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The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, 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]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 21
-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_48&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
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-IssueDate 2025-01-01
-Paragraph 92
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_92&doctype=Standard
-URIDate 2025-03-27

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Allowance accounts for credit losses of financial assets.

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Increase (decrease) through provisions and other adjustments continuing operations.

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Others allowance accounts for credit losses of financial assets.

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Reclassification and reversal allowance account for credit losses of financial assets.

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Utilisation, allowance accounts for credit losses of financial assets.

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