs_pe: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 | Cash flows from (used in) financing activities [abstract]
References |
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities

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

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Element ird_fs_pe: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 | Cash flows from (used in) investing activities [abstract]
References |
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivities ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivities

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

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Element ird_fs_pe: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 | Cash flows from (used in) operating activities [abstract]
References |
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashPaymentsAbstract ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivities ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract

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Element ird_fs_pe: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 | Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash flows used in obtaining control of subsidiaries or other businesses
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Cash on hand
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash held by the entity. This does not include demand deposits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:CashOnHand
Presentation | ird_fs_pe:CashAbstract -> ird_fs_pe:CashOnHand

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Element ird_fs_pe: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 | Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash payments for futures contracts, forward contracts, option contracts and swap contracts
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Cash receipts from repayment of advances and loans made to other parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

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Element ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract

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

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Element ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract

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

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Element ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract

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

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Element ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis

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 | Categories of other long-term employee benefits [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.42
ref:URI |
Definition | ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherLongtermBenefitsMember ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherLongtermBenefitsMember
Presentation | ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember

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Element ird_fs_pe: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 | Categories of related parties [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:URI |
Definition | ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:EntitysTotalForRelatedPartiesMember ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfRelatedPartiesAxis ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:EntitysTotalForRelatedPartiesMember
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs_pe:CategoriesOfRelatedPartiesAxis ird_fs_pe:CategoriesOfRelatedPartiesAxis -> ird_fs_pe:EntitysTotalForRelatedPartiesMember ird_fs_pe:CategoriesOfRelatedPartiesAxis -> ird_fs_pe:EntitysTotalForRelatedPartiesMember

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Element ird_fs_pe:CategoriesOfTerminationBenefitsAxis

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 | Categories of termination benefits [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.43
ref:URI |
Definition | ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TerminationBenefitsMember ird_fs_pe:DisclosureOfTerminationBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfTerminationBenefitsAxis ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TerminationBenefitsMember
Presentation | ird_fs_pe:DisclosureOfTerminationBenefitsTable -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember

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Element ird_fs_pe: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 | Increase (decrease) in biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in biological assets. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DisposalsBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssets

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Element ird_fs_pe: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 | Changes in biological assets [abstract]
References |
Definition | ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssetsAbstract ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssets
Presentation | ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssetsAbstract ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisposalsBiologicalAssets ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssets

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Element ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue

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 | Increase (decrease) in defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract

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

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Element ird_fs_pe: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 | Increase (decrease) in equity
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in equity. [Refer: Equity]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInEquity
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:ComprehensiveIncome ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IssueOfEquity ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:DividendsPaid ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ChangesInEquity

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Element ird_fs_pe: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 | Changes in equity [abstract]
References |
Definition | ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInEquityAbstract ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComprehensiveIncomeAbstract ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssueOfEquity ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DividendsPaid ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInEquity
Presentation | ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:ChangesInEquityAbstract ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ComprehensiveIncomeAbstract ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IssueOfEquity ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:DividendsPaid ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ChangesInEquity

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Element ird_fs_pe: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 | Increase (decrease) in goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in goodwill. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionalRecognitionGoodwill ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwill

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Element ird_fs_pe: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 | Changes in goodwill [abstract]
References |
Presentation | ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwillAbstract ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AdditionalRecognitionGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AmortisationGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwill

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Element ird_fs_pe: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 | Increase (decrease) in intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Changes in intangible assets other than goodwill [abstract]
References |
Definition | ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe: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 | Decrease (increase) in inventories of finished goods and work in progress
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) in inventories of finished goods and work in progress
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current work in progress]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

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Element ird_fs_pe: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 | Increase (decrease) in investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at fair value through profit or loss. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs_pe:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentProperty

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Element ird_fs_pe: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 | Changes in investment property at fair value through profit or loss [abstract]
References |
Presentation | ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentPropertyAbstract ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentProperty

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Element ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract

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

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Element ird_fs_pe: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 | Changes in number of shares outstanding [abstract]
References |
Definition | ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Presentation | ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract -> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding

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Element ird_fs_pe: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 | Increase (decrease) in other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:AdditionalProvisionsOtherProvisions ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:ProvisionUsedOtherProvisions ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:UnusedProvisionReversedOtherProvisions ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisions

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Element ird_fs_pe: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 | Changes in other provisions [abstract]
References |
Definition | ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInOtherProvisionsAbstract ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionalProvisionsOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionUsedOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedProvisionReversedOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInOtherProvisions
Presentation | ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisionsAbstract ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:AdditionalProvisionsOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ProvisionUsedOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:UnusedProvisionReversedOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisions

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Element ird_fs_pe:ChangesInPlanAssetsAtFairValue

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 | Increase (decrease) in plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:ChangesInPlanAssetsAtFairValue

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Element ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract

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

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Element ird_fs_pe: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 | Increase (decrease) in property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DepreciationPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Changes in property, plant and equipment [abstract]
References |
Definition | ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPropertyPlantAndEquipment
Presentation | ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DepreciationPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisposalsPropertyPlantAndEquipment ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Increase (decrease) in reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:ChangesInReimbursementRightsAtFairValue

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Element ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract

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

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Element ird_fs_pe: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 | Changes in tax rates or tax laws enacted or announced [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for changes in tax rates or tax laws enacted or announced.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

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Element ird_fs_pe: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 | Classes of assets [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfAssetsMember ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ClassesOfAssetsMember ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfAssetsMember
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs_pe:ClassesOfAssetsAxis ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable -> ird_fs_pe:ClassesOfAssetsAxis ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember

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

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Element ird_fs_pe: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 | Classes of cash payments from operating activities [abstract]
References |
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashPaymentsAbstract ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToAndOnBehalfOfEmployees ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:OtherCashPaymentsFromOperatingActivities

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Element ird_fs_pe: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 | Classes of cash receipts from operating activities [abstract]
References |
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromOperatingActivities

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Element ird_fs_pe: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 | Classes of contingent liabilities [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfContingentLiabilitiesAxis ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ContingentLiabilitiesMember ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ContingentLiabilitiesMember
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesTable -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis ird_fs_pe:ClassesOfContingentLiabilitiesAxis -> ird_fs_pe:ContingentLiabilitiesMember ird_fs_pe:ClassesOfContingentLiabilitiesAxis -> ird_fs_pe:ContingentLiabilitiesMember

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Element ird_fs_pe: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 | Classes of employee benefits expense [abstract]
References |
Presentation | ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:WagesAndSalaries ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:SocialSecurityContributions ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherShorttermEmployeeBenefits ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:TerminationBenefitsExpense ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherLongtermBenefits ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherEmployeeExpense ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:EmployeeBenefitsExpense

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Element ird_fs_pe: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 | Classes of financial assets [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfFinancialAssetsAxis ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:FinancialAssetsMember ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:FinancialAssetsMember
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsTable -> ird_fs_pe:ClassesOfFinancialAssetsAxis ird_fs_pe:ClassesOfFinancialAssetsAxis -> ird_fs_pe:FinancialAssetsMember ird_fs_pe:ClassesOfFinancialAssetsAxis -> ird_fs_pe:FinancialAssetsMember

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

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Element ird_fs_pe: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 | Classes of current inventories [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfInventoriesAbstract ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:InventoriesHeldForSale ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:WorkInProgress ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:Inventories

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Element ird_fs_pe: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 | Classes of other provisions [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfOtherProvisionsAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:WarrantyProvisionAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RestructuringProvisionAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:LegalProceedingsProvisionAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RefundsProvisionAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OnerousContractsProvisionAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisionsAbstract ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OtherProvisionsAbstract

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Element ird_fs_pe: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 | Classes of property, plant and equipment [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:URI |
Definition | ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:PropertyPlantAndEquipmentMember
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember

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Element ird_fs_pe: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 | Classes of other provisions [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfProvisionsAxis ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherProvisionsMember ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherProvisionsMember
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsTable -> ird_fs_pe:ClassesOfProvisionsAxis ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember

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Element ird_fs_pe: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 | Classes of share capital [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ClassesOfShareCapitalMember ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfShareCapitalAxis ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfShareCapitalMember
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalTable -> ird_fs_pe:ClassesOfShareCapitalAxis ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember

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Element ird_fs_pe: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 | Share capital [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ClassesOfShareCapitalMember ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfShareCapitalMember
Presentation | ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember

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Element ird_fs_pe:CombinedMember

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 | Combined [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the financial statements of two or more entities under common control.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.1
ref:URI |
Definition | ird_fs_pe:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CombinedMember
Presentation | ird_fs_pe:ConsolidatedMember -> ird_fs_pe:CombinedMember

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Element ird_fs_pe: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 | Commencement of major litigation [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the commencement of major litigation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | j
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CommencementOfMajorLitigationMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:CommencementOfMajorLitigationMember

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

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Element ird_fs_pe: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 | Commitments in relation to joint ventures
en | http://www.xbrl.org/2003/arcrole/concept-label | The commitments that the entity has relating to its joint ventures. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.19
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:CommitmentsInRelationToJointVentures

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Element ird_fs_pe: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 | Components of equity [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:EquityMember ird_fs_pe:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ComponentsOfEquityAxis ird_fs_pe:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:EquityMember
Presentation | ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:ComponentsOfEquityAxis ird_fs_pe:ComponentsOfEquityAxis -> ird_fs_pe:EquityMember ird_fs_pe:ComponentsOfEquityAxis -> ird_fs_pe:EquityMember

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Element ird_fs_pe: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 | Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
References |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges

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Element ird_fs_pe: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 | Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
References |
Presentation | ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges

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Element ird_fs_pe: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 | Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
References |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

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Element ird_fs_pe: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 | Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
References |
Presentation | ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

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Element ird_fs_pe: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 | Comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | Total comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComprehensiveIncome
Calculation | ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:ComprehensiveIncome ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome

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Element ird_fs_pe: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 | Comprehensive income [abstract]
References |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComprehensiveIncomeAbstract ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComprehensiveIncome
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ComprehensiveIncomeAbstract ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome

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Element ird_fs_pe: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 | Comprehensive income attributable to [abstract]
References |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests

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Element ird_fs_pe: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 | Comprehensive income, attributable to non-controlling interests
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.6
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests

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Element ird_fs_pe: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 | Comprehensive income, attributable to owners of parent
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.6
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent

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Element ird_fs_pe: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 | Computer software
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ComputerSoftware
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ComputerSoftware

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

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Element ird_fs_pe: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 | Consolidated and separate financial statements [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.1
ref:URI |
Definition | ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ConsolidatedMember ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ConsolidatedMember
Presentation | ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs_pe:ConsolidatedMember ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs_pe:ConsolidatedMember

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

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

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

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

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Element ird_fs_pe: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 | Contingent liabilities recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | Contingent liabilities recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate

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

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Element ird_fs_pe:ContingentRentsRecognisedAsIncome

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

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Element ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract

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

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Element ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease

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 | Contingent rents recognised as income, classified as finance lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Presentation | ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease

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Element ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease

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 | Contingent rents recognised as income, classified as operating lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Presentation | ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease

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Element ird_fs_pe: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 | Contractual commitments for acquisition of intangible assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of contractual commitments for the acquisition of intangible assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets

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Element ird_fs_pe: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 | Contractual commitments for acquisition of property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.32
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

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Element ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue

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 | Contributions by plan participants, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in the present value of a defined benefit obligation resulting from contributions by plan participants. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe: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 | Copyrights, patents and other industrial property rights, service and operating rights
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

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

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Element ird_fs_pe:CostOfBusinessCombination

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 | Cost of business combination
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree plus costs directly attributable to the business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostOfBusinessCombination
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:CostOfBusinessCombination

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Element ird_fs_pe: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 | Cost of inventories recognised as expense during period
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of inventories recognised as an expense during the period. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod

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

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Element ird_fs_pe:CostRelatingToDefinedBenefitPlans

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 | Cost relating to defined benefit plans
en | http://www.xbrl.org/2003/arcrole/concept-label | The cost relating to defined benefit plans, comprising cost recognised in profit or loss as an expense, cost recognised as an item of other comprehensive income and cost included in the cost of an asset. [Refer: Other comprehensive income; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostRelatingToDefinedBenefitPlans ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:CostRelatingToDefinedBenefitPlans ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets

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Element ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets

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 | Cost relating to defined benefit plans for period included in cost of assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cost relating to defined benefit plans for period included in cost of assets. [Refer: Cost relating to defined benefit plans; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | g
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Presentation | ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets

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Element ird_fs_pe: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 | Country of incorporation
en | http://www.xbrl.org/2003/arcrole/concept-label | The country in which the entity is incorporated.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:CountryOfIncorporation

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Element ird_fs_pe: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 | Creation date [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.12
ref:URI |
Definition | ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:DefaultFinancialStatementsDateMember ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:DefaultFinancialStatementsDateMember
Presentation | ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember

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Element ird_fs_pe: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 | Current and deferred tax relating to items charged or credited directly to equity [abstract]
References |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

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Element ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

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 | Current and deferred tax relating to items credited (charged) directly to equity
en | http://www.xbrl.org/2003/arcrole/concept-label | Aggregate current and deferred tax relating to items credited (charged) directly to equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0-> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0-> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

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Element ird_fs_pe: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 | Current assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Total current assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.5
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentAssets ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:Inventories ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivables ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsCurrent ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtCost ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtFairValue ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialAssets ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialAssets ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentAssets

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Element ird_fs_pe: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 | Current assets [abstract]
References |
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentAssetsAbstract ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:Inventories ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsCurrent ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtCost ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtFairValue ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentFinancialAssets ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentNonfinancialAssets ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentAssets

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Element ird_fs_pe:CurrentBiologicalAssetsAtCost

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 | Current biological assets, at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtCost
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtCost

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Element ird_fs_pe:CurrentBiologicalAssetsAtFairValue

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 | Current biological assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | i
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtFairValue

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Element ird_fs_pe: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 | Current financial assets at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost

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 | Current financial assets that are debt instruments, at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost

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Element ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost

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 | Current financial assets that are equity instruments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost

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Element ird_fs_pe: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 | Current financial liabilities at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost

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Element ird_fs_pe: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 | Current financial liabilities at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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

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Element ird_fs_pe: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 | Current liabilities [abstract]
References |
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentLiabilitiesAbstract ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentProvisionsAbstract ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesCurrent ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentFinancialLiabilities ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentNonfinancialLiabilities ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentLiabilities

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Element ird_fs_pe:CurrentLoanCommitmentsAtCost

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 | Current loan commitments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentLoanCommitmentsAtCost

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Element ird_fs_pe: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 | Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.35
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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Element ird_fs_pe: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 | Current portion of non-current borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The current portion of non-current borrowings. [Refer: Borrowings]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Presentation | ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:CurrentPortionOfLongtermBorrowings

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Element ird_fs_pe: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 | Current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Total current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provisions. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | p
ref:URI |
Calculation | ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentProvisions ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:CurrentProvisionsForEmployeeBenefits ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation | ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisions

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Element ird_fs_pe: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 | Current provisions [abstract]
References |
Presentation | ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentProvisionsAbstract ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisionsForEmployeeBenefits ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisions

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Element ird_fs_pe: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 | Current provisions for employee benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Presentation | ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisionsForEmployeeBenefits

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Element ird_fs_pe: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 | Current refunds provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provision for refunds. [Refer: Refunds provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.5
ref:URI |
Calculation | ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:CurrentRefundsProvision
Presentation | ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:CurrentRefundsProvision

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Element ird_fs_pe: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 | Current tax assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssets
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentTaxAssets

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Element ird_fs_pe: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 | Current tax assets, current
en | http://www.xbrl.org/2003/arcrole/concept-label | The current amount of current tax assets. [Refer: Current tax assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsCurrent
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsCurrent

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Element ird_fs_pe: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 | Current tax assets, non-current
en | http://www.xbrl.org/2003/arcrole/concept-label | The non-current amount of current tax assets. [Refer: Current tax assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsNoncurrent
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsNoncurrent

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Element ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed

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 | Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current tax assets that have not been offset against current tax liabilities because the undue cost or effort exemption is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.41
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed

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Element ird_fs_pe: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 | Current tax expense (income)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:CurrentTaxExpenseIncome
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:CurrentTaxExpenseIncome

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Element ird_fs_pe: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 | Current tax expense (income), related to Pillar Two income taxes
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current tax expense (income) related to Pillar Two income taxes.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.43
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

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Element ird_fs_pe: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 | Current tax liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilities
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilities

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Element ird_fs_pe: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 | Current tax liabilities, current
en | http://www.xbrl.org/2003/arcrole/concept-label | The current amount of current tax liabilities. [Refer: Current tax liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesCurrent
Presentation | ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesCurrent

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Element ird_fs_pe: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 | Current tax liabilities, non-current
en | http://www.xbrl.org/2003/arcrole/concept-label | The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | n
ref:URI |
Calculation | ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent

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Element ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed

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 | Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current tax liabilities that have not been offset against current tax assets because the undue cost or effort exemption is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.41
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed

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Element ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity

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 | Current tax relating to items credited (charged) directly to equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current tax relating to particular items that are charged or credited directly to equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0-> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity

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Element ird_fs_pe: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 | Date of acquisition
en | http://www.xbrl.org/2003/arcrole/concept-label | The date on which the acquirer obtains control of the acquiree in a business combination.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DateOfAcquisition2013
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DateOfAcquisition2013

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Element ird_fs_pe: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 | Date of authorisation for issue of financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | The date on which financial statements are authorised for issue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.9
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013

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Element ird_fs_pe: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 | Date of end of reporting period
en | http://www.xbrl.org/2003/arcrole/concept-label | The date of the end of the reporting period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriod2013

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Element ird_fs_pe: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 | Date of end of reporting period of financial statements of subsidiary
en | http://www.xbrl.org/2003/arcrole/concept-label | The date of the end of the reporting period of the financial statements of a subsidiary.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.23
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

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Element ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013

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 | Date of most recent comprehensive actuarial valuation
en | http://www.xbrl.org/2003/arcrole/concept-label | The date of the most recent comprehensive actuarial valuation for defined benefit plans.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013

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Element ird_fs_pe: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 | Debt instruments, amount contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets

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Element ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

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 | Debt instruments, percentage contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The percentage that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

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Element ird_fs_pe: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 | Decrease due to harvest, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Decrease due to harvest, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets

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Element ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue

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 | Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in the present value of a defined benefit obligation resulting from actuarial gains (losses). [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue

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 | Decrease (increase) through curtailments, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) through curtailments, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in the present value of a defined benefit obligation resulting from curtailments. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue

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 | Decrease (increase) through settlements, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) through settlements, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in the present value of a defined benefit obligation resulting from settlements. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue

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 | Decrease (increase) through settlements, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) through settlements, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in the fair value of defined benefit plan assets resulting from settlements. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue

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Element ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue

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 | Decrease (increase) through settlements, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Increase (decrease) through settlements, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in the fair value of reimbursement rights resulting from settlements. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue

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Element ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue

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 | Decrease through benefits paid, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Decrease through benefits paid, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in the present value of a defined benefit obligation resulting from benefits paid. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue

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 | Decrease through benefits paid, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Decrease through benefits paid, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in the fair value of defined benefit plan assets resulting from benefits paid. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue

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Element ird_fs_pe: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 | Decrease through benefits paid, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Decrease through benefits paid, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

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Element ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill

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 | Decrease through disposal of previously acquired businesses, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Decrease through disposal of previously acquired businesses, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in goodwill through the disposal of previously acquired businesses. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill

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Element ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised

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 | Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised

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

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Element ird_fs_pe:DeferredIncome

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 | Deferred income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncome
Presentation | ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:DeferredIncome

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Element ird_fs_pe:DeferredIncomeClassifiedAsCurrent

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 | Deferred income classified as current
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred income classified as current. [Refer: Deferred income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Presentation | ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsCurrent

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Element ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent

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 | Deferred income classified as non-current
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred income classified as non-current. [Refer: Deferred income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Presentation | ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent

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Element ird_fs_pe: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 | Deferred tax assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Deferred tax assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | o
ref:URI |
Definition | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxAssets
Calculation | ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets
Presentation | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxAssets ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:DeferredTaxAssets ird_fs_pe:AssetsAbstract -> ird_fs_pe:DeferredTaxAssets

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Element ird_fs_pe: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 | Deferred tax assets and liabilities [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxLiabilityAsset
Presentation | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxAssets ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilityAsset

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Element ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed

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 | Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax assets that have not been offset against deferred tax liabilities because the undue cost or effort exemption is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.41
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed

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Element ird_fs_pe: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 | Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

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Element ird_fs_pe: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 | Deferred tax expense (income) relating to origination and reversal of temporary differences
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

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Element ird_fs_pe: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 | Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

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Element ird_fs_pe: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 | Deferred tax liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | o
ref:URI |
Definition | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxLiabilities
Calculation | ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities

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Element ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed

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 | Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax liabilities that have not been offset against deferred tax assets because the undue cost or effort exemption is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.41
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed

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Element ird_fs_pe: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 | Deferred tax liability (asset)
en | http://www.xbrl.org/2003/arcrole/concept-label | Net deferred tax liability (asset)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxLiabilityAsset
Calculation | ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation | ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilityAsset

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Element ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

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 | Deferred tax relating to items credited (charged) directly to equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of deferred tax relating to particular items that are charged or credited directly to equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0-> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation | ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity

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Element ird_fs_pe: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 | Defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | Defined benefit obligation, at present value at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Defined benefit obligation, at present value at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue

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Element ird_fs_pe: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 | Defined benefit plans [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:DefinedBenefitPlansAxis ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:DefinedBenefitPlansMember ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:DefinedBenefitPlansMember
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansTable -> ird_fs_pe:DefinedBenefitPlansAxis ird_fs_pe:DefinedBenefitPlansAxis -> ird_fs_pe:DefinedBenefitPlansMember ird_fs_pe:DefinedBenefitPlansAxis -> ird_fs_pe:DefinedBenefitPlansMember

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

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Element ird_fs_pe: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 | Depreciation and amortisation expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Depreciation and amortisation expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DepreciationAndAmortisationExpense
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DepreciationAndAmortisationExpense

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Element ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Depreciation, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Depreciation, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of depreciation of investment property at cost less accumulated depreciation and impairment. [Refer: Depreciation and amortisation expense; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vii
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe: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 | Depreciation method, biological assets, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.10
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost

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Element ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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

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Element ird_fs_pe: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 | Depreciation method, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Depreciation, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Depreciation, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vii
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DepreciationPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DepreciationPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Description of intangible assets material to entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

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Element ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans

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

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Element ird_fs_pe: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 | Description of accounting policy for investment in associates [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the entity's accounting policy for investments in associates. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.12
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.5
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates

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Element ird_fs_pe: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 | Description of accounting policy for investments in joint ventures [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the entity's accounting policy for investments in joint ventures. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.19
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.5
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures

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Element ird_fs_pe: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 | Description of accounting policy for measuring inventories [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.5
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories

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Element ird_fs_pe: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 | Description of accounting policy for recognition of revenue [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the entity's accounting policy for recognising revenue, including the methods to determine the stage of completion of the transactions involving the rendering of services. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.5
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRevenueExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue

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Element ird_fs_pe: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 | Description of acquiree
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAcquiree
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfAcquiree

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Element ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease

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

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Element ird_fs_pe: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 | Description of acquisition of entity by means of equity issue
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the non-cash acquisition of an entity by means of an equity issue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.19
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

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Element ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset

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 | Actual return on plan assets and reimbursement right recognised as asset
en | http://www.xbrl.org/2003/arcrole/concept-label | The actual return on plan assets, as well as the actual return on any reimbursement right recognised as an asset when it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation. [Refer: Plan assets, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | j
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset

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Element ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation

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

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Element ird_fs_pe: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 | Entity's own financial instruments included in fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | i
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

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Element ird_fs_pe: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 | Other assets used by entity included in fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | i
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

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Element ird_fs_pe: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 | Property occupied by entity included in fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | i
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

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Element ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement

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

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Element ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities

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

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Element ird_fs_pe: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 | Description of biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of biological assets. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.10
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DescriptionOfBiologicalAssets

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Element ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination

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

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Element ird_fs_pe: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 | Description of conversion of debt to equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the non-cash conversion of debt to equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.19
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfConversionOfDebtToEquity

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Element ird_fs_pe: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 | Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of details of breaches of terms or defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.47
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

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Element ird_fs_pe: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 | Description of existence of restrictions on title, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.32
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

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Element ird_fs_pe: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 | Description of expected timing of outflows, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions

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Element ird_fs_pe: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 | Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

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Element ird_fs_pe: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 | Description of extent to which fair value of investment property is based on valuation by independent valuer
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

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

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

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

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Element ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan

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

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

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Element ird_fs_pe: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 | Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

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Element ird_fs_pe: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 | Description of functional currency
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the currency of the primary economic environment in which the entity operates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.26
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfFunctionalCurrency

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Element ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate

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

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Element ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits

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

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Element ird_fs_pe: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 | Description of identification of financial statements to which separate financial statements relate
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the identity of financial statements to which separate financial statements relate.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.27
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

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Element ird_fs_pe: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 | Disclosure of initial application of amendment to HKFRS for Private Entities [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of the initial application of an amendment to HKFRS for Private Entities. [Refer: HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.13
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations

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Element ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements

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

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Element ird_fs_pe: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 | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

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Element ird_fs_pe: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 | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

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Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease

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

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Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease

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

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Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease

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

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Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease

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

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Element ird_fs_pe: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 | Description of maximum term of options granted for share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Presentation | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

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Element ird_fs_pe: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 | Description of method of settlement for share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Presentation | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

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Element ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty

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

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Element ird_fs_pe: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 | Description of nature of accounting errors in prior periods [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of accounting errors in prior periods.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

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Element ird_fs_pe: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 | Description of nature of change in accounting estimate [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of changes in accounting estimates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.18
ref:URI |
Definition | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

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Element ird_fs_pe: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 | Description of nature of government grants recognised in financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of government grants recognised in the financial statements. [Refer: Government grants]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 24.6
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

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Element ird_fs_pe: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 | Description of nature and extent of significant restrictions on transfer of funds to entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the entity in the form of cash dividends or to repay loans.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.23
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

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Element ird_fs_pe: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 | Description of nature and purpose of reserves within equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation | ird_fs_pe:DisclosureOfReservesWithinEquityLineItems -> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity

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Element ird_fs_pe: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 | Description of nature of assets with significant risk of material adjustments within next financial year
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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

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Element ird_fs_pe: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 | Description of nature of entity's operations and principal activities
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of the entity's operations and principal activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

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Element ird_fs_pe: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 | Description of nature of financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.23
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.27
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.30
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements

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Element ird_fs_pe: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 | Description of nature of liabilities with significant risk of material adjustments within next financial year
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs_pe: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 | Description of nature of non-adjusting event after reporting period
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.10
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Presentation | ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

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Element ird_fs_pe: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 | Description of nature of obligation, contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities

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Element ird_fs_pe: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 | Description of nature of obligation, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of the obligation for other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions

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Element ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability

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

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Element ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits

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

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Element ird_fs_pe: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 | Description of nature of reclassifications or changes in presentation
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of reclassifications or changes in presentation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation

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Element ird_fs_pe: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 | Description of nature of related party relationship
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of the related party relationships. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:URI |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship

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Element ird_fs_pe: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 | Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.23
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

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Element ird_fs_pe: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 | Description of nature of risks being hedged
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of risks being hedged.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged

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Element ird_fs_pe:DescriptionOfNatureOfTerminationBenefits

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

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Element ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities

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

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Element ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements

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

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Element ird_fs_pe: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 | Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.13
ref:URI |
Presentation | ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DescriptionOfOtherEquityInterest

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Element ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets

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

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Element ird_fs_pe: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 | Description of periods when cash flows affect profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of periods when cash flows are expected to affect profit or loss for cash flow hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

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Element ird_fs_pe: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 | Description of periods when cash flows expected to occur
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of periods when cash flows are expected to occur for cash flow hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

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Element ird_fs_pe: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 | Description of presentation currency
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the currency in which the financial statements are presented.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.26
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency

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Element ird_fs_pe: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 | Description of reason for change in functional currency
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.27
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency

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Element ird_fs_pe: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 | Description of reason for reclassifications or changes in presentation
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the reason for the reclassifications or changes in presentation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation

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Element ird_fs_pe: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 | Description of reason for using longer or shorter reporting period
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.10
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.10
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

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Element ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities

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

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Element ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities

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

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

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Element ird_fs_pe: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 | Description of reason why presentation currency is different from functional currency
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.26
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

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Element ird_fs_pe: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 | Description of reason why reclassification of comparative amounts is impracticable
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the reason why the reclassification of comparative amounts is impracticable.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.13
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

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Element ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort

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

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Element ird_fs_pe: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 | Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.33
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.46
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

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Element ird_fs_pe: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 | Description of terms of shares reserved for issue under options and contracts for sale of shares
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of terms of shares reserved for issue under options and contracts for the sale of shares.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | vii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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Element ird_fs_pe: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 | Description of transactions with related party
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:URI |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty

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Element ird_fs_pe: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 | Description of type of hedge
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the type of a hedge used by the entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTypeOfHedge
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfTypeOfHedge

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Element ird_fs_pe: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 | Description of type of plan
en | http://www.xbrl.org/2003/arcrole/concept-label | The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTypeOfPlan
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfTypeOfPlan

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Element ird_fs_pe: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 | Disclosure of uncertainties of entity's ability to continue as going concern [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.9
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

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Element ird_fs_pe: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 | Description of vesting requirements for share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Presentation | ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

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Element ird_fs_pe: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 | Disclosure of voluntary change in accounting policy [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of a voluntary change in accounting policy.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.14
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy

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Element ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities

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

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Element ird_fs_pe: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 | Destruction of major production plant [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for destruction of a major production plant.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DestructionOfMajorProductionPlantMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:DestructionOfMajorProductionPlantMember

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Element ird_fs_pe: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 | Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
References |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

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Element ird_fs_pe: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 | Disclosure of assets and liabilities with significant risk of material adjustment [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

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

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

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Element ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory

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

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Element ird_fs_pe: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 | Disclosure of detailed information about business combination [abstract]
References |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfBusinessCombinationsTable ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
Presentation | ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsTable ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsLineItems

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Element ird_fs_pe: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 | Disclosure of business combinations [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for business combinations.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 19
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:UsefulLivesGoodwill ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract

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

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

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Element ird_fs_pe: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 | Disclosure of cash flow statement [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for a statement of cash flows.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.1
ref:URI |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfConversionOfDebtToEquity ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:IncomeTaxesPaidRefundAbstract

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Element ird_fs_pe: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 | Disclosure of changes in accounting estimates [abstract]
References |
Definition | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems

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Element ird_fs_pe: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 | Disclosure of changes in accounting estimates [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of changes in accounting estimates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.18
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract

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

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Element ird_fs_pe: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 | Disclosure of changes in accounting estimates [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to the changes in accounting estimates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.18
ref:URI |
Definition | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AccountingEstimatesAxis
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs_pe:AccountingEstimatesAxis

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Element ird_fs_pe: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 | Disclosure of changes in accounting policies, accounting estimates and errors [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for changes in accounting policies, accounting estimates and errors.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 10
ref:Subsection | Scope of this section
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

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Element ird_fs_pe: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 | Disclosure of classes of share capital [abstract]
References |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems

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Element ird_fs_pe: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 | Disclosure of classes of share capital [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of classes of share capital. [Refer: Share capital [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract

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

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Element ird_fs_pe: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 | Disclosure of classes of share capital [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to classes of share capital.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfShareCapitalAxis
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ird_fs_pe:DisclosureOfClassesOfShareCapitalTable -> ird_fs_pe:ClassesOfShareCapitalAxis

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Element ird_fs_pe: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 | Disclosure of comparative information prepared under previous GAAP [abstract]
References |
Definition | ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Presentation | ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

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Element ird_fs_pe: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 | Disclosure of comparative information prepared under previous GAAP [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure, in the entity's first financial statements that conform to HKFRS for Private Entities, of comparative information prepared under previous GAAP.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

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

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Element ird_fs_pe: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 | Disclosure of comparative information prepared under previous GAAP [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to comparative information prepared under previous GAAP.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:URI |
Definition | ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Presentation | ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable -> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis

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Element ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory

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

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Element ird_fs_pe: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 | Disclosure of contingent liabilities [abstract]
References |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfContingentLiabilitiesTable ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesTable ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems

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Element ird_fs_pe: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 | Disclosure of contingent liabilities [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract

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

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Element ird_fs_pe: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 | Disclosure of contingent liabilities [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to contingent liabilities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfContingentLiabilitiesTable ird_fs_pe:DisclosureOfContingentLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesTable ird_fs_pe:DisclosureOfContingentLiabilitiesTable -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis

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Element ird_fs_pe: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 | Disclosure of defined benefit plans [abstract]
References |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems

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Element ird_fs_pe: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 | Disclosure of defined benefit plans [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract

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

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Element ird_fs_pe: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 | Disclosure of defined benefit plans [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to defined benefit plans.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:DefinedBenefitPlansAxis
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ird_fs_pe:DisclosureOfDefinedBenefitPlansTable -> ird_fs_pe:DefinedBenefitPlansAxis

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Element ird_fs_pe: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 | Disclosure of detailed information about business combinations [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfBusinessCombinationsAbstract

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Element ird_fs_pe: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 | Disclosure of detailed information about hedges [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of detailed information about hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingAbstract

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Element ird_fs_pe: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 | Disclosure of detailed information about intangible assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsAbstract

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Element ird_fs_pe: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 | Disclosure of detailed information about property, plant and equipment [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract

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Element ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory

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

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Element ird_fs_pe: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 | Disclosure of effect of changes in foreign exchange rates [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for the effect of changes in foreign exchange rates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 30
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfFunctionalCurrency ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation

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Element ird_fs_pe: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 | Disclosure of employee benefits [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for employee benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 28
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability

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Element ird_fs_pe: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 | Disclosure of events after reporting period [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for events after the reporting period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 32
ref:Subsection | Disclosure
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfBodyOfAuthorisation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013 ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems

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

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Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable

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

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Element ird_fs_pe: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 | Disclosure of financial assets [abstract]
References |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfFinancialAssetsTable ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsAbstract ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTable ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsLineItems

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Element ird_fs_pe: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 | Disclosure of financial assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of financial assets. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsExplanatory ird_fs_pe:DisclosureOfFinancialAssetsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsAbstract

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Element ird_fs_pe: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 | Disclosure of financial assets [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
References |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinancialAssetsLineItems ird_fs_pe:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossOnFinancialAssets
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsLineItems ird_fs_pe:DisclosureOfFinancialAssetsLineItems -> ird_fs_pe:ImpairmentLossOnFinancialAssets

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Element ird_fs_pe: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 | Disclosure of financial assets [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to financial assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfFinancialAssetsTable ird_fs_pe:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfFinancialAssetsAxis
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTable ird_fs_pe:DisclosureOfFinancialAssetsTable -> ird_fs_pe:ClassesOfFinancialAssetsAxis

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Element ird_fs_pe: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 | Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
References |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

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Element ird_fs_pe: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 | Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.45
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

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

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

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Element ird_fs_pe: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 | Disclosure of financial instruments [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for financial instruments.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 11
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:LoansPayableInDefault ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsExplanatory ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingExplanatory

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Element ird_fs_pe: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 | Disclosure of first-time adoption [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for the entity's first-time adoption of HKFRS for Private Entities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 35
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

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Element ird_fs_pe: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 | Disclosure of general information about financial statements [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for general information about financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 3
ref:Subsection | Identification of the financial statements
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriod2013 ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:PeriodCoveredByFinancialStatements ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:LevelOfRoundingUsedInFinancialStatements

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Element ird_fs_pe: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 | Disclosure of government grants [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for government grants.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 24
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:GovernmentGrants ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:RevenueFromGovernmentGrants ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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Element ird_fs_pe: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 | Disclosure of detailed information about hedges [abstract]
References |
Definition | ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfHedgeAccountingTable ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Presentation | ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingAbstract ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingTable ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingLineItems

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Element ird_fs_pe: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 | Disclosure of hedge accounting [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of hedge accounting.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.26
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgingInstrument ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

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

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Element ird_fs_pe: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 | Disclosure of detailed information about hedges [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to details of hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:URI |
Definition | ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfHedgeAccountingTable ird_fs_pe:DisclosureOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TypesOfRisksAxis
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingTable ird_fs_pe:DisclosureOfHedgeAccountingTable -> ird_fs_pe:TypesOfRisksAxis

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Element ird_fs_pe: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 | Disclosure of hyperinflationary reporting [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for financial reporting in hyperinflationary economies.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 31
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:IdentityOfPriceIndex ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:LevelOfPriceIndex ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:PriceIndexMovements ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:GainsLossesOnNetMonetaryPosition

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Element ird_fs_pe: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 | Disclosure of impairment loss and reversal of impairment loss [abstract]
References |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

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Element ird_fs_pe: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 | Disclosure of impairment loss and reversal of impairment loss [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:URI |
Presentation | ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

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

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Element ird_fs_pe: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 | Disclosure of impairment loss and reversal of impairment loss [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to impairment loss and the reversal of impairment loss.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs_pe:ClassesOfAssetsAxis

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Element ird_fs_pe: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 | Disclosure of impairment of assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for the impairment of assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 27
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory

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Element ird_fs_pe: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 | Disclosure of income tax [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for income taxes.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.38
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

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Element ird_fs_pe: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 | Disclosure of detailed information about intangible assets [abstract]
References |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfIntangibleAssetsTable ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
Presentation | ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsTable ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsLineItems

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Element ird_fs_pe: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 | Disclosure of intangible assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for intangible assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 18
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ResearchAndDevelopmentExpense

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

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Element ird_fs_pe: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 | Disclosure of intangible assets material to entity [abstract]
References |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems

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Element ird_fs_pe: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 | Disclosure of intangible assets material to entity [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract

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

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

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

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Element ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory

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

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Element ird_fs_pe: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 | Disclosure of inventories [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for inventories.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 13
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryCostFormulas ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryWritedown2011 ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:ReversalOfInventoryWritedown ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities

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Element ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory

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

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Element ird_fs_pe: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 | Disclosure of investment property at fair value through profit or loss [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for investment property at fair value through profit or loss.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 16
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract

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Element ird_fs_pe: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 | Disclosure of leases [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for leases.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 20
ref:Subsection | Scope of this section
ref:URI |
Presentation | ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory

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Element ird_fs_pe: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 | Description of nature of potential income tax consequences that would result from payment of dividend
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings (deficit)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | g
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

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Element ird_fs_pe: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 | Disclosure of non-adjusting events after reporting period [abstract]
References |
Definition | ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Presentation | ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

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Element ird_fs_pe: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 | Disclosure of non-adjusting events after reporting period [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.10
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

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

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

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Element ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory

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

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Element ird_fs_pe: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 | Disclosure of number and weighted average exercise prices of share options [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of the number and weighted average exercise prices of share options.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement

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Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract

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

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Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory

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

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Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems

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

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Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable

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 | Disclosure of other long-term employee benefits [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to other long-term employee benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.42
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Presentation | ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis

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Element ird_fs_pe: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 | Disclosure of other provisions [abstract]
References |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfOtherProvisionsTable ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsAbstract ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsTable ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsLineItems

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Element ird_fs_pe: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 | Disclosure of other provisions, contingent liabilities and contingent assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for other provisions, contingent liabilities and contingent assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 21
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsExplanatory ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfNatureOfContingentAssets ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:EstimatedFinancialEffectOfContingentAssets ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

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Element ird_fs_pe: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 | Disclosure of other provisions [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:URI |
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsExplanatory ird_fs_pe:DisclosureOfOtherProvisionsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsAbstract

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

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Element ird_fs_pe: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 | Disclosure of other provisions [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to other provisions.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfOtherProvisionsTable ird_fs_pe:DisclosureOfOtherProvisionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfProvisionsAxis
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsTable ird_fs_pe:DisclosureOfOtherProvisionsTable -> ird_fs_pe:ClassesOfProvisionsAxis

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Element ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory

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

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Element ird_fs_pe: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 | Disclosure of detailed information about property, plant and equipment [abstract]
References |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
Presentation | ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems

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Element ird_fs_pe: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 | Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 17
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

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

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

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Element ird_fs_pe: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 | Disclosure of reclassifications or changes in presentation [abstract]
References |
Definition | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems

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Element ird_fs_pe: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 | Disclosure of reclassifications or changes in presentation [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of reclassifications or changes in the presentation of items in the financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract

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

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Element ird_fs_pe: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 | Disclosure of reclassifications or changes in presentation [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to reclassifications or changes in presentation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:URI |
Definition | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReclassifiedItemsAxis
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable -> ird_fs_pe:ReclassifiedItemsAxis

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Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract

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

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Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory

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

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Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems

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

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Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable

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

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Element ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory

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

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Element ird_fs_pe: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 | Disclosure of reconciliation of changes in biological assets [abstract]
References |
Definition | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Presentation | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

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Element ird_fs_pe: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 | Disclosure of reconciliation of changes in biological assets [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

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Element ird_fs_pe: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 | Disclosure of reconciliation of changes in biological assets [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
References |
Definition | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Presentation | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract

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

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Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract

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

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Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory

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

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Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems

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

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Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable

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

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Element ird_fs_pe: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 | Disclosure of related party [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for related parties.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 33
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfParentEntity ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:KeyManagementPersonnelCompensation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

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Element ird_fs_pe: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 | Disclosure of reserves within equity [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of reserves within equity. [Refer: Other reserves [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesWithinEquityAbstract

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Element ird_fs_pe: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 | Disclosure of reserves within equity [abstract]
References |
Definition | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfReservesWithinEquityTable ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Presentation | ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityTable ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems

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Element ird_fs_pe: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 | Disclosure of reserves within equity [line items]
en | http://www.xbrl.org/2003/arcrole/concept-label | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
References |
Definition | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ird_fs_pe:DisclosureOfReservesWithinEquityLineItems -> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity

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Element ird_fs_pe: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 | Disclosure of reserves within equity [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to reserves within equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfReservesWithinEquityTable ird_fs_pe:DisclosureOfReservesWithinEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReservesWithinEquityAxis
Presentation | ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityTable ird_fs_pe:DisclosureOfReservesWithinEquityTable -> ird_fs_pe:ReservesWithinEquityAxis

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Element ird_fs_pe: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 | Disclosure of revenue [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for revenue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 23
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRevenueExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue

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Element ird_fs_pe: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 | Disclosure of share capital, reserves and other equity interest [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for share capital, reserves and other equity interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:URI |
Presentation | ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DescriptionOfOtherEquityInterest

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Element ird_fs_pe: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 | Disclosure of share-based payment arrangements [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The entire disclosure for share-based payment arrangements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Section | 26
ref:Subsection | Disclosures
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:SharebasedPaymentTransactions ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011

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Element ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

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

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Element ird_fs_pe: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 | Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Presentation | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

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Element ird_fs_pe: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 | Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

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

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

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Element ird_fs_pe:DisclosureOfTerminationBenefitsAbstract

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

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Element ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory

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

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Element ird_fs_pe:DisclosureOfTerminationBenefitsLineItems

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

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Element ird_fs_pe:DisclosureOfTerminationBenefitsTable

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 | Disclosure of termination benefits [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to termination benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.43
ref:URI |
Definition | ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfTerminationBenefitsTable ird_fs_pe:DisclosureOfTerminationBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Presentation | ird_fs_pe:DisclosureOfTerminationBenefitsAbstract -> ird_fs_pe:DisclosureOfTerminationBenefitsTable ird_fs_pe:DisclosureOfTerminationBenefitsTable -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis

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Element ird_fs_pe: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 | Disclosure of terms and conditions of share-based payment arrangement [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Presentation | ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

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Element ird_fs_pe: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 | Disclosure of terms and conditions of share-based payment arrangement [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

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

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

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Element ird_fs_pe: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 | Disclosure of transactions between related parties [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems

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Element ird_fs_pe: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 | Disclosure of transactions between related parties [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract

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

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Element ird_fs_pe: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 | Disclosure of transactions between related parties [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to transactions between related parties.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:URI |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfRelatedPartiesAxis
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs_pe:CategoriesOfRelatedPartiesAxis

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Element ird_fs_pe: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 | Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of whether the breach of terms or default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.47
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

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

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Element ird_fs_pe: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 | Disposals, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Disposals, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in biological assets resulting from disposals. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DisposalsBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisposalsBiologicalAssets

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Element ird_fs_pe: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 | Disposals, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Disposals, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Disposals, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Disposals, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in investment property at cost less accumulated depreciation and impairment resulting from disposals. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe: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 | Disposals, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Disposals, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisposalsPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Distribution costs
en | http://www.xbrl.org/2003/arcrole/concept-label | Distribution costs
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of costs relating to the distribution of goods and services.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DistributionCosts
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DistributionCosts

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Element ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome

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 | Dividends and other distributions from associates accounted for by cost model recognised as income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of dividends and other distributions from associates accounted for by the cost model, recognised as income.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.13
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome

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Element ird_fs_pe:DividendsDeclaredAndPaidOrPayable

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 | Dividends declared and paid or payable
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends declared and paid or payable
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of declared dividends that were paid or are payable.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.5
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:DividendsDeclaredAndPaidOrPayable

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Element ird_fs_pe: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 | Dividends recognised as distributions to owners
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends recognised as distributions to owners
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of dividends recognised as distributions to owners.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DividendsPaid
Calculation | ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:DividendsPaid
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:DividendsPaid

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Element ird_fs_pe: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 | Dividends paid, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for dividends paid by the entity, classified as financing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.14
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities

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Element ird_fs_pe: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 | Dividends paid, classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for dividends paid by the entity, classified as operating activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.15
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities

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Element ird_fs_pe: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 | Dividends received, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends received
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from dividends received, classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.14
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities

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Element ird_fs_pe: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 | Dividends received, classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Dividends received
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from dividends received, classified as operating activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.15
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities

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Element ird_fs_pe: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 | Domicile of entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The country in which the entity is registered and where it has its legal address or registered office.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DomicileOfEntity

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Element ird_fs_pe: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 | Effect of exchange rate changes on cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.13
ref:URI |
Calculation | ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Presentation | ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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Element ird_fs_pe: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 | Effect of exchange rate changes on cash and cash equivalents [abstract]
References |
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents

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Element ird_fs_pe: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 | Effect of transition to HKFRS for Private Entities [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the financial effect of the transition from previous GAAP to HKFRS for Private Entities. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:URI |
Definition | ird_fs_pe:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EffectOfTransitionToHKFRSsMember
Presentation | ird_fs_pe:HKFRSsMember -> ird_fs_pe:EffectOfTransitionToHKFRSsMember

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Element ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment

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 | Effective date of revaluation, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The effective date of the revaluation of property, plant and equipment stated at revalued amounts.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.33
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment

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Element ird_fs_pe: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 | Employee benefits expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Employee benefits expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Total employee benefits expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:EmployeeBenefitsExpense ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:WagesAndSalaries ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:SocialSecurityContributions ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherShorttermEmployeeBenefits ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:TerminationBenefitsExpense ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherLongtermBenefits ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherEmployeeExpense
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:EmployeeBenefitsExpense ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:EmployeeBenefitsExpense

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Element ird_fs_pe: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 | Entering into significant commitments or contingent liabilities [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | i
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

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Element ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember

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

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Element ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember

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

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

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

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Element ird_fs_pe: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 | Equity
en | http://www.xbrl.org/2003/arcrole/concept-label | Equity at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Equity at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Total equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of residual interest in the assets of the entity after deducting all its liabilities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | q
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:Equity ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:Equity
Calculation | ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:Equity ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:Equity ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs_pe:Equity

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Element ird_fs_pe: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 | Equity [abstract]
References |
Presentation | ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity

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Element ird_fs_pe: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 | Equity and liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | Total equity and liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities
Presentation | ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities

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Element ird_fs_pe: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 | Equity and liabilities [abstract]
References |
Presentation | ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities

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Element ird_fs_pe: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 | Equity attributable to owners of parent
en | http://www.xbrl.org/2003/arcrole/concept-label | Total equity attributable to owners of parent
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | r
ref:URI |
Calculation | ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent

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

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Element ird_fs_pe: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 | Equity instruments, amount contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets

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Element ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets

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 | Equity instruments, percentage contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The percentage that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets

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

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Element ird_fs_pe:EstimatedFinancialEffectOfContingentAssets

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

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Element ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities

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 | Estimated financial effect of contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities

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Element ird_fs_pe: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 | Expected reimbursement, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExpectedReimbursementOtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:ExpectedReimbursementOtherProvisions

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Element ird_fs_pe: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 | Expense recognised during period for bad and doubtful debts for related party transaction
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

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Element ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation

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

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Element ird_fs_pe: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 | Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the line item in the statement of comprehensive income in which a gain in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination is recognised. [Refer: Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

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Element ird_fs_pe: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 | Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

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Element ird_fs_pe: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 | Explanation of body of authorisation
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of who authorised the financial statements for issue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.9
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfBodyOfAuthorisation

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Element ird_fs_pe: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 | Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

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Element ird_fs_pe: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 | Explanation of changes in applicable tax rates to previous accounting period
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

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Element ird_fs_pe: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 | Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements. [Refer: Investment property at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

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Element ird_fs_pe: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 | Explanation of departure from HKFRS for Private Entities
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the entity's departure from HKFRS for Private Entities, disclosing that it has complied with HKFRS for Private Entities except that it has departed from a particular requirement to achieve a fair presentation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.5
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.5
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfDepartureFromHKFRS

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Element ird_fs_pe: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 | Explanation of details of guarantees given or received of outstanding balances for related party transaction
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Presentation | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

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Element ird_fs_pe: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 | Explanation of effect of transition on reported cash flows
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported cash flows. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.12
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows

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Element ird_fs_pe: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 | Explanation of effect of transition on reported financial performance
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported financial performance. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.12
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

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Element ird_fs_pe: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 | Explanation of effect of transition on reported financial position
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported financial position. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.12
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition

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

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

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Element ird_fs_pe: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 | Explanation of fact that entity's owners or others have power to amend financial statements after issue
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.9
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

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Element ird_fs_pe: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 | Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 31.15
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

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

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Element ird_fs_pe: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 | Explanation of fact that shares have no par value
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the fact that shares have no par value. [Refer: Par value per share]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue

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Element ird_fs_pe: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 | Explanation of estimated financial effect of contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities

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

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Element ird_fs_pe: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 | Explanation of investing and financing transactions not requiring use of cash or cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.18
ref:URI |
Presentation | ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

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Element ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment

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

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Element ird_fs_pe: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 | Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.6
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

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Element ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements

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

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Element ird_fs_pe: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 | Explanation of modifications, modified share-based payment arrangements
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.21
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements

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Element ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation

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

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Element ird_fs_pe: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 | Explanation of possibility of reimbursement, contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities

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

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

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

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Element ird_fs_pe: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 | Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.23
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

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Element ird_fs_pe: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 | Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.13
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.14
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

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Element ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared

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

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Element ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup

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

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Element ird_fs_pe: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 | Explanation of relationships between parent and subsidiaries
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the relationships between a parent and its subsidiaries.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.5
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity

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Element ird_fs_pe: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 | Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the existence of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds on the disposal of investment property at fair value through profit or loss. [Refer: Investment property at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

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Element ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment

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

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Element ird_fs_pe: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 | Description of share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Presentation | ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems -> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

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Element ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate

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

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Element ird_fs_pe: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 | Explanation of terms and conditions of outstanding balances for related party transaction
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Presentation | ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

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Element ird_fs_pe: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 | Explanation of unfulfilled conditions and other contingencies attaching to government assistance
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 24.6
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

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Element ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor

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

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Element ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation

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

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

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Element ird_fs_pe: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 | Explanation of why entity not regarded as going concern
en | http://www.xbrl.org/2003/arcrole/concept-label | The explanation of the reason why the entity is not regarded as a going concern.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.9
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

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Element ird_fs_pe: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 | Expropriation of major assets by government [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for expropriation of major assets by government.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember

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Element ird_fs_pe: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 | Fair value of investments in joint ventures for which there are quoted market prices
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.19
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

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Element ird_fs_pe: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 | Fair value of investments in associates for which there are quoted market prices
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.12
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

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Element ird_fs_pe: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 | Finance costs
en | http://www.xbrl.org/2003/arcrole/concept-label | Finance costs
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of costs associated with financing activities of the entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts

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Element ird_fs_pe: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 | Finance income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income associated with interest and other financing activities of the entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.9
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome

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Element ird_fs_pe: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 | Financial assets at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss

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

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Element ird_fs_pe: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 | Financial assets pledged as collateral for liabilities or contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities. [Refer: Contingent liabilities [member]; Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.46
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

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Element ird_fs_pe: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 | Financial assets recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets, class [member]; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost

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 | Financial assets that are debt instruments, at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost

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Element ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost

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 | Financial assets that are equity instruments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost

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Element ird_fs_pe: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 | Transferred financial assets that are not derecognised in their entirety [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.45
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

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Element ird_fs_pe: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 | Transferred financial assets that are not derecognised in their entirety [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.45
ref:URI |
Definition | ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation | ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember

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Element ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

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 | Financial assets whose fair value is no longer available or is not available without undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets whose fair value is no longer available or is not available without undue cost or effort.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.44
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

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

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

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

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

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Element ird_fs_pe: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 | Financial liabilities at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost

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Element ird_fs_pe: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 | Financial liabilities at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs_pe: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 | Financial liabilities recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | Financial liabilities recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate

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Element ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

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 | Financial liabilities whose fair value is no longer available or is not available without undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial liabilities whose fair value is no longer available or is not available without undue cost or effort.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.44
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

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Element ird_fs_pe:FixturesAndFittings

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 | Fixtures and fittings
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:FixturesAndFittings
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:FixturesAndFittings

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Element ird_fs_pe:FixturesAndFittingsMember

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

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Element ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember

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 | Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for foreign exchange or interest rate risks in a firm commitment or a highly probable forecast transaction.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.17
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Presentation | ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember

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Element ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember

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 | Foreign exchange risks in net investment in foreign operations [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for foreign exchange risks in a net investment in a foreign operation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.17
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Presentation | ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember

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Element ird_fs_pe:GainRecognisedInBargainPurchaseTransaction

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 | Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of any gain recognised in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:GainRecognisedInBargainPurchaseTransaction

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Element ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax

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 | Gains (losses) on cash flow hedges, before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax

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Element ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax

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 | Gains (losses) on cash flow hedges, net of tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax

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Element ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

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 | Foreign exchange gain (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with sections 11 and 12 of HKFRS for Private Entities. [Refer: At fair value [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.25
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

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Element ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets

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 | Gains (losses) on fair value adjustment, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) arising from changes in fair value less costs to sell of biological assets. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets

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Element ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty

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 | Gains (losses) on fair value adjustment, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) from changes in the fair value of investment property at fair value through profit or loss. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | ii
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty

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Element ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost

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 | Gains (losses) on financial assets at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Presentation | ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost

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Element ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

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 | Gains (losses) on financial assets at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract

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

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Element ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost

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 | Gains (losses) on financial liabilities at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | a
ref:Clause | iv
ref:URI |
Presentation | ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost

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Element ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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 | Gains (losses) on financial liabilities at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk

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 | Gains (losses) on hedged item attributable to hedged risk, fair value hedges
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.28
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk

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Element ird_fs_pe:GainsLossesOnHedgingInstrument

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 | Gains (losses) on hedging instrument, fair value hedges
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on hedging instruments in fair value hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.28
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgingInstrument

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Element ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

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 | Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

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Element ird_fs_pe:GainsLossesOnNetMonetaryPosition

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 | Gains (losses) on net monetary position
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 31.15
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:GainsLossesOnNetMonetaryPosition

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Element ird_fs_pe:Goodwill

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

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Element ird_fs_pe:GoodwillMember

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 | Goodwill [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for goodwill. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GoodwillMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:GoodwillMember

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Element ird_fs_pe:GovernmentGrants

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

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Element ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset

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 | Gross amount due from customers for contract work as asset
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.32
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset

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Element ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability

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 | Gross amount due to customers for contract work as liability
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses).
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.32
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability

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Element ird_fs_pe:GrossCarryingAmountMember

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

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Element ird_fs_pe:GrossInvestmentInFinanceLease

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 | Gross investment in finance lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossInvestmentInFinanceLease
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:GrossInvestmentInFinanceLease

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Element ird_fs_pe:GrossProfit

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 | Gross profit
en | http://www.xbrl.org/2003/arcrole/concept-label | Gross profit
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:GrossProfit ird_fs_pe:GrossProfit ->Weight: 1.0-> ird_fs_pe:Revenue ird_fs_pe:GrossProfit ->Weight: -1.0-> ird_fs_pe:CostOfSales
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:GrossProfit

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Element ird_fs_pe:HKFRSsMember

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

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Element ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed

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 | Identifiable assets acquired (liabilities assumed)
en | http://www.xbrl.org/2003/arcrole/concept-label | Net identifiable assets acquired (liabilities assumed)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0-> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed

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Element ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate

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 | Identifiable intangible assets recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate

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Element ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities

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

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Element ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities

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

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Element ird_fs_pe:IdentityOfPriceIndex

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

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Element ird_fs_pe:ImpairmentLossOnFinancialAssets

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 | Impairment loss on financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss on financial assets. [Refer: Financial assets, class [member]; Impairment loss recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossOnFinancialAssets
Presentation | ird_fs_pe:DisclosureOfFinancialAssetsLineItems -> ird_fs_pe:ImpairmentLossOnFinancialAssets

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Element ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

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 | Impairment loss recognised in other comprehensive income, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Impairment loss recognised in other comprehensive income, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

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Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss

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 | Impairment loss recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in profit or loss. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill

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 | Impairment loss recognised in profit or loss, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Impairment loss recognised in profit or loss, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill

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Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

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 | Impairment loss recognised in profit or loss, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Impairment loss recognised in profit or loss, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Impairment loss recognised in profit or loss; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

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 | Impairment loss recognised in profit or loss, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Impairment loss recognised in profit or loss, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

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Element ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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 | Impairment loss (reversal of impairment loss) recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Reversal of impairment loss (impairment loss) recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract

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

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Element ird_fs_pe:IncomeStatementAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit or loss [abstract]
References |
Presentation | ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract

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Element ird_fs_pe:IncomeTaxExpenseContinuingOperations

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 | Tax expense (income), continuing operations
en | http://www.xbrl.org/2003/arcrole/concept-label | Total tax expense (income)
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax income (expense)
en | http://www.xbrl.org/2003/arcrole/concept-label | The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:CurrentTaxExpenseIncome ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: -1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations

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Element ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome

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 | Income tax relating to cash flow hedges of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Presentation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome

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Element ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

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 | Income tax relating to changes in revaluation surplus of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Presentation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

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Element ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome

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 | Income tax relating to components of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | Income tax relating to components of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | Aggregated income tax relating to components of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Presentation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome

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Element ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract

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

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Element ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome

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 | Income tax relating to defined benefit plans of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to amounts recognised in other comprehensive income in relation to actuarial gains and losses on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Presentation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome

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Element ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome

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 | Income tax relating to exchange differences on translation of other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Presentation | ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome

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Element ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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 | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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Element ird_fs_pe:IncomeTaxesPaidRefund

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 | Income taxes paid (refund)
en | http://www.xbrl.org/2003/arcrole/concept-label | Total income taxes paid (refund)
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash flows from income taxes paid or refunded.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.17
ref:URI |
Calculation | ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Presentation | ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefund

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Element ird_fs_pe:IncomeTaxesPaidRefundAbstract

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

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Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities

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 | Income taxes paid (refund), classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Income taxes refund (paid)
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.17
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Presentation | ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities

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Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities

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 | Income taxes paid (refund), classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Income taxes refund (paid)
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.17
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Presentation | ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities

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Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities

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 | Income taxes paid (refund), classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Income taxes refund (paid)
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.17
ref:URI |
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Presentation | ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities

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Element ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember

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

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Element ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember

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

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Element ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember

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 | Increase (decrease) due to voluntary changes in accounting policy [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the financial effect of voluntary changes in accounting policy.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.14
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Presentation | ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember

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Element ird_fs_pe:IncreaseDecreaseInAccountingEstimate

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 | Increase (decrease) in accounting estimate
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.18
ref:URI |
Definition | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Presentation | ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:IncreaseDecreaseInAccountingEstimate

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Element ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents

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 | Increase (decrease) in cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | Net increase (decrease) in cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents

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Element ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

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 | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
en | http://www.xbrl.org/2003/arcrole/concept-label | Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.13
ref:URI |
Calculation | ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInOperatingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInInvestingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInOperatingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInInvestingActivities ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

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Element ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Increase (decrease) in investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding

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 | Increase (decrease) in number of shares outstanding
en | http://www.xbrl.org/2003/arcrole/concept-label | Total increase (decrease) in number of shares outstanding
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Presentation | ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract -> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding

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Element ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue

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 | Increase (decrease) through actuarial gains (losses), plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets resulting from actuarial gains (losses). [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue

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 | Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights resulting from actuarial gains (losses). [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue

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 | Increase (decrease) through business combinations, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue

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 | Increase (decrease) through business combinations, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings

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 | Increase (decrease) through changes in accounting policies, retained earnings
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained earnings (deficit)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.5
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings

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Element ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl

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 | Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl

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Element ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue

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 | Increase (decrease) through contributions by employer, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by the employer. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue

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 | Increase (decrease) through contributions by employer, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights resulting from contributions by the employer. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue

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 | Increase (decrease) through contributions by plan participants, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by plan participants. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue

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 | Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights resulting from contributions by plan participants. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings

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 | Increase (decrease) through corrections of errors, retained earnings
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings (deficit)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.5
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings

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Element ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue

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 | Increase (decrease) through current service cost, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the present value of a defined benefit obligation resulting from employee service in the current period. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue

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 | Increase (decrease) through interest cost, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the present value of a defined benefit obligation resulting from interest cost. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets

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 | Increase (decrease) through net exchange differences, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue

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 | Increase (decrease) through net exchange differences, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the present value of a defined benefit obligation resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

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 | Increase (decrease) through net exchange differences, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill

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 | Increase (decrease) through net exchange differences, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty

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 | Increase (decrease) through net exchange differences, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at fair value through profit or loss resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | viii
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions

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 | Increase (decrease) through net exchange differences, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue

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 | Increase (decrease) through net exchange differences, plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of defined benefit plan assets resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Calculation | ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Presentation | ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

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 | Increase (decrease) through net exchange differences, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | viii
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

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Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue

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 | Increase (decrease) through net exchange differences, reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Calculation | ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue

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Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill

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 | Increase (decrease) through other changes, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty

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 | Increase (decrease) through other changes, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at fair value through profit or loss resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty

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Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | viii
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment

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 | Increase (decrease) through other changes, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | viii
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment

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Element ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners

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 | Increase through other contributions by owners, equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners

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Element ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners

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

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Element ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue

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 | Increase (decrease) through past service cost, defined benefit obligation, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in the present value of a defined benefit obligation resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Calculation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue

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Element ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions

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 | Increase (decrease) through share-based payment transactions, equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions

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Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets

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 | Increase (decrease) through other changes, biological assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.7
ref:Subparagraph | c
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Calculation | ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Presentation | ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets

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Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity

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 | Increase (decrease) through other changes, equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity

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Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill

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 | Increase (decrease) through other changes, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Presentation | ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill

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Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions

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 | Increase (decrease) through transfers and other changes, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions

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Element ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions

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 | Increase (decrease) through treasury share transactions, equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions

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Element ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Indication of other forms of government assistance with direct benefits for entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 24.6
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity

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Element ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Indication of uncertainties of amount or timing of outflows, contingent liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Presentation | ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

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Element ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Indication of uncertainties of amount or timing of outflows, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions

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Element ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Information about contingent liabilities that disclosure is not practicable
en | http://www.xbrl.org/2003/arcrole/concept-label | Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable

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Element ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant

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 | Intangible assets acquired by way of government grant
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant

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Element ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue

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 | Intangible assets acquired by way of government grant, fair value initially recognised
en | http://www.xbrl.org/2003/arcrole/concept-label | The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue

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Element ird_fs_pe:IntangibleAssetsAndGoodwill

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 | Intangible assets and goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Total intangible assets and goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:Goodwill
Presentation | ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwill

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Element ird_fs_pe:IntangibleAssetsAndGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Intangible assets and goodwill [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwillAbstract ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:Goodwill ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwill

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Element ird_fs_pe:IntangibleAssetsMaterialToEntity

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 | Intangible assets material to entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsMaterialToEntity
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:IntangibleAssetsMaterialToEntity

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Element ird_fs_pe:IntangibleAssetsMaterialToEntityAxis

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 | Intangible assets material to entity [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:IntangibleAssetsMaterialToEntityMember ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable -> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember

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Element ird_fs_pe:IntangibleAssetsMaterialToEntityMember

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 | Intangible assets material to entity [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:IntangibleAssetsMaterialToEntityMember ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Presentation | ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember

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Element ird_fs_pe:IntangibleAssetsOtherThanGoodwill

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 | Intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | Intangible assets other than goodwill at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Intangible assets other than goodwill at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Total intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:BrandNames ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleExplorationAndEvaluationAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:MastheadsAndPublishingTitles ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ComputerSoftware ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:LicencesAndFranchises ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:OtherIntangibleAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsUnderDevelopment ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:AssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Intangible assets other than goodwill [abstract]
References |
Presentation | ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:BrandNames ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleExplorationAndEvaluationAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:MastheadsAndPublishingTitles ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ComputerSoftware ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:LicencesAndFranchises ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsUnderDevelopment ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:OtherIntangibleAssets ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember

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 | Intangible assets other than goodwill [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BrandNamesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MastheadsAndPublishingTitlesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComputerSoftwareMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LicencesAndFranchisesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherIntangibleAssetsMember ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:BrandNamesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:MastheadsAndPublishingTitlesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:ComputerSoftwareMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:LicencesAndFranchisesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:OtherIntangibleAssetsMember ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember

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Element ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities

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 | Intangible assets pledged as security for liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities

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Element ird_fs_pe:IntangibleAssetsUnderDevelopment

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 | Intangible assets under development
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsUnderDevelopment
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsUnderDevelopment

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Element ird_fs_pe:IntangibleAssetsUnderDevelopmentMember

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 | Intangible assets under development [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember

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Element ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted

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 | Intangible assets whose title is restricted
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted

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Element ird_fs_pe:IntangibleExplorationAndEvaluationAssets

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 | Intangible exploration and evaluation assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of exploration and evaluation expenditures recognised as intangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleExplorationAndEvaluationAssets

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Element ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember

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 | Intangible exploration and evaluation assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Intangible exploration and evaluation assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember

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Element ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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 | Interest expense for financial liabilities not at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense arising from interest for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
References |
Presentation | ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss

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 | Interest income for financial assets not at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.48
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:InterestPaidClassifiedAsFinancingActivities

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 | Interest paid, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for interest paid, classified as financing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.14
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities

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Element ird_fs_pe:InterestPaidClassifiedAsInvestingActivities

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 | Interest paid, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for interest paid, classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.14
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities

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Element ird_fs_pe:InterestPaidClassifiedAsOperatingActivities

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 | Interest paid, classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for interest paid, classified as operating activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.15
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities

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Element ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember

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 | Interest rate risks of debt instruments measured at amortised cost [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for interest rate risks of debt instruments measured at amortised cost. Interest rate risk is a type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.17
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Presentation | ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember

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Element ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities

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 | Interest received, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest received
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from interest received, classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.14
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities

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Element ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities

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 | Interest received, classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Interest received
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from interest received, classified as operating activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.15
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities

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Element ird_fs_pe:Inventories

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 | Current inventories
en | http://www.xbrl.org/2003/arcrole/concept-label | Total current inventories
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current inventories. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:Inventories ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:InventoriesHeldForSale ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:WorkInProgress ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:Inventories ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:Inventories

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Element ird_fs_pe:InventoriesHeldForSale

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 | Current inventories held for sale
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | c
ref:Clause | i
ref:URI |
Calculation | ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:InventoriesHeldForSale
Presentation | ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:InventoriesHeldForSale

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Element ird_fs_pe:InventoriesMember

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 | Inventories [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for inventories. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InventoriesMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InventoriesMember

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Element ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities

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 | Inventories pledged as security for liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of inventories pledged as security for liabilities. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities

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Element ird_fs_pe:InventoriesTotal

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 | Inventories
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InventoriesTotal
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:InventoriesTotal

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Element ird_fs_pe:InventoryCostFormulas

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

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Element ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate

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 | Inventory recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate

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Element ird_fs_pe:InventoryWritedown2011

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 | Inventory write-down
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense recognised related to the impairment of inventories to the selling price less costs to complete and sell. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryWritedown2011

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Element ird_fs_pe:InvestmentProperty

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 | Investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Investment property at fair value through profit or loss at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Investment property at fair value through profit or loss at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty

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Element ird_fs_pe:InvestmentPropertyMember

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 | Investment property [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InvestmentPropertyMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentPropertyMember

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Element ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis

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 | Investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Investment property at cost less accumulated depreciation and impairment at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Investment property at cost less accumulated depreciation and impairment at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | ea
ref:URI |
Definition | ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis

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Element ird_fs_pe:InvestmentsInAssociates

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 | Investments in associates
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.12
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | j
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInAssociates

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Element ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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 | Investments in associates accounted for under cost model because undue cost or effort exemption is applied
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investments in associates accounted for under the cost model because the undue cost or effort exemption is applied. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.15
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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Element ird_fs_pe:InvestmentsInAssociatesMember

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 | Investments in associates [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for investments in associates. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InvestmentsInAssociatesMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentsInAssociatesMember

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Element ird_fs_pe:InvestmentsInJointVentures

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 | Investments in joint ventures
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.19
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | k
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures

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Element ird_fs_pe:InvestmentsInJointVenturesMember

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 | Investments in joint ventures [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for investments in joint ventures. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InvestmentsInJointVenturesMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentsInJointVenturesMember

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Element ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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 | Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investments in jointly controlled entities accounted for under the cost model because the undue cost or effort exemption is applied. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.21
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied

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Element ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate

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 | Investments in subsidiaries not consolidated at reporting date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of investments in subsidiaries that are not consolidated at the reporting date. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.23A
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate

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Element ird_fs_pe:IssueOfEquity

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 | Issue of equity
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in equity through the issue of equity instruments.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssueOfEquity
Calculation | ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IssueOfEquity
Presentation | ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IssueOfEquity

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Element ird_fs_pe:IssuedCapital

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 | Issued capital
en | http://www.xbrl.org/2003/arcrole/concept-label | The nominal value of capital issued.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital

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Element ird_fs_pe:IssuedCapitalMember

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 | Issued capital [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing issued capital.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssuedCapitalMember
Presentation | ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:IssuedCapitalMember

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Element ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember

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 | Issues or repurchases of entity's debt or equity instruments [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for issues or repurchases of entity's debt or equity instruments.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember

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Element ird_fs_pe:KeyManagementPersonnelCompensation

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 | Key management personnel compensation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.7
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:KeyManagementPersonnelCompensation

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Element ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember

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 | Key management personnel of entity or parent [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Presentation | ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember

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Element ird_fs_pe:Land

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 | Land
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Land
Presentation | ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Land

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Element ird_fs_pe:LandAndBuildings

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 | Land and buildings
en | http://www.xbrl.org/2003/arcrole/concept-label | Total land and buildings
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:LandAndBuildings ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Land ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Buildings
Presentation | ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:LandAndBuildings

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Element ird_fs_pe:LandAndBuildingsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Land and buildings [abstract]
References |
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:LandAndBuildingsAbstract ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Land ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Buildings ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:LandAndBuildings

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Element ird_fs_pe:LandAndBuildingsMember

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 | Land and buildings [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LandAndBuildingsMember ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LandMember ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BuildingsMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:LandAndBuildingsMember ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:LandMember ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:BuildingsMember

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Element ird_fs_pe:LandMember

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 | Land [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LandMember
Presentation | ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:LandMember

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Element ird_fs_pe:LaterThanFiveYearsMember

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 | Later than five years [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a time band of later than five years.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanFiveYearsMember ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanFiveYearsMember
Presentation | ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:LaterThanFiveYearsMember

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Element ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember

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 | Later than one year and not later than five years [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a time band of later than one year and not later than five years.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Presentation | ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember

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Element ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense

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 | Lease and sublease payments recognised as expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of payments on leases and subleases recognised as an expense by the lessee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense

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Element ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions

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 | Leases as lessee, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions

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Element ird_fs_pe:LeasesAsLessorRelatedPartyTransactions

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 | Leases as lessor, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLessorRelatedPartyTransactions

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Element ird_fs_pe:LegalFormOfEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Legal form of entity
en | http://www.xbrl.org/2003/arcrole/concept-label | Information about the legal structure under which the entity operates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:LegalFormOfEntity

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Element ird_fs_pe:LegalProceedingsContingentLiabilityMember

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 | Legal proceedings contingent liability [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LegalProceedingsContingentLiabilityMember
Presentation | ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:LegalProceedingsContingentLiabilityMember

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Element ird_fs_pe:LegalProceedingsProvision

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 | Legal proceedings provision
en | http://www.xbrl.org/2003/arcrole/concept-label | Total legal proceedings provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provision for legal proceedings. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.9
ref:URI |
Calculation | ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:LongtermLegalProceedingsProvision ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermLegalProceedingsProvision
Presentation | ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LegalProceedingsProvision

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Element ird_fs_pe:LegalProceedingsProvisionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Legal proceedings provision [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:LegalProceedingsProvisionAbstract ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LongtermLegalProceedingsProvision ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:ShorttermLegalProceedingsProvision ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LegalProceedingsProvision

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Element ird_fs_pe:LegalProceedingsProvisionMember

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 | Legal proceedings provision [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.9
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LegalProceedingsProvisionMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:LegalProceedingsProvisionMember

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Element ird_fs_pe:LevelOfPriceIndex

Substitution Group | xbrli:item
Type | xbrli:pureItemType
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 | Level of price index
en | http://www.xbrl.org/2003/arcrole/concept-label | The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 31.15
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:LevelOfPriceIndex

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Element ird_fs_pe:LevelOfRoundingUsedInFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Level of rounding used in financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | Information about the level of rounding used in the presentation of amounts in the financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:LevelOfRoundingUsedInFinancialStatements

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Element ird_fs_pe:Liabilities

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 | Liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | Total liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentLiabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentLiabilities ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayables ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:Provisions ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherFinancialLiabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialLiabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilities ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities

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Element ird_fs_pe:LiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Liabilities [abstract]
References |
Presentation | ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilitiesAbstract ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentLiabilitiesAbstract ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:TradeAndOtherPayables ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:ProvisionsAbstract ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherFinancialLiabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherNonfinancialLiabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilities ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities

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Element ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement

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 | Liabilities for which entity has binding sale agreement
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities for which the entity has a binding sale agreement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.14
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement

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Element ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011

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 | Liabilities from share-based payment transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.23
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011

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Element ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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 | Liabilities with significant risk of material adjustments within next financial year
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.7
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation | ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

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Element ird_fs_pe:LicencesAndFranchises

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 | Licences and franchises
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:LicencesAndFranchises
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:LicencesAndFranchises

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Element ird_fs_pe:LicencesAndFranchisesMember

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 | Licences and franchises [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LicencesAndFranchisesMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:LicencesAndFranchisesMember

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Element ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill

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

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Element ird_fs_pe:LoanCommitmentsAtCost

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 | Loan commitments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost

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Element ird_fs_pe:LoansPayableInDefault

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 | Loans payable in breach of terms or default
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of loans payable in breach of terms or default.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.47
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:LoansPayableInDefault

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Element ird_fs_pe:LongtermBorrowings

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 | Non-current portion of non-current borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The non-current portion of non-current borrowings. [Refer: Borrowings]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Presentation | ird_fs_pe:OtherNoncurrentFinancialLiabilities -> ird_fs_pe:LongtermBorrowings

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Element ird_fs_pe:LongtermLegalProceedingsProvision

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 | Non-current legal proceedings provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.9
ref:URI |
Calculation | ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:LongtermLegalProceedingsProvision
Presentation | ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LongtermLegalProceedingsProvision

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Element ird_fs_pe:LongtermMiscellaneousOtherProvisions

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 | Non-current miscellaneous other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:LongtermMiscellaneousOtherProvisions
Presentation | ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:LongtermMiscellaneousOtherProvisions

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Element ird_fs_pe:LongtermOnerousContractsProvision

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 | Non-current onerous contracts provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.2
ref:URI |
Calculation | ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:LongtermOnerousContractsProvision
Presentation | ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:LongtermOnerousContractsProvision

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Element ird_fs_pe:LongtermRestructuringProvision

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 | Non-current restructuring provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provision for restructuring. [Refer: Restructuring provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.3
ref:URI |
Calculation | ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:LongtermRestructuringProvision
Presentation | ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:LongtermRestructuringProvision

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Element ird_fs_pe:LongtermWarrantyProvision

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 | Non-current warranty provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provision for warranties. [Refer: Warranty provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.4
ref:URI |
Calculation | ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:LongtermWarrantyProvision
Presentation | ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:LongtermWarrantyProvision

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Element ird_fs_pe:Machinery

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 | Machinery
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Machinery
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:Machinery

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Element ird_fs_pe:MachineryMember

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 | Machinery [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MachineryMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:MachineryMember

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Element ird_fs_pe:MajorBusinessCombinationMember

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 | Major business combination [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for major business combinations. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorBusinessCombinationMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorBusinessCombinationMember

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Element ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Major components of tax expense (income) [abstract]
References |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:CurrentTaxExpenseIncome ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations

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Element ird_fs_pe:MajorPurchasesOfAssetsMember

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 | Major purchases of assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for major purchases of assets.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorPurchasesOfAssetsMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorPurchasesOfAssetsMember

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Element ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Management conclusion on fair presentation as consequence of departure
en | http://www.xbrl.org/2003/arcrole/concept-label | The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement in HKFRS for Private Entities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.5
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture

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Element ird_fs_pe:MastheadsAndPublishingTitles

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 | Mastheads and publishing titles
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:MastheadsAndPublishingTitles
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:MastheadsAndPublishingTitles

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Element ird_fs_pe:MastheadsAndPublishingTitlesMember

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 | Mastheads and publishing titles [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MastheadsAndPublishingTitlesMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:MastheadsAndPublishingTitlesMember

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Element ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

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 | Current materials and supplies to be consumed in production process or rendering services
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | c
ref:Clause | iii
ref:URI |
Calculation | ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Presentation | ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

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Element ird_fs_pe:MaturityAxis

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 | Maturity [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:AggregatedTimeBandsMember ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedTimeBandsMember ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedTimeBandsMember
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable -> ird_fs_pe:MaturityAxis ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable -> ird_fs_pe:MaturityAxis ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember

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Element ird_fs_pe:MeasurementAxis

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 | Measurement [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.2
ref:URI |
Definition | ird_fs_pe:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:AggregatedMeasurementMember ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MeasurementAxis ird_fs_pe:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedMeasurementMember
Presentation | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs_pe:MeasurementAxis ird_fs_pe:MeasurementAxis -> ird_fs_pe:AggregatedMeasurementMember ird_fs_pe:MeasurementAxis -> ird_fs_pe:AggregatedMeasurementMember

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Element ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Measurement bases, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The measurement bases used for determining the gross carrying amount for investment property at cost less accumulated depreciation and impairment. [Refer: Gross carrying amount [member]; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Measurement bases, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment

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Element ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Method used to account for investments in associates
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the method used to account for investments in associates. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.27
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates

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Element ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Method used to account for investments in jointly controlled entities
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the method used to account for investments in jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.27
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities

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Element ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Method used to account for investments in subsidiaries
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the method used to account for investments in subsidiaries. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.27
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries

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Element ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets

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

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Element ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities

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

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Element ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Methods used to determine construction contract revenue recognised
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.31
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised

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Element ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Methods used to determine stage of completion of construction in progress
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the methods used by the entity to determine the stage of completion of construction contracts in progress.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.31
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress

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Element ird_fs_pe:MinimumFinanceLeasePaymentsPayable

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 | Minimum finance lease payments payable
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsPayable

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Element ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue

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 | Minimum finance lease payments receivable, at present value
en | http://www.xbrl.org/2003/arcrole/concept-label | The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue

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Element ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease

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 | Minimum lease payments payable under non-cancellable operating lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease

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Element ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease

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 | Minimum lease payments receivable under non-cancellable operating lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease

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Element ird_fs_pe:MiscellaneousOtherProvisions

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 | Miscellaneous other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Total miscellaneous other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of miscellaneous other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:LongtermMiscellaneousOtherProvisions ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Presentation | ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisions

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Element ird_fs_pe:MiscellaneousOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Miscellaneous other provisions [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisionsAbstract ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:LongtermMiscellaneousOtherProvisions ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:ShorttermMiscellaneousOtherProvisions ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisions

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Element ird_fs_pe:MiscellaneousOtherProvisionsMember

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 | Miscellaneous other provisions [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MiscellaneousOtherProvisionsMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:MiscellaneousOtherProvisionsMember

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Element ird_fs_pe:MotorVehicles

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 | Motor vehicles
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:MotorVehicles
Presentation | ird_fs_pe:VehiclesAbstract -> ird_fs_pe:MotorVehicles

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Element ird_fs_pe:MotorVehiclesMember

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 | Motor vehicles [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MotorVehiclesMember
Presentation | ird_fs_pe:VehiclesMember -> ird_fs_pe:MotorVehiclesMember

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Element ird_fs_pe:MultiemployerDefinedBenefitPlansMember

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 | Multi-employer defined benefit plans [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.40
ref:URI |
Definition | ird_fs_pe:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Presentation | ird_fs_pe:DefinedBenefitPlansMember -> ird_fs_pe:MultiemployerDefinedBenefitPlansMember

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Element ird_fs_pe:NameOfAcquiree

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

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Element ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Name of most senior parent entity producing publicly available financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | The name of most senior parent entity producing publicly available financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.5
ref:URI |
Presentation | ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements

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Element ird_fs_pe:NameOfParentEntity

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Name of parent entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.5
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfParentEntity ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfParentEntity

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Element ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Name of reporting entity or other means of identification
en | http://www.xbrl.org/2003/arcrole/concept-label | The name of the reporting entity or other means of identification.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification

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Element ird_fs_pe:NameOfUltimateParentOfGroup

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Name of ultimate parent of group
en | http://www.xbrl.org/2003/arcrole/concept-label | The name of the ultimate controlling party of the group.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.5
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup

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Element ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition

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

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Element ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed

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

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Element ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis

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 | Non-adjusting events after reporting period [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.10
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:NonadjustingEventsMember ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:NonadjustingEventsMember
Presentation | ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable -> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember

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Element ird_fs_pe:NonadjustingEventsMember

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 | Non-adjusting events after reporting period [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.10
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:NonadjustingEventsMember ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:NonadjustingEventsMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorBusinessCombinationMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalOfMajorSubsidiaryMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorPurchasesOfAssetsMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherDisposalsOfAssetsMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DestructionOfMajorProductionPlantMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CommencementOfMajorLitigationMember
Presentation | ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorBusinessCombinationMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:DisposalOfMajorSubsidiaryMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorPurchasesOfAssetsMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:OtherDisposalsOfAssetsMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:DestructionOfMajorProductionPlantMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:CommencementOfMajorLitigationMember ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember

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Element ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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 | Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.35
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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Element ird_fs_pe:NoncontrollingInterests

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 | Non-controlling interests
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | q
ref:URI |
Calculation | ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests

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Element ird_fs_pe:NoncontrollingInterestsMember

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 | Non-controlling interests [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NoncontrollingInterestsMember
Presentation | ird_fs_pe:EquityMember -> ird_fs_pe:NoncontrollingInterestsMember

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Element ird_fs_pe:NoncurrentAssets

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 | Non-current assets
en | http://www.xbrl.org/2003/arcrole/concept-label | Total non-current assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.6
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncurrentAssets ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:Goodwill ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtCost ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivables ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentInventories ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsNoncurrent ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialAssets ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialAssets ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentAssets

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Element ird_fs_pe:NoncurrentAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Non-current assets [abstract]
References |
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncurrentAssetsAbstract ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:Goodwill ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInAssociates ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtCost ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentReceivables ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentInventories ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:DeferredTaxAssets ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsNoncurrent ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentFinancialAssets ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialAssets ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentAssets

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Element ird_fs_pe:NoncurrentBiologicalAssetsAtCost

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 | Non-current biological assets, at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtCost

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Element ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue

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 | Non-current biological assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | i
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue

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Element ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss

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 | Non-current financial assets at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost

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 | Non-current financial assets that are debt instruments, at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | b
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost

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Element ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost

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 | Non-current financial assets that are equity instruments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost

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Element ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost

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 | Non-current financial liabilities at amortised cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost

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Element ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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 | Non-current financial liabilities at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:NoncurrentInventories

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 | Non-current inventories
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current inventories. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentInventories
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentInventories

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Element ird_fs_pe:NoncurrentLiabilities

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 | Non-current liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | Total non-current liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.8
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentLiabilities ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisions ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentPayables ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialLiabilities ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilities

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Element ird_fs_pe:NoncurrentLiabilitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Non-current liabilities [abstract]
References |
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilitiesAbstract ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentProvisionsAbstract ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentPayables ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentFinancialLiabilities ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilities

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Element ird_fs_pe:NoncurrentLoanCommitmentsAtCost

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 | Non-current loan commitments, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.41
ref:Subparagraph | f
ref:URI |
Presentation | ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentLoanCommitmentsAtCost

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Element ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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 | Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.35
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

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Element ird_fs_pe:NoncurrentPayables

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 | Trade and other non-current payables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other non-current payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current trade and other payables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | l
ref:URI |
Calculation | ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentPayables ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToTradeSuppliers ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToRelatedParties ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsNoncurrent
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentPayables ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayables

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Element ird_fs_pe:NoncurrentPayablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other non-current payables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentPayablesAbstract ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToTradeSuppliers ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToRelatedParties ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsNoncurrent ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayables

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Element ird_fs_pe:NoncurrentPayablesToRelatedParties

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 | Non-current payables to related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToRelatedParties
Presentation | ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToRelatedParties

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Element ird_fs_pe:NoncurrentPayablesToTradeSuppliers

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 | Non-current trade payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Presentation | ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToTradeSuppliers

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Element ird_fs_pe:NoncurrentProvisions

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 | Non-current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Total non-current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provisions. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | p
ref:URI |
Calculation | ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisions ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
Presentation | ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisions

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Element ird_fs_pe:NoncurrentProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Non-current provisions [abstract]
References |
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentProvisionsAbstract ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisions

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Element ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits

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 | Non-current provisions for employee benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Presentation | ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits

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Element ird_fs_pe:NoncurrentReceivables

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 | Trade and other non-current receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other non-current receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current trade and other receivables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivables ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentReceivables ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivables

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Element ird_fs_pe:NoncurrentReceivablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other non-current receivables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentReceivablesAbstract ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivables

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Element ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled

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 | Non-current receivables arising from accrued income not yet billed
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current receivables arising from accrued income not yet billed.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled

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Element ird_fs_pe:NoncurrentReceivablesDueFromOtherParties

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 | Non-current receivables due from other parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current receivables due from parties other than related parties.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Presentation | ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties

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Element ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties

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 | Non-current receivables due from related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Presentation | ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties

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Element ird_fs_pe:NoncurrentRefundsProvision

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 | Non-current refunds provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provision for refunds. [Refer: Refunds provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.5
ref:URI |
Calculation | ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:NoncurrentRefundsProvision
Presentation | ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:NoncurrentRefundsProvision

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Element ird_fs_pe:NotLaterThanOneYearMember

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 | Not later than one year [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a time band of not later than one year.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.16
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.30
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NotLaterThanOneYearMember ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NotLaterThanOneYearMember
Presentation | ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:NotLaterThanOneYearMember

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Element ird_fs_pe:NumberOfOutstandingShareOptions

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 | Number of share options outstanding in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | Number of share options outstanding in share-based payment arrangement at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Number of share options outstanding in share-based payment arrangement at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options outstanding in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | vi
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions

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Element ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

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 | Number of share options exercisable in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options exercisable in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | vii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

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Element ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

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 | Number of share options exercised in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options exercised in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | iv
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

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Element ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement

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 | Number of share options expired in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options expired in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | v
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement

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Element ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

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 | Number of share options forfeited in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options forfeited in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

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Element ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

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 | Number of share options granted in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of share options granted in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

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Element ird_fs_pe:NumberOfSharesAuthorised

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares authorised
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares authorised.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesAuthorised
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesAuthorised

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Element ird_fs_pe:NumberOfSharesIssuedAndFullyPaid

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares issued and fully paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares issued by the entity, for which full payment has been received.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesIssuedAndFullyPaid

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Element ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares issued but not fully paid
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares issued by the entity, for which full payment has not been received.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid

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Element ird_fs_pe:NumberOfSharesOutstanding

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares outstanding
en | http://www.xbrl.org/2003/arcrole/concept-label | Number of shares outstanding at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Number of shares outstanding at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesOutstanding
Presentation | ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding

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Element ird_fs_pe:OfficeEquipment

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 | Office equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OfficeEquipment
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OfficeEquipment

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Element ird_fs_pe:OfficeEquipmentMember

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 | Office equipment [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OfficeEquipmentMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OfficeEquipmentMember

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Element ird_fs_pe:OnerousContractsContingentLiabilityMember

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 | Onerous contracts contingent liability [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OnerousContractsContingentLiabilityMember
Presentation | ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:OnerousContractsContingentLiabilityMember

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Element ird_fs_pe:OnerousContractsProvision

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 | Onerous contracts provision
en | http://www.xbrl.org/2003/arcrole/concept-label | Total onerous contracts provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.2
ref:URI |
Calculation | ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:LongtermOnerousContractsProvision ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermOnerousContractsProvision
Presentation | ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:OnerousContractsProvision

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Element ird_fs_pe:OnerousContractsProvisionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Onerous contracts provision [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OnerousContractsProvisionAbstract ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:LongtermOnerousContractsProvision ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:ShorttermOnerousContractsProvision ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:OnerousContractsProvision

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Element ird_fs_pe:OnerousContractsProvisionMember

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 | Onerous contracts provision [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.2
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OnerousContractsProvisionMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:OnerousContractsProvisionMember

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Element ird_fs_pe:OtherAdjustmentsForNoncashItems

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 | Other adjustments for non-cash items
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForNoncashItems
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForNoncashItems

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Element ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow

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 | Other adjustments for which cash effects are investing or financing cash flow
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow

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Element ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss

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 | Other adjustments to reconcile profit (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.8
ref:URI |
Calculation | ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Presentation | ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss

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Element ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets

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 | Other assets, amount contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets

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Element ird_fs_pe:OtherAssetsMember

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 | Other assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for assets that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherAssetsMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:OtherAssetsMember

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Element ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets

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 | Other assets, percentage contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The percentage that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets

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Element ird_fs_pe:OtherCashAndCashEquivalents

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 | Other cash and cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:OtherCashAndCashEquivalents
Presentation | ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:OtherCashAndCashEquivalents

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Element ird_fs_pe:OtherCashPaymentsFromOperatingActivities

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 | Other cash payments from operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other cash payments from operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Presentation | ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:OtherCashPaymentsFromOperatingActivities

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Element ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

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 | Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other cash payments to acquire equity or debt instruments of other entities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

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Element ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities

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 | Other cash payments to acquire interests in joint ventures, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other cash payments to acquire interests in joint ventures
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities

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Element ird_fs_pe:OtherCashReceiptsFromOperatingActivities

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 | Other cash receipts from operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Presentation | ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromOperatingActivities

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Element ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

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 | Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other cash receipts from sales of equity or debt instruments of other entities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

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Element ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities

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 | Other cash receipts from sales of interests in joint ventures, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other cash receipts from sales of interests in joint ventures
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities

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Element ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome

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 | Other components of deferred tax expense (income)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome

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Element ird_fs_pe:OtherComprehensiveIncome

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 | Other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | Total other comprehensive income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by HKFRS for Private Entities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Definition | ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherComprehensiveIncome
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTax ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
Presentation | ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome

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Element ird_fs_pe:OtherComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Other comprehensive income [abstract]
References |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeAbstract ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome

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Element ird_fs_pe:OtherComprehensiveIncomeBeforeTax

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 | Other comprehensive income, before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | Total other comprehensive income, before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTax ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTax

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Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans

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 | Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Calculation | ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans

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Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges

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 | Other comprehensive income, before tax, cash flow hedges
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other comprehensive income, before tax]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges

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Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation

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 | Other comprehensive income, before tax, exchange differences on translation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation

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Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

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 | Other comprehensive income, before tax, gains (losses) on revaluation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

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Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans

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 | Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans

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Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges

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 | Other comprehensive income, net of tax, cash flow hedges
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges

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Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

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 | Other comprehensive income, net of tax, exchange differences on translation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

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Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

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 | Other comprehensive income, net of tax, gains (losses) on revaluation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.4
ref:Subparagraph | b
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | g
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Presentation | ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

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Element ird_fs_pe:OtherContingentLiabilitiesMember

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 | Other contingent liabilities [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherContingentLiabilitiesMember
Presentation | ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:OtherContingentLiabilitiesMember

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Element ird_fs_pe:OtherCurrentFinancialAssets

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 | Other current financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialAssets
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentFinancialAssets

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Element ird_fs_pe:OtherCurrentFinancialLiabilities

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 | Other current financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | m
ref:URI |
Calculation | ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialLiabilities
Presentation | ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentFinancialLiabilities ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:ShorttermBorrowings ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:CurrentPortionOfLongtermBorrowings

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Element ird_fs_pe:OtherCurrentNonfinancialAssets

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 | Other current non-financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialAssets
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentNonfinancialAssets

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Element ird_fs_pe:OtherCurrentNonfinancialLiabilities

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 | Other current non-financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialLiabilities
Presentation | ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentNonfinancialLiabilities

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Element ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

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 | Other differences to cash and cash equivalents in statement of cash flows
en | http://www.xbrl.org/2003/arcrole/concept-label | Other differences to cash and cash equivalents in statement of cash flows
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Presentation | ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

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Element ird_fs_pe:OtherDisposalsOfAssetsMember

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 | Other disposals of assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 32.11
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherDisposalsOfAssetsMember
Presentation | ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:OtherDisposalsOfAssetsMember

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Element ird_fs_pe:OtherEmployeeExpense

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 | Other employee expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of employee expenses that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.1
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherEmployeeExpense
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherEmployeeExpense

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Element ird_fs_pe:OtherEquityInterest

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 | Other equity interest
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest

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Element ird_fs_pe:OtherEquityInterestMember

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 | Other equity interest [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherEquityInterestMember
Presentation | ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:OtherEquityInterestMember

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Element ird_fs_pe:OtherExpenseByFunction

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 | Other expense, by function
en | http://www.xbrl.org/2003/arcrole/concept-label | Other expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByFunction
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByFunction

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Element ird_fs_pe:OtherExpenseByNature

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 | Other expenses, by nature
en | http://www.xbrl.org/2003/arcrole/concept-label | Other expenses
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByNature
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByNature

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Element ird_fs_pe:OtherFinancialAssets

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 | Other financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherFinancialAssets
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherFinancialAssets

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Element ird_fs_pe:OtherFinancialLiabilities

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 | Other financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of financial liabilities that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | m
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherFinancialLiabilities
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherFinancialLiabilities ird_fs_pe:OtherFinancialLiabilities -> ird_fs_pe:Borrowings

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Element ird_fs_pe:OtherGainsLosses

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 | Other gains (losses)
en | http://www.xbrl.org/2003/arcrole/concept-label | The gains (losses) that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.9
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses

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Element ird_fs_pe:OtherIncome

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 | Other income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of operating income that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.9
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome

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Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities

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 | Other inflows (outflows) of cash, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other inflows (outflows) of cash
en | http://www.xbrl.org/2003/arcrole/concept-label | Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities

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Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities

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 | Other inflows (outflows) of cash, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other inflows (outflows) of cash
en | http://www.xbrl.org/2003/arcrole/concept-label | Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities

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Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

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 | Other inflows (outflows) of cash, classified as operating activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Other inflows (outflows) of cash
en | http://www.xbrl.org/2003/arcrole/concept-label | Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

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Element ird_fs_pe:OtherIntangibleAssets

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 | Other intangible assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:OtherIntangibleAssets
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:OtherIntangibleAssets

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Element ird_fs_pe:OtherIntangibleAssetsMember

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 | Other intangible assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherIntangibleAssetsMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:OtherIntangibleAssetsMember

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Element ird_fs_pe:OtherLongtermBenefitObligation

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 | Other long-term employee benefit obligation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of obligation for employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.42
ref:URI |
Definition | ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherLongtermBenefitObligation
Presentation | ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems -> ird_fs_pe:OtherLongtermBenefitObligation

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Element ird_fs_pe:OtherLongtermBenefits

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 | Other long-term employee benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.1
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherLongtermBenefits
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherLongtermBenefits

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Element ird_fs_pe:OtherLongtermBenefitsMember

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 | Other long-term employee benefits [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. It also represents the standard value for the 'Categories of other long-term employee benefits' axis if no other member is used. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.42
ref:URI |
Definition | ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherLongtermBenefitsMember ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherLongtermBenefitsMember
Presentation | ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember

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Element ird_fs_pe:OtherLongtermProvisions

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 | Other non-current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
Presentation | ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions

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Element ird_fs_pe:OtherMaterialActuarialAssumptions

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 | Other material actuarial assumptions
en | http://www.xbrl.org/2003/arcrole/concept-label | Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | k
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherMaterialActuarialAssumptions
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:OtherMaterialActuarialAssumptions

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Element ird_fs_pe:OtherNoncurrentFinancialAssets

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 | Other non-current financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialAssets
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentFinancialAssets

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Element ird_fs_pe:OtherNoncurrentFinancialLiabilities

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 | Other non-current financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | m
ref:URI |
Calculation | ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialLiabilities
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentFinancialLiabilities ird_fs_pe:OtherNoncurrentFinancialLiabilities -> ird_fs_pe:LongtermBorrowings

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Element ird_fs_pe:OtherNoncurrentNonfinancialAssets

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 | Other non-current non-financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialAssets
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialAssets

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Element ird_fs_pe:OtherNoncurrentNonfinancialLiabilities

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 | Other non-current non-financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Presentation | ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities

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Element ird_fs_pe:OtherNonfinancialAssets

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 | Other non-financial assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialAssets
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherNonfinancialAssets

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Element ird_fs_pe:OtherNonfinancialLiabilities

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 | Other non-financial liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialLiabilities
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherNonfinancialLiabilities

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Element ird_fs_pe:OtherPropertyPlantAndEquipment

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 | Other property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OtherPropertyPlantAndEquipment
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OtherPropertyPlantAndEquipment

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Element ird_fs_pe:OtherPropertyPlantAndEquipmentMember

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 | Other property, plant and equipment [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OtherPropertyPlantAndEquipmentMember

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Element ird_fs_pe:OtherProvisions

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 | Other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Other provisions at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Other provisions at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Total other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherProvisions
Calculation | ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:OtherProvisions ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation | ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherProvisions

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Element ird_fs_pe:OtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Other provisions [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OtherProvisionsAbstract ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherProvisions

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Element ird_fs_pe:OtherProvisionsMember

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 | Other provisions [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:URI |
Definition | ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherProvisionsMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:WarrantyProvisionMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RestructuringProvisionMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LegalProceedingsProvisionMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RefundsProvisionMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OnerousContractsProvisionMember ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MiscellaneousOtherProvisionsMember ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherProvisionsMember
Presentation | ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:WarrantyProvisionMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RestructuringProvisionMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:LegalProceedingsProvisionMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RefundsProvisionMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:OnerousContractsProvisionMember ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:MiscellaneousOtherProvisionsMember ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember

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Element ird_fs_pe:OtherRelatedPartiesMember

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 | Other related parties [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherRelatedPartiesMember
Presentation | ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:OtherRelatedPartiesMember

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Element ird_fs_pe:OtherReserves

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 | Other reserves
en | http://www.xbrl.org/2003/arcrole/concept-label | Total other reserves
en | http://www.xbrl.org/2003/arcrole/concept-label | A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings (deficit)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfCashFlowHedges ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:RevaluationSurplus
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:OtherReserves

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Element ird_fs_pe:OtherReservesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Other reserves [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:OtherReservesAbstract ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfCashFlowHedges ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:RevaluationSurplus ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:OtherReserves

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Element ird_fs_pe:OtherReservesMember

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 | Other reserves [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings (deficit)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherReservesMember ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherReservesMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherReservesMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember
Presentation | ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:OtherReservesMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember

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Element ird_fs_pe:OtherRevenue

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 | Other revenue
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | viii
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:OtherRevenue
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:OtherRevenue

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Element ird_fs_pe:OtherShorttermEmployeeBenefits

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 | Other short-term employee benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.4
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherShorttermEmployeeBenefits
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherShorttermEmployeeBenefits

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Element ird_fs_pe:OtherShorttermProvisions

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 | Other current provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation | ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions

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Element ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised

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 | Other work performed by entity and capitalised
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised

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Element ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Outstanding balances for related party transactions [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsPayableRelatedPartyTransactions ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsReceivableRelatedPartyTransactions ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsPayableRelatedPartyTransactions ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsReceivableRelatedPartyTransactions ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

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Element ird_fs_pe:ParValuePerShare

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 | Par value per share
en | http://www.xbrl.org/2003/arcrole/concept-label | The nominal value per share.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ParValuePerShare
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ParValuePerShare

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Element ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions

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 | Participation in defined benefit plan that shares risks between group entities, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | j
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions

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Element ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

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 | Payments for premiums and claims, annuities and other policy benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments for premiums and claims, annuities and other policy benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for premiums and claims, annuities and other policy benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Presentation | ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

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Element ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose

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 | Payments from contracts held for dealing or trading purpose
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments from contracts held for dealing or trading purpose
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for contracts held for dealing or trading purposes.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Presentation | ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose

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Element ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities

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 | Payments of finance lease liabilities, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments of finance lease liabilities
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for payment of finance lease liabilities, classified as financing activities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities

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Element ird_fs_pe:PaymentsOfOtherEquityInstruments

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 | Payments of other equity instruments
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments of other equity instruments
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments

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Element ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares

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 | Payments to acquire or redeem entity's shares
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments to acquire or redeem entity's shares
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to acquire or redeem entity's shares.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares

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Element ird_fs_pe:PaymentsToAndOnBehalfOfEmployees

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 | Payments to and on behalf of employees
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments to and on behalf of employees
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to, and on behalf of, employees.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Presentation | ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToAndOnBehalfOfEmployees

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Element ird_fs_pe:PaymentsToSuppliersForGoodsAndServices

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 | Payments to suppliers for goods and services
en | http://www.xbrl.org/2003/arcrole/concept-label | Payments to suppliers for goods and services
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to suppliers for goods and services.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Presentation | ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices

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Element ird_fs_pe:PercentageOfVotingEquityInterestsAcquired

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 | Percentage of voting equity interests acquired
en | http://www.xbrl.org/2003/arcrole/concept-label | The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:PercentageOfVotingEquityInterestsAcquired

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Element ird_fs_pe:PeriodCoveredByFinancialStatements

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Period covered by financial statements
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the period covered by the financial statements.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.23
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:PeriodCoveredByFinancialStatements

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Element ird_fs_pe:PlanAssetsAtFairValue

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 | Plan assets, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Plan assets, at fair value at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Plan assets, at fair value at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PlanAssetsAtFairValue
Presentation | ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue

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Element ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans

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 | Post-employment benefit expense, defined benefit plans
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | g
ref:Clause | i
ref:URI |
Definition | ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Presentation | ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans

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Element ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans

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 | Post-employment benefit expense, defined contribution plans
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.40
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans

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Element ird_fs_pe:PreviousGAAPMember

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 | Previous GAAP [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the basis of accounting that the entity used immediately before adopting HKFRS for Private Entities. [Refer: HKFRS for Private Entities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:URI |
Definition | ird_fs_pe:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PreviousGAAPMember
Presentation | ird_fs_pe:HKFRSsMember -> ird_fs_pe:PreviousGAAPMember

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Element ird_fs_pe:PreviouslyStatedMember

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 | Previously stated [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.13
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.14
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.23
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PreviouslyStatedMember ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PreviouslyStatedMember
Presentation | ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember

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Element ird_fs_pe:PriceIndexMovements

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

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Element ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember

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 | Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for price risks of a commodity or firm commitments or highly probable forecast transactions to purchase or sell a commodity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.17
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Presentation | ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember

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Element ird_fs_pe:PrincipalPlaceOfBusiness

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Principal place of business
en | http://www.xbrl.org/2003/arcrole/concept-label | The place where an entity principally conducts operations.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.24
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:PrincipalPlaceOfBusiness

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Element ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities

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 | Proceeds from borrowings, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Proceeds from borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from borrowings obtained. [Refer: Borrowings]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities

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Element ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments

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 | Proceeds from issuing other equity instruments
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments

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Element ird_fs_pe:ProceedsFromIssuingShares

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 | Proceeds from issuing shares
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from issuing shares.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares

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Element ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities

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 | Proceeds from sales of other long-term assets, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Proceeds from sales of other long-term assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities

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Element ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities

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 | Proceeds from sales of intangible assets, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Proceeds from sales of intangible assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities

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Element ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

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 | Proceeds from sales of property, plant and equipment, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Proceeds from sales of property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

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Element ird_fs_pe:ProfitLoss

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 | Profit (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit (loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 35.13
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | f
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | c
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.7
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProfitLoss ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProfitLoss
Calculation | ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs_pe:ProfitLoss

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Element ird_fs_pe:ProfitLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit (loss) [abstract]
References |
Presentation | ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:CostOfSales ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:GrossProfit ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DistributionCosts ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:AdministrativeExpense ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByFunction ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:RawMaterialsAndConsumablesUsed ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:EmployeeBenefitsExpense ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DepreciationAndAmortisationExpense ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByNature

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Element ird_fs_pe:ProfitLossAttributableToAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit (loss), attributable to [abstract]
References |
Presentation | ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests

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Element ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests

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 | Profit (loss), attributable to non-controlling interests
en | http://www.xbrl.org/2003/arcrole/concept-label | The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.6
ref:Subparagraph | a
ref:Clause | i
ref:URI |
Presentation | ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests

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Element ird_fs_pe:ProfitLossAttributableToOwnersOfParent

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 | Profit (loss), attributable to owners of parent
en | http://www.xbrl.org/2003/arcrole/concept-label | The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.6
ref:Subparagraph | a
ref:Clause | ii
ref:URI |
Presentation | ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent

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Element ird_fs_pe:ProfitLossBeforeTax

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 | Profit (loss) before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit (loss) before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:URI |
Calculation | ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:GrossProfit ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DistributionCosts ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:AdministrativeExpense ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByFunction ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:Revenue ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:RawMaterialsAndConsumablesUsed ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:EmployeeBenefitsExpense ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DepreciationAndAmortisationExpense ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByNature
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax

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Element ird_fs_pe:ProfitLossFromContinuingOperations

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 | Profit (loss) from continuing operations
en | http://www.xbrl.org/2003/arcrole/concept-label | Profit (loss) from continuing operations
en | http://www.xbrl.org/2003/arcrole/concept-label | The profit (loss) from continuing operations. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:URI |
Calculation | ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations

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Element ird_fs_pe:ProfitLossFromDiscontinuedOperations

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 | Profit (loss) from discontinued operations
en | http://www.xbrl.org/2003/arcrole/concept-label | The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. [Refer: Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations

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Element ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets

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 | Real estate, amount contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets

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Element ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets

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 | Real estate, percentage contributed to fair value of plan assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The percentage that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
Presentation | ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets

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Element ird_fs_pe:PropertyPlantAndEquipment

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 | Property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | Property, plant and equipment at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Property, plant and equipment at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Total property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipment
Calculation | ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:LandAndBuildings ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Machinery ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Vehicles ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:FixturesAndFittings ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OfficeEquipment ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:TangibleExplorationAndEvaluationAssets ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ConstructionInProgress ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OtherPropertyPlantAndEquipment
Presentation | ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:AssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment

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Element ird_fs_pe:PropertyPlantAndEquipmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Property, plant and equipment [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:PropertyPlantAndEquipmentAbstract ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:LandAndBuildingsAbstract ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:Machinery ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:VehiclesAbstract ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:FixturesAndFittings ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OfficeEquipment ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:TangibleExplorationAndEvaluationAssets ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:ConstructionInProgress ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OtherPropertyPlantAndEquipment ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment

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Element ird_fs_pe:PropertyPlantAndEquipmentMember

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 | Property, plant and equipment [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.33
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LandAndBuildingsMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MachineryMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:VehiclesMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FixturesAndFittingsMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OfficeEquipmentMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ConstructionInProgressMember ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherPropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentMember
Presentation | ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:LandAndBuildingsMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:MachineryMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:VehiclesMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:FixturesAndFittingsMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OfficeEquipmentMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:ConstructionInProgressMember ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OtherPropertyPlantAndEquipmentMember ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember

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Element ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity

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 | Property, plant and equipment, pledged as security
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.32
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity

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Element ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

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 | Property, plant and equipment recognised as of acquisition date
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.25
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Calculation | ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Presentation | ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

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Element ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle

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 | Property, plant and equipment, restrictions on title
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.32
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle

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Element ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus

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 | Property, plant and equipment, revaluation surplus
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.33
ref:Subparagraph | e
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus

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Element ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost

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 | Property, plant and equipment, revalued assets, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.33
ref:Subparagraph | d
ref:URI |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost

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Element ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions

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 | Provision of guarantees or collateral by entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions

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Element ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions

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 | Provision of guarantees or collateral to entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | h
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions

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Element ird_fs_pe:ProvisionUsedOtherProvisions

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 | Provision used, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Provision used, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:Clause | iii
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionUsedOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:ProvisionUsedOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ProvisionUsedOtherProvisions

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Element ird_fs_pe:Provisions

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 | Provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Total provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | p
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:Provisions ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:ProvisionsForEmployeeBenefits ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:OtherProvisions
Presentation | ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:Provisions

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Element ird_fs_pe:ProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Provisions [abstract]
References |
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:ProvisionsAbstract ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:ProvisionsForEmployeeBenefits ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:Provisions

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Element ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction

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 | Provisions for doubtful debts related to outstanding balances of related party transaction
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.9
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction

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Element ird_fs_pe:ProvisionsForEmployeeBenefits

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 | Provisions for employee benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:ProvisionsForEmployeeBenefits
Presentation | ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:ProvisionsForEmployeeBenefits

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Element ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

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 | Purchase of intangible assets, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Purchase of intangible assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

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Element ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities

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 | Purchase of other long-term assets, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Purchase of other long-term assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities

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Element ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

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 | Purchase of property, plant and equipment, classified as investing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Purchase of property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.5
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

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Element ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions

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 | Purchases of goods, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions

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Element ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions

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 | Purchases of property and other assets, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions

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Element ird_fs_pe:RawMaterialsAndConsumablesUsed

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 | Raw materials and consumables used
en | http://www.xbrl.org/2003/arcrole/concept-label | Raw materials and consumables used
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of raw materials and consumables used in the production process or in the rendering of services.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:RawMaterialsAndConsumablesUsed
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:RawMaterialsAndConsumablesUsed

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Element ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose

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 | Receipts from contracts held for dealing or trading purposes
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from contracts held for dealing or trading purposes.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Presentation | ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose

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Element ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

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 | Receipts from premiums and claims, annuities and other policy benefits
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from premiums and claims, annuities and other policy benefits.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Presentation | ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

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Element ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue

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 | Receipts from royalties, fees, commissions and other revenue
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Presentation | ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue

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Element ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices

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 | Receipts from sales of goods and rendering of services
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash inflow from sales of goods and rendering of services.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.4
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Presentation | ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices

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Element ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes

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 | Recipes, formulae, models, designs and prototypes
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes

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Element ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember

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 | Recipes, formulae, models, designs and prototypes [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember

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Element ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax

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 | Reclassification adjustments on cash flow hedges, before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax

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Element ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax

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 | Reclassification adjustments on cash flow hedges, net of tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.29
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax

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Element ird_fs_pe:ReclassifiedItemsAxis

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 | Reclassified items [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:URI |
Definition | ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ReclassifiedItemsMember ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReclassifiedItemsAxis ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ReclassifiedItemsMember
Presentation | ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable -> ird_fs_pe:ReclassifiedItemsAxis ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember

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Element ird_fs_pe:ReclassifiedItemsMember

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 | Reclassified items [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.12
ref:URI |
Definition | ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ReclassifiedItemsMember ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ReclassifiedItemsMember
Presentation | ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember

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Element ird_fs_pe:RecognisedFinanceLeaseAsAssets

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 | Recognised finance lease as assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of assets recognised by the entity, which are leased under finance leases.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.13
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RecognisedFinanceLeaseAsAssets
Presentation | ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems -> ird_fs_pe:RecognisedFinanceLeaseAsAssets

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Element ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in biological assets [abstract]
References |
Definition | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssetsAbstract ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BiologicalAssets
Presentation | ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssetsAbstract

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Element ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in fair value of plan assets [abstract]
References |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PlanAssetsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReimbursementRightsAtFairValue
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract

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Element ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in goodwill [abstract]
References |
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:Goodwill ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:Goodwill ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwillAbstract

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Element ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in intangible assets other than goodwill [abstract]
References |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract

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Element ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in investment property at fair value through profit or loss [abstract]
References |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentPropertyAbstract

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Element ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in other provisions [abstract]
References |
Definition | ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInOtherProvisionsAbstract ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherProvisions
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisionsAbstract

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Element ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in present value of defined benefit obligation [abstract]
References |
Definition | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DefinedBenefitObligationAtPresentValue
Presentation | ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract

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Element ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Reconciliation of changes in property, plant and equipment [abstract]
References |
Definition | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipment
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract

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Element ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract

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

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Element ird_fs_pe:RefundsProvision

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 | Refunds provision
en | http://www.xbrl.org/2003/arcrole/concept-label | Total refunds provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.5
ref:URI |
Calculation | ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:NoncurrentRefundsProvision ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:CurrentRefundsProvision
Presentation | ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:RefundsProvision

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Element ird_fs_pe:RefundsProvisionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Refunds provision [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RefundsProvisionAbstract ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:NoncurrentRefundsProvision ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:CurrentRefundsProvision ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:RefundsProvision

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Element ird_fs_pe:RefundsProvisionMember

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 | Refunds provision [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.5
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RefundsProvisionMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RefundsProvisionMember

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Element ird_fs_pe:ReimbursementRightsAtFairValue

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 | Reimbursement rights, at fair value
en | http://www.xbrl.org/2003/arcrole/concept-label | Reimbursement rights, at fair value at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Reimbursement rights, at fair value at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.41
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReimbursementRightsAtFairValue
Presentation | ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue

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Element ird_fs_pe:RelatedPartiesMember

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 | Related parties [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity, (ii) has significant influence over the reporting entity, or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. (viii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). [Refer: Investments in joint ventures; Key management personnel of entity or parent [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.10
ref:URI |
Definition | ird_fs_pe:EntitysTotalForRelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RelatedPartiesMember ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherRelatedPartiesMember
Presentation | ird_fs_pe:EntitysTotalForRelatedPartiesMember -> ird_fs_pe:RelatedPartiesMember ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:OtherRelatedPartiesMember

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Element ird_fs_pe:RelatedPartyTransactionsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Related party transactions [abstract]
References |
Definition | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RelatedPartyTransactionsAbstract ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ServicesReceivedRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LeasesAsLessorRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Presentation | ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:RelatedPartyTransactionsAbstract ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ServicesReceivedRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLessorRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions

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Element ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity

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 | Remaining amortisation period of intangible assets material to entity
en | http://www.xbrl.org/2003/arcrole/concept-label | The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.28
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity

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Element ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities

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 | Repayments of borrowings, classified as financing activities
en | http://www.xbrl.org/2003/arcrole/concept-label | Repayments of borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.6
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Presentation | ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities

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Element ird_fs_pe:ResearchAndDevelopmentExpense

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 | Research and development expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.29
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ResearchAndDevelopmentExpense

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Element ird_fs_pe:ReserveOfCashFlowHedges

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 | Reserve of cash flow hedges
en | http://www.xbrl.org/2003/arcrole/concept-label | A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfCashFlowHedges
Presentation | ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfCashFlowHedges

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Element ird_fs_pe:ReserveOfCashFlowHedgesMember

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 | Reserve of cash flow hedges [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember
Presentation | ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember

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Element ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation

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 | Reserve of exchange differences on translation
en | http://www.xbrl.org/2003/arcrole/concept-label | A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 30.25
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Calculation | ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Presentation | ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation

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Element ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember

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 | Reserve of exchange differences on translation [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Presentation | ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember

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Element ird_fs_pe:ReservesWithinEquityAxis

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 | Reserves within equity [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:OtherReservesMember ird_fs_pe:DisclosureOfReservesWithinEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReservesWithinEquityAxis ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherReservesMember
Presentation | ird_fs_pe:DisclosureOfReservesWithinEquityTable -> ird_fs_pe:ReservesWithinEquityAxis ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember

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Element ird_fs_pe:RestatedMember

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

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Element ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty

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 | Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds of disposal. [Refer: Investment property at fair value through profit or loss]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty

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Element ird_fs_pe:RestructuringContingentLiabilityMember

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 | Restructuring contingent liability [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RestructuringContingentLiabilityMember
Presentation | ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:RestructuringContingentLiabilityMember

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Element ird_fs_pe:RestructuringProvision

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 | Restructuring provision
en | http://www.xbrl.org/2003/arcrole/concept-label | Total restructuring provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.3
ref:URI |
Calculation | ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:LongtermRestructuringProvision ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:ShorttermRestructuringProvision
Presentation | ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:RestructuringProvision

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Element ird_fs_pe:RestructuringProvisionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Restructuring provision [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RestructuringProvisionAbstract ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:LongtermRestructuringProvision ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:ShorttermRestructuringProvision ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:RestructuringProvision

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Element ird_fs_pe:RestructuringProvisionMember

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 | Restructuring provision [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.3
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RestructuringProvisionMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RestructuringProvisionMember

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Element ird_fs_pe:RetainedEarnings

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 | Retained earnings (deficit)
en | http://www.xbrl.org/2003/arcrole/concept-label | Retained earnings (deficit) at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Retained earnings (deficit) at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | A component of equity representing the entity's cumulative undistributed earnings or deficit.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.5
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.5
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings

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Element ird_fs_pe:RetainedEarningsMember

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 | Retained earnings [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RetainedEarningsMember
Presentation | ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:RetainedEarningsMember

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Element ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis

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 | Retrospective application and retrospective restatement [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.13
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.14
ref:Subparagraph | c
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 10.23
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:RestatedMember ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:RestatedMember ird_fs_pe:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:RestatedMember
Presentation | ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember

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Element ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment

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 | Revaluation increase (decrease), property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.33
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment

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Element ird_fs_pe:RevaluationSurplus

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 | Revaluation surplus
en | http://www.xbrl.org/2003/arcrole/concept-label | A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.15C
ref:URI |
Calculation | ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:RevaluationSurplus
Presentation | ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:RevaluationSurplus

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Element ird_fs_pe:RevaluationSurplusMember

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 | Revaluation surplus [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.15C
ref:URI |
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember
Presentation | ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember

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Element ird_fs_pe:Revenue

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 | Revenue
en | http://www.xbrl.org/2003/arcrole/concept-label | Total revenue
en | http://www.xbrl.org/2003/arcrole/concept-label | The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:GrossProfit ->Weight: 1.0-> ird_fs_pe:Revenue ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:Revenue ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromSaleOfGoods ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRenderingOfServices ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromConstructionContracts ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRoyalties ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromInterest ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromDividends ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromCommissions ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromGovernmentGrants ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromFranchiseFees ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:OtherRevenue
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue ird_fs_pe:RevenueAbstract -> ird_fs_pe:Revenue

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Element ird_fs_pe:RevenueAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Revenue [abstract]
References |
Presentation | ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:RevenueAbstract ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromSaleOfGoods ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRenderingOfServices ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromConstructionContracts ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRoyalties ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromInterest ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromDividends ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromCommissions ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromGovernmentGrants ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromFranchiseFees ird_fs_pe:RevenueAbstract -> ird_fs_pe:OtherRevenue ird_fs_pe:RevenueAbstract -> ird_fs_pe:Revenue

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Element ird_fs_pe:RevenueFromCommissions

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 | Revenue from commissions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from commissions. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | vi
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromCommissions
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromCommissions

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Element ird_fs_pe:RevenueFromConstructionContracts

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 | Revenue from construction contracts
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | viii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.31
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromConstructionContracts
Presentation | ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:RevenueFromConstructionContracts ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromConstructionContracts

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Element ird_fs_pe:RevenueFromDividends

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 | Dividend income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | v
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromDividends
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromDividends

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Element ird_fs_pe:RevenueFromFranchiseFees

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 | Revenue from franchise fees
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent services, equipment and other tangible assets and know-how. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23A.25
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromFranchiseFees
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromFranchiseFees

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Element ird_fs_pe:RevenueFromGovernmentGrants

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 | Income from government grants
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income recognised in relation to government grants. [Refer: Government grants]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | vii
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 24.6
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromGovernmentGrants
Presentation | ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:RevenueFromGovernmentGrants ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromGovernmentGrants

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Element ird_fs_pe:RevenueFromInterest

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 | Interest income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income arising from interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromInterest
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromInterest

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Element ird_fs_pe:RevenueFromRenderingOfServices

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 | Revenue from rendering of services
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from the rendering of services. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRenderingOfServices
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRenderingOfServices

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Element ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions

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 | Revenue from rendering of services, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions

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Element ird_fs_pe:RevenueFromRoyalties

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 | Royalty income
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of income arising from royalties.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | iv
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRoyalties
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRoyalties

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Element ird_fs_pe:RevenueFromSaleOfGoods

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 | Revenue from sale of goods
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from the sale of goods. [Refer: Revenue]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 23.30
ref:Subparagraph | b
ref:Clause | i
ref:URI |
Calculation | ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromSaleOfGoods
Presentation | ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromSaleOfGoods

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Element ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions

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 | Revenue from sale of goods, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions

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Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

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 | Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

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Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss

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 | Reversal of impairment loss recognised in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reversal of impairment loss recognised in profit or loss. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. The increased carrying amount of an asset attributable to the reversal of an impairment loss shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised in prior years.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 27.32
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation | ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss

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Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

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 | Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Calculation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reversal of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

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 | Reversal of impairment loss recognised in profit or loss, property, plant and equipment
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Calculation | ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Presentation | ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

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Element ird_fs_pe:ReversalOfInventoryWritedown

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 | Reversal of inventory write-down
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any impairment of inventories resulting from an increase in the selling price less costs to complete and sell. [Refer: Inventories; Inventory write-down]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 13.22
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:ReversalOfInventoryWritedown

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Element ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Rights, preferences and restrictions attaching to class of share capital
en | http://www.xbrl.org/2003/arcrole/concept-label | The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital

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Element ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

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 | Sales of property and other assets, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

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Element ird_fs_pe:SeparateMember

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 | Separate [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for separate financial statements. Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the entity could elect, in accordance with paragraphs 9.25-9.26, to account for its investments in subsidiaries, jointly-controlled entities and associates either at cost less impairment, at fair value with changes in fair value recognised in profit or loss, or using the equity method following the procedures in paragraph 14.8.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 9.1
ref:URI |
Definition | ird_fs_pe:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SeparateMember
Presentation | ird_fs_pe:ConsolidatedMember -> ird_fs_pe:SeparateMember

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Element ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets

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 | Service concession arrangements, classified as intangible assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.15
ref:URI |
Calculation | ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets

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Element ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember

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 | Service concession arrangements, classified as intangible assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of intangible assets representing service concession arrangements. [Refer: Service concession arrangements, classified as intangible assets; Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.15
ref:URI |
Definition | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Presentation | ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember

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Element ird_fs_pe:ServicesReceivedRelatedPartyTransactions

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 | Services received, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of services received in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | c
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ServicesReceivedRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ServicesReceivedRelatedPartyTransactions

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Element ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions

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 | Settlement of liabilities by entity on behalf of related party, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | i
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions

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Element ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions

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 | Settlement of liabilities on behalf of entity by related party, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | i
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions

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Element ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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 | Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation | ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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Element ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

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 | Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | h
ref:URI |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

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Element ird_fs_pe:ShareOfProfitLossOfAssociates

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 | Share of profit (loss) of associates accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the profit (loss) of associates accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.14
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:ShareOfProfitLossOfAssociates

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Element ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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 | Share of profit (loss) of associates and joint ventures accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 5.5
ref:Subparagraph | c
ref:URI |
Calculation | ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation | ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

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Element ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates

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 | Share of profit (loss) of discontinued operations of associates accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the profit (loss) of discontinued operations of associates accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Profit (loss) from discontinued operations]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.14
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates

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Element ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures

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 | Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the profit (loss) of discontinued operations of joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of joint ventures accounted for using equity method; Profit (loss) from discontinued operations]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.20
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures

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Element ird_fs_pe:ShareOfProfitLossOfJointVentures

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 | Share of profit (loss) of joint ventures accounted for using equity method
en | http://www.xbrl.org/2003/arcrole/concept-label | The entity's share of the profit (loss) of joint ventures accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in joint ventures; Profit (loss)]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.20
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:ShareOfProfitLossOfJointVentures

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Element ird_fs_pe:SharePremium

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 | Share premium
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium

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Element ird_fs_pe:SharePremiumMember

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 | Share premium [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SharePremiumMember
Presentation | ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:SharePremiumMember

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Element ird_fs_pe:SharebasedPaymentArrangementsMember

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 | Share-based payment arrangements [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:SharebasedPaymentArrangementsMember ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:SharebasedPaymentArrangementsMember
Presentation | ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember

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Element ird_fs_pe:SharebasedPaymentTransactions

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 | Expense from share-based payment transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.23
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:SharebasedPaymentTransactions

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Element ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares in entity held by entity or by its subsidiaries or associates
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares in the entity held by the entity or by its subsidiaries or associates.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | vi
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates

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Element ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

Substitution Group | xbrli:item
Type | xbrli:sharesItemType
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 | Number of shares reserved for issue under options and contracts for sale of shares
en | http://www.xbrl.org/2003/arcrole/concept-label | The number of shares reserved for issue under options and contracts for the sale of shares.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.12
ref:Subparagraph | a
ref:Clause | vii
ref:URI |
Definition | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation | ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

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Element ird_fs_pe:Ships

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 | Ships
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Ships
Presentation | ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Ships

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Element ird_fs_pe:ShipsMember

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 | Ships [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ShipsMember
Presentation | ird_fs_pe:VehiclesMember -> ird_fs_pe:ShipsMember

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Element ird_fs_pe:ShorttermBorrowings

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 | Current borrowings
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current borrowings. [Refer: Borrowings]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.3
ref:URI |
Presentation | ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:ShorttermBorrowings

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Element ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents

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 | Short-term deposits, classified as cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Presentation | ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents

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Element ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents

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 | Short-term investments, classified as cash equivalents
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 7.20
ref:URI |
Calculation | ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Presentation | ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents

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Element ird_fs_pe:ShorttermLegalProceedingsProvision

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 | Current legal proceedings provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.9
ref:URI |
Calculation | ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermLegalProceedingsProvision
Presentation | ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:ShorttermLegalProceedingsProvision

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Element ird_fs_pe:ShorttermMiscellaneousOtherProvisions

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 | Current miscellaneous other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Presentation | ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:ShorttermMiscellaneousOtherProvisions

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Element ird_fs_pe:ShorttermOnerousContractsProvision

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 | Current onerous contracts provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.2
ref:URI |
Calculation | ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermOnerousContractsProvision
Presentation | ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:ShorttermOnerousContractsProvision

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Element ird_fs_pe:ShorttermRestructuringProvision

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 | Current restructuring provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provision for restructuring. [Refer: Restructuring provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.3
ref:URI |
Calculation | ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:ShorttermRestructuringProvision
Presentation | ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:ShorttermRestructuringProvision

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Element ird_fs_pe:ShorttermWarrantyProvision

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 | Current warranty provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current provision for warranties. [Refer: Warranty provision]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.4
ref:URI |
Calculation | ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:ShorttermWarrantyProvision
Presentation | ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:ShorttermWarrantyProvision

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Element ird_fs_pe:SocialSecurityContributions

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 | Social security contributions
en | http://www.xbrl.org/2003/arcrole/concept-label | A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.4
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:SocialSecurityContributions
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:SocialSecurityContributions

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Element ird_fs_pe:StatementOfCashFlowsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of cash flows [abstract]
References |
Presentation | ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents

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Element ird_fs_pe:StatementOfChangesInEquityAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of changes in equity [abstract]
References |
Definition | ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:StatementOfChangesInEquityTable ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:StatementOfChangesInEquityLineItems
Presentation | ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityTable ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityLineItems

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Element ird_fs_pe:StatementOfChangesInEquityLineItems

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

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Element ird_fs_pe:StatementOfChangesInEquityTable

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 | Statement of changes in equity [table]
en | http://www.xbrl.org/2003/arcrole/concept-label | Schedule disclosing information related to changes in equity.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all-> ird_fs_pe:StatementOfChangesInEquityTable ird_fs_pe:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ComponentsOfEquityAxis ird_fs_pe:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Presentation | ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityTable ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:ComponentsOfEquityAxis ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis

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Element ird_fs_pe:StatementOfComprehensiveIncomeAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of comprehensive income [abstract]
References |
Presentation | ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeAbstract ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTax ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome

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Element ird_fs_pe:StatementOfFinancialPositionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of financial position [abstract]
References |
Presentation | ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract

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Element ird_fs_pe:StatementOfHKFRSCompliance

Substitution Group | xbrli:item
Type | nonnum:textBlockItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of compliance with HKFRS for Private Entities [text block]
en | http://www.xbrl.org/2003/arcrole/concept-label | An explicit and unreserved statement of compliance with all the requirements of HKFRS for Private Entities.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 3.3
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 8.4
ref:Subparagraph | a
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:StatementOfHKFRSCompliance

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Element ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement of income and retained earnings, additional disclosures [abstract]
References |
Presentation | ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:DividendsDeclaredAndPaidOrPayable ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings

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Element ird_fs_pe:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.42
ref:URI |
Presentation | ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes

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Element ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that the entity has investment property whose fair value cannot be measured reliably without undue cost or effort. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.32
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort

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Element ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that estimate of financial effect of contingent assets would involve undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that an estimate of the financial effect of contingent assets would involve undue cost or effort.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.16
ref:URI |
Presentation | ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort

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Element ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that the fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 22.20
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort

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Element ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that a reliable measure of fair value for financial instruments that would otherwise be required to be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 11.44
ref:URI |
Presentation | ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort

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Element ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that undue cost or effort exemption is applied for associates
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that the undue cost or effort exemption is applied for associates. [Refer: Investments in associates]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 14.15
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates

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Element ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Statement that undue cost or effort exemption is applied for jointly controlled entities
en | http://www.xbrl.org/2003/arcrole/concept-label | The statement that the undue cost or effort exemption is applied for jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 15.21
ref:URI |
Presentation | ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities

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Element ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Subclassifications of assets, liabilities and equities [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:PropertyPlantAndEquipmentAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwillAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfInventoriesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentReceivablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherReceivablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CashAndCashEquivalentsAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfOtherProvisionsAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentPayablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherPayablesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:OtherReservesAbstract

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Element ird_fs_pe:TangibleExplorationAndEvaluationAssets

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 | Tangible exploration and evaluation assets
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of exploration and evaluation expenditures recognised as tangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:TangibleExplorationAndEvaluationAssets
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:TangibleExplorationAndEvaluationAssets

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Element ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember

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 | Tangible exploration and evaluation assets [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Tangible exploration and evaluation assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember

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Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

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 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Presentation | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

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Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense

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 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Presentation | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense

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Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense

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 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | e
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: -1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Presentation | ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense

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Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract]
References |
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense

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Element ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

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 | Tax effect of expense not deductible in determining taxable profit (tax loss)
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). Accounting profit is the profit or loss for a period before deducting tax expense.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

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Element ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation

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 | Tax effect of revenues exempt from taxation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. Accounting profit is the profit or loss for a period before deducting tax expense.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | c
ref:URI |
Presentation | ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation

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Element ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss

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 | Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with HKFRS for Private Entities, because they cannot be accounted for retrospectively.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.39
ref:Subparagraph | h
ref:URI |
Calculation | ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Presentation | ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss

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Element ird_fs_pe:TemporaryDifferenceMember

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 | Temporary differences [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences, or (b) deductible temporary differences. [Refer: Carrying amount [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TemporaryDifferenceMember
Presentation | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:TemporaryDifferenceMember

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Element ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis

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 | Temporary difference, unused tax losses and unused tax credits [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Presentation | ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

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Element ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

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 | Temporary difference, unused tax losses and unused tax credits [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TemporaryDifferenceMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxLossesMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Presentation | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:TemporaryDifferenceMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxLossesMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxCreditsMember ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

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Element ird_fs_pe:TerminationBenefitObligation

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 | Termination benefit obligation
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of obligation in relation to termination benefits. [Refer: Termination benefits [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.43
ref:URI |
Definition | ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TerminationBenefitObligation
Presentation | ird_fs_pe:DisclosureOfTerminationBenefitsLineItems -> ird_fs_pe:TerminationBenefitObligation

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Element ird_fs_pe:TerminationBenefitsExpense

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 | Termination benefits expense
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.1
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:TerminationBenefitsExpense
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:TerminationBenefitsExpense

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Element ird_fs_pe:TerminationBenefitsMember

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 | Termination benefits [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. It also represents the standard value for the 'Categories of termination benefits' axis if no other member is used. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.43
ref:URI |
Definition | ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TerminationBenefitsMember ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TerminationBenefitsMember
Presentation | ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember

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Element ird_fs_pe:TradeAndOtherCurrentPayables

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 | Trade and other current payables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other current payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current trade and other payables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | l
ref:URI |
Calculation | ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayables ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsCurrent ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsCurrent
Presentation | ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables

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Element ird_fs_pe:TradeAndOtherCurrentPayablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other current payables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesAbstract ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsCurrent ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsCurrent ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables

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Element ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties

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 | Current payables to related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Presentation | ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties

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Element ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers

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 | Current trade payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Presentation | ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers

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Element ird_fs_pe:TradeAndOtherCurrentReceivables

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 | Trade and other current receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other current receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current trade and other receivables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivables ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables

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Element ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other current receivables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables

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Element ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled

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 | Current receivables arising from accrued income not yet billed
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current receivables arising from accrued income not yet billed.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled

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Element ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties

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 | Current receivables due from other parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current receivables due from parties other than related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Presentation | ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties

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Element ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties

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 | Current receivables due from related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of current receivables due from related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Presentation | ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties

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Element ird_fs_pe:TradeAndOtherPayables

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 | Trade and other payables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of trade and other payables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | l
ref:URI |
Calculation | ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayables ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToRelatedParties ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncome ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:Accruals
Presentation | ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:TradeAndOtherPayables ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayables

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Element ird_fs_pe:TradeAndOtherPayablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other payables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherPayablesAbstract ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToRelatedParties ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:DeferredIncome ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:Accruals ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayables

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Element ird_fs_pe:TradeAndOtherPayablesToRelatedParties

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 | Payables to related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of payables due to related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Presentation | ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToRelatedParties

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Element ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers

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 | Trade payables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of payment due to suppliers for goods and services used in the entity's business.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | d
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Presentation | ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers

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Element ird_fs_pe:TradeAndOtherReceivables

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 | Trade and other receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | Total trade and other receivables
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of trade and other receivables.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.2
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivables ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:AssetsAbstract -> ird_fs_pe:TradeAndOtherReceivables ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivables

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Element ird_fs_pe:TradeAndOtherReceivablesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Trade and other receivables [abstract]
References |
Presentation | ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherReceivablesAbstract ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivables

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Element ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled

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 | Receivables arising from accrued income not yet billed
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of receivables arising from accrued income not yet billed.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation | ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled

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Element ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties

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 | Receivables due from other parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of receivables due from parties other than related parties.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Presentation | ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties

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Element ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties

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 | Receivables due from related parties
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of receivables due from related parties. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | b
ref:URI |
Calculation | ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Presentation | ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties

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Element ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Transfer from investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in investment property at fair value through profit or loss relating to transfers from investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Calculation | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss

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 | Transfer from investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The increase in investment property at cost less accumulated depreciation and impairment relating to transfers from investment property at fair value through profit or loss when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty

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 | Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount transferred from (to) inventories and owner-occupied property to (from) investment property at fair value through profit or loss. [Refer: Inventories; Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | iv
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty

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Element ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Transfer to (from) investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Net transfer to (from) investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in investment property at fair value through profit or loss relating to transfers to (from) investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Calculation | ird_fs_pe:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
References |
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss

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 | Transfer to (from) investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Net transfer to (from) investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease (increase) in investment property at cost less accumulated depreciation and impairment relating to transfers to (from) investment property at fair value through profit or loss. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation | ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Transfer to (from) investment property at fair value through profit or loss [abstract]
References |
Definition | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation | ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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 | Transfer to investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | Transfer to investment property at cost less accumulated depreciation and impairment
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in investment property at fair value through profit or loss relating to transfers to investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 16.10
ref:Subparagraph | e
ref:Clause | iii
ref:URI |
Calculation | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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Element ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss

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 | Transfer to investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | Transfer to investment property at fair value through profit or loss
en | http://www.xbrl.org/2003/arcrole/concept-label | The decrease in investment property at cost less accumulated depreciation and impairment relating to transfers to investment property at fair value through profit or loss when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.31
ref:Subparagraph | e
ref:Clause | v
ref:URI |
Definition | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: 1.0-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation | ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss

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Element ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions

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 | Transfers of research and development from entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions

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Element ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions

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 | Transfers of research and development to entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions

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Element ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions

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 | Transfers under finance agreements from entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions

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Element ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions

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 | Transfers under finance agreements to entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | g
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions

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Element ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions

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 | Transfers under license agreements from entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions

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Element ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions

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 | Transfers under license agreements to entity, related party transactions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 33.12
ref:Subparagraph | f
ref:URI |
Definition | ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Presentation | ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions

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Element ird_fs_pe:TreasuryShares

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 | Treasury shares
en | http://www.xbrl.org/2003/arcrole/concept-label | Treasury shares
en | http://www.xbrl.org/2003/arcrole/concept-label | An entity’s own equity instruments, held by the entity or other members of the consolidated group.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | f
ref:URI |
Calculation | ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares
Presentation | ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares

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Element ird_fs_pe:TreasurySharesMember

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 | Treasury shares [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 6.3
ref:URI |
Definition | ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TreasurySharesMember
Presentation | ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:TreasurySharesMember

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Element ird_fs_pe:TypesOfRisksAxis

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 | Types of risks [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:URI |
Definition | ird_fs_pe:DisclosureOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TypesOfRisksAxis ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TypesOfRisksMember ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TypesOfRisksMember
Presentation | ird_fs_pe:DisclosureOfHedgeAccountingTable -> ird_fs_pe:TypesOfRisksAxis ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember

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Element ird_fs_pe:TypesOfRisksMember

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 | Risks [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 12.27
ref:URI |
Definition | ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TypesOfRisksMember ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:TypesOfRisksMember
Presentation | ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember

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Element ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis

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 | Types of share-based payment arrangements [axis]
en | http://www.xbrl.org/2003/arcrole/concept-label | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:SharebasedPaymentArrangementsMember ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:SharebasedPaymentArrangementsMember
Presentation | ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable -> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember

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Element ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease

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 | Unearned finance income on finance lease
en | http://www.xbrl.org/2003/arcrole/concept-label | The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | a
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 20.23
ref:Subparagraph | b
ref:URI |
Definition | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Presentation | ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease

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Element ird_fs_pe:UnusedProvisionReversedOtherProvisions

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 | Unused provision reversed, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | Unused provision reversed, other provisions
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount reversed for unused other provisions. [Refer: Other provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.14
ref:Subparagraph | a
ref:Clause | iv
ref:URI |
Definition | ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedProvisionReversedOtherProvisions
Calculation | ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:UnusedProvisionReversedOtherProvisions
Presentation | ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:UnusedProvisionReversedOtherProvisions

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Element ird_fs_pe:UnusedTaxCreditsMember

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 | Unused tax credits [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxCreditsMember
Presentation | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxCreditsMember

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Element ird_fs_pe:UnusedTaxLossesMember

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 | Unused tax losses [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 29.40
ref:Subparagraph | e
ref:URI |
Definition | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxLossesMember
Presentation | ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxLossesMember

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Element ird_fs_pe:UsefulLivesGoodwill

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Useful lives, goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The useful lives used for goodwill. [Refer: Goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 19.26
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:UsefulLivesGoodwill

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Element ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Useful lives or amortisation rates, intangible assets other than goodwill
en | http://www.xbrl.org/2003/arcrole/concept-label | The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 18.27
ref:Subparagraph | a
ref:URI |
Definition | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Presentation | ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill

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Element ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | NOT Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Useful lives or depreciation rates, biological assets, at cost
en | http://www.xbrl.org/2003/arcrole/concept-label | The useful lives or depreciation rates used for biological assets. [Refer: Biological assets]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 34.10
ref:Subparagraph | d
ref:URI |
Presentation | ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost

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Element ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment

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

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Element ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment

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

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Element ird_fs_pe:Vehicles

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 | Vehicles
en | http://www.xbrl.org/2003/arcrole/concept-label | Total vehicles
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | a
ref:URI |
Calculation | ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Vehicles ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Ships ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Aircraft ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:MotorVehicles
Presentation | ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Vehicles

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Element ird_fs_pe:VehiclesAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Vehicles [abstract]
References |
Presentation | ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:VehiclesAbstract ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Ships ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Aircraft ird_fs_pe:VehiclesAbstract -> ird_fs_pe:MotorVehicles ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Vehicles

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Element ird_fs_pe:VehiclesMember

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 | Vehicles [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 17.2
ref:URI |
Definition | ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:VehiclesMember ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ShipsMember ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AircraftMember ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MotorVehiclesMember
Presentation | ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:VehiclesMember ird_fs_pe:VehiclesMember -> ird_fs_pe:ShipsMember ird_fs_pe:VehiclesMember -> ird_fs_pe:AircraftMember ird_fs_pe:VehiclesMember -> ird_fs_pe:MotorVehiclesMember

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Element ird_fs_pe:WagesAndSalaries

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 | Wages and salaries
en | http://www.xbrl.org/2003/arcrole/concept-label | A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 28.4
ref:URI |
Calculation | ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:WagesAndSalaries
Presentation | ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:WagesAndSalaries

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Element ird_fs_pe:WarrantyContingentLiabilityMember

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 | Warranty contingent liability [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21.15
ref:URI |
Definition | ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:WarrantyContingentLiabilityMember
Presentation | ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:WarrantyContingentLiabilityMember

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Element ird_fs_pe:WarrantyProvision

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 | Warranty provision
en | http://www.xbrl.org/2003/arcrole/concept-label | Total warranty provision
en | http://www.xbrl.org/2003/arcrole/concept-label | The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.4
ref:URI |
Calculation | ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:LongtermWarrantyProvision ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:ShorttermWarrantyProvision
Presentation | ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:WarrantyProvision

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Element ird_fs_pe:WarrantyProvisionAbstract

Substitution Group | xbrli:item
Type | xbrli:stringItemType
Balance |
Period Type | duration
Abstract | Abstract
Nillable | Nillable
Labels | http://www.xbrl.org/2003/role/link
en | http://www.xbrl.org/2003/arcrole/concept-label | Warranty provision [abstract]
References |
Presentation | ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:WarrantyProvisionAbstract ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:LongtermWarrantyProvision ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:ShorttermWarrantyProvision ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:WarrantyProvision

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Element ird_fs_pe:WarrantyProvisionMember

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 | Warranty provision [member]
en | http://www.xbrl.org/2003/arcrole/concept-label | This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 21A.4
ref:URI |
Definition | ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:WarrantyProvisionMember
Presentation | ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:WarrantyProvisionMember

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options exercisable in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options exercisable in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | vii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options exercised in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options exercised in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | iv
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options expired in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options expired in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | v
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options forfeited in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options forfeited in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | iii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options granted in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options granted in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | ii
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement

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Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement

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 | Weighted average exercise price of share options outstanding in share-based payment arrangement
en | http://www.xbrl.org/2003/arcrole/concept-label | Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
en | http://www.xbrl.org/2003/arcrole/concept-label | Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
en | http://www.xbrl.org/2003/arcrole/concept-label | The weighted average exercise price of share options outstanding in a share-based payment arrangement.
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | i
ref:URI |
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 26.18
ref:Subparagraph | b
ref:Clause | vi
ref:URI |
Presentation | ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement

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Element ird_fs_pe:WorkInProgress

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 | Current work in progress
en | http://www.xbrl.org/2003/arcrole/concept-label | A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Inventories]
References | http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef |
ref:Name | HKFRS for Private Entities
ref:IssueDate |
ref:Paragraph | 4.11
ref:Subparagraph | c
ref:Clause | ii
ref:URI |
Calculation | ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:WorkInProgress
Presentation | ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:WorkInProgress

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