The amount of living animals or plants recognised as assets.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 41
-IssueDate 2023-01-01
-Paragraph 43
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_43&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 41
-IssueDate 2023-01-01
-Paragraph 50
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_50&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph f
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-URIDate 2023-03-23