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TAC Public Meeting October 2025 Paper 5: IFRS S2 Industry-based Guidance Consultation - Comment Letter Key Points
AGENDA PAPER 5 Executive summary
| Date | 14 October 2025 |
|---|---|
| Paper reference | 2025-TAC-046 |
| Project | Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 |
| Topic | IFRS S2 Industry-based Guidance Consultation: Comment Letter Key Points |
Objective of the paper
This paper presents key points to include in the TAC's response to the ISSB's consultation on its Exposure Draft on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2.
Decisions for the TAC
The TAC is asked for its views on key points to include in its response to the ISSB's Exposure Draft on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2, and specifically the points appearing at paragraphs 8-9 of this document.
Appendices
There are no appendices to this paper.
This paper has been prepared by the Secretariat for the UK Sustainability Disclosure Technical Advisory Committee (TAC) to discuss in a public meeting. This paper does not represent the views of the TAC or any individual TAC member.
This publication contains copyright material of the IFRS Foundation® (Foundation). All rights reserved. Reproduced and distributed by the Financial Reporting Council (FRC) in its role as the secretariat for the UK Sustainability Disclosure Technical Advisory Committee (TAC) with the permission of the Foundation. No rights granted to third parties without permission of the Foundation and the TAC. For more information about the Foundation and the rights to use its materials please visit www.ifrs.org.
Context
1TAC Members will recall that the SASB Exposure Draft ('SASB ED') sets out proposed amendments to nine SASB Standards that have been prioritised by the ISSB (with three further standards due by the end of 2025/early 2026). The SASB ED also proposes targeted amendments to another 41 SASB Standards to maintain consistent disclosures. These 'targeted amendments' result from the proposed amendments to the nine priority standards. Targeted amendments relate to the following disclosure topics:
Human capital
- Labour Practices
- Workplace Health and Safety
Climate
- Greenhouse Gas Emissions
- Energy Management
- Water Management
2As part of the ISSB's SASB enhancement project it has also published and is consulting on its Exposure Draft on Proposed Amendments to the Industry-based Guidance on implementing IFRS S2 ('IFRS S2 IG ED'). This Exposure Draft is accompanied by its Basis for Conclusions on Proposed Amendments to the Industry Based Guidance on Implementing IFRS S2.
3The current Industry-Based Guidance on implementing IFRS S2 is derived from the SASB Standards. 68 of the 77 SASB Standards have a corresponding volume in this Guidance. This Guidance is therefore largely identical to the climate-related content in the SASB Standards.
4The ISSB intends to make climate-related 'consequential' amendments to topics/metrics in the 46 volumes of Industry-based Guidance (Paragraph BC8, Basis for Conclusions) related to greenhouse gas emissions, energy management and water management (Paragraph IN7, IFRS S2 IG ED). Amendments are derived from climate-related content in the SASB ED for the priority industries and include climate-linked targeted amendments. Metrics that are to be amended, added or deleted are shown in Appendix A of the IFRS S2 IG ED.
5The rationale for making consequential amendments to this Guidance is to maintain alignment with the climate-related content in the SASB Standards (Paragraph BC11-14, Basis for Conclusions).
6The ISSB proposes an effective date of 12–18 months after amendments are issued. It also proposes to permit early application. This effective date deliberately mirrors the effective date for the revised SASB Standards to maintain alignment between them. The ISSB has stated that it will decide on the effective date after considering feedback on the proposed effective date (Paragraph BC15-BC16, Basis for Conclusions).
Comment letter key points
7Following preliminary discussions at the September 2025 TAC meeting, the proposed draft outline response to the ISSB's Consultation is set out below.
QUESTION 1—Consequential amendments to the IFRS S2 industry-based guidance
Do you agree that the ISSB should make consequential amendments to the IFRS S2 industry-based guidance when it makes amendments to the SASB Standards as set out in the SASB exposure draft? Why or why not?
8The TAC supports the principle of making climate-linked consequential amendments to the Industry-based Guidance on Implementing IFRS S2 at the same time as amendments are made to the SASB Standards. This will help to maintain alignment with the climate-related content in the SASB Standards. However, we have the following observations in relation to the IFRS S2 IG ED.
Underlying SASB Exposure Draft – Climate content
9The TAC's 'in principle' support for consequential amendments should also be read in the context of the accompanying TAC paper 2025-TAC-045 SASB Exposure Draft Comment Letter Points, and, in particular, the following climate-linked points:
- Considering duplication with IFRS S2 requirements to disclose Scope 1 emissions (Paragraph 87);
- Considering including a 'Water Management' disclosure topic in the Oil and Gas – Midstream SASB Standard (Paragraph 80); and
- Considering whether climate physical risks are adequately reflected across the standards for industries in the Extractives & Minerals Processing sector and whether the Oil & Gas – Refining & Marketing SASB Standard, in particular, should be expanded to include metrics on just transition risks (Paragraphs 99 to 100).
Clarity of proposed amendments in IFRS S2 IG ED and Basis for Conclusions
10The TAC believes that IFRS S2 IG ED and its accompanying Basis for Conclusions document would have benefited from greater clarity around its approach to consequential amendments. Specifically, it would have been helpful if the ISSB had:
- Explicitly listed the proposed amendments by industry standard/ volume in the IFRS S2 IG ED;
- Included the metric code and the metric description;
- Noted whether the topic/metric is currently included within the IFRS S2 Guidance;
- Provided some explanation of the rationale for not amending topics/metrics that currently appear within the IFRS S2 Guidance but are subject to amendment in the SASB ED, together with the ISSB's future intentions in relation these topics and metrics [The TAC could include this point in its response, subject to our discussions with the ISSB.];
- Included explanatory commentary on consequential amendments relating to water management – this could aid stakeholder understanding of the ISSB's views on the potential linkages between climate-related risks and opportunities and water issues.
The IFRS S2 IG ED instead presents only metric numbers disaggregated by sector. This is accompanied by a limited explanation in the Basis for Conclusions. This lack of transparency on the underlying approach makes it more challenging to adequately assess the proposed revisions. A more detailed articulation of the approach as suggested above could have not only clarified the ISSB's intent but also helped the ISSB identify and address potential inconsistencies and omissions outlined below.
Potentially missing metrics within the IFRS S2 IG ED
(i) Table 1 highlights those cases where the current IFRS S2 Guidance has what the ISSB has previously determined to be ‘climate-linked' metrics/related metrics, but where these have not been updated to reflect changes made by the SASB ED in IFRS S2 IG ED's table of consequential amendments. It also shows climate-linked metrics that may not fall within that category, but should nonetheless be included in the revised IFRS S2 IG ED, due to the relevance of metrics, and sets out additional observations to raise with the ISSB. The TAC recommends that the ISSB:
- Reviews the metrics listed in the table below;
- Considers their inclusion/deletion/amendment for the purposes of the IFRS S2 IG ED;
- Considers the additional observations relating to these metrics;
- Ensures that the alignment objective with the SASB ED is fully achieved through comprehensive, consistent, and sufficiently climate-linked amendments.
Climate-related changes to SASB priority Standards
The table below identifies ‘climate-linked metrics[^1]' included in the current IFRS S2 Industry Guidance, but highlights where these metrics are not proposed to be updated to reflect updates in the SASB ED. It also highlights climate-linked metrics that are not in the current IFRS S2 Guidance, but should be included in the IFRS S2 IG ED, and shares additional observations where relevant. It is based on the IFRS S2 IG ED table of consequential amendments.
| Climate-linked disclosure topic | In current IFRS S2 Guidance | Proposed amendment/ revision/ deletion in SASB ED | Missing climate- linked SASB revisions in IFRS S2 IG ED consequential amendments table
|----------|----------|-----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------```
I will now process the text page by page, carefully adhering to the formatting and structural requirements.
Page 1:
- Logo: 
- Heading: ## AGENDA PAPER 5 Executive summary
- Table: Wrap in <div class="table-container" markdown="1">, use | and ---.
- Subheadings: ### Objective of the paper, ### Decisions for the TAC, ### Appendices.
- Body text for the content and disclaimers.
- Hyperlink: www.ifrs.org.
Page 2:
- Heading: ## Context
- Numbered paragraphs: 1, 2, 3, 4, 5, 6. Use <a class="section__global-number" href="#paragraph-N" id="paragraph-N">N</a>.
- Subheadings: ### Human capital, ### Climate.
- Unordered lists (-).
- Bold and italic text preserved. No new hyperlinks identified.
Page 3:
- Heading: ## Comment letter key points
- Numbered paragraphs: 7, 8, 9, 10. Use <a class="section__global-number" href="#paragraph-N-1" id="paragraph-N-1">N</a>.
- Subheadings: ### QUESTION 1—Consequential amendments to the IFRS S2 industry-based guidance, ### Underlying SASB Exposure Draft – Climate content, ### Clarity of proposed amendments in IFRS S2 IG ED and Basis for Conclusions.
- Unordered lists (-).
- Bold and italic text preserved.
Page 4:
- Continues ### Clarity of proposed amendments... list.
- New subheading: ### Potentially missing metrics within the IFRS S2 IG ED.
- Paragraph (i) as normal text, followed by an unordered list.
- Bold and italic text preserved.
Page 5:
- Heading: ## Climate-related changes to SASB priority Standards
- Introductory paragraph.
- Table: Wrap in <div class="table-container" markdown="1">. Headers identified.
- Footnote: [^1] after "metrics".
- The internal sections of the table ("Oil & Gas – Exploration & Production", "Oil & Gas - Midstream") are not headings; they are just text within the table structure, probably bold in PDF, so I will bold them.
Pages 6-12: - Table continues. No repeated headers. Continue bolding the internal section names.
Page 13:
- Image: Same as page 1.
- Boxed "Questions for the TAC": Use blockquote with an H3 and unordered list.
- Boxed "QUESTION 2—Effective date": Use H2 for the main title, and a blockquote for the question itself.
- Numbered paragraph 11. Use ` tag.
- Unordered list items for paragraph 11.
- Boxed "Questions for the TAC" (second instance): UseH2` for the main title, and unordered list items.
Footnotes:
- Add [^1]: As determined by the ISSB at the very end.
Careful with custom IDs - only for numbered headings using {: #id }. Since there are no numbered headings like "## 1. Introduction", no custom IDs of this type will be used. Only `` tags for numbered paragraphs.
Let's start the conversion.
```markdown
AGENDA PAPER 5 Executive summary
| Date | 14 October 2025 |
|---|---|
| Paper reference | 2025-TAC-046 |
| Project | Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 |
| Topic | IFRS S2 Industry-based Guidance Consultation: Comment Letter Key Points |
Objective of the paper
This paper presents key points to include in the TAC's response to the ISSB's consultation on its Exposure Draft on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2.
Decisions for the TAC
The TAC is asked for its views on key points to include in its response to the ISSB's Exposure Draft on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2, and specifically the points appearing at paragraphs 8-9 of this document.
Appendices
There are no appendices to this paper.
This paper has been prepared by the Secretariat for the UK Sustainability Disclosure Technical Advisory Committee (TAC) to discuss in a public meeting. This paper does not represent the views of the TAC or any individual TAC member.
This publication contains copyright material of the IFRS Foundation® (Foundation). All rights reserved. Reproduced and distributed by the Financial Reporting Council (FRC) in its role as the secretariat for the UK Sustainability Disclosure Technical Advisory Committee (TAC) with the permission of the Foundation. No rights granted to third parties without permission of the Foundation and the TAC. For more information about the Foundation and the rights to use its materials please visit www.ifrs.org.
Context
1TAC Members will recall that the SASB Exposure Draft ('SASB ED') sets out proposed amendments to nine SASB Standards that have been prioritised by the ISSB (with three further standards due by the end of 2025/early 2026). The SASB ED also proposes targeted amendments to another 41 SASB Standards to maintain consistent disclosures. These 'targeted amendments' result from the proposed amendments to the nine priority standards. Targeted amendments relate to the following disclosure topics:
Human capital
- Labour Practices
- Workplace Health and Safety
Climate
- Greenhouse Gas Emissions
- Energy Management
- Water Management
2As part of the ISSB's SASB enhancement project it has also published and is consulting on its Exposure Draft on Proposed Amendments to the Industry-based Guidance on implementing IFRS S2 ('IFRS S2 IG ED'). This Exposure Draft is accompanied by its Basis for Conclusions on Proposed Amendments to the Industry Based Guidance on Implementing IFRS S2.
3The current Industry-Based Guidance on implementing IFRS S2 is derived from the SASB Standards. 68 of the 77 SASB Standards have a corresponding volume in this Guidance. This Guidance is therefore largely identical to the climate-related content in the SASB Standards.
4The ISSB intends to make climate-related 'consequential' amendments to topics/metrics in the 46 volumes of Industry-based Guidance (Paragraph BC8, Basis for Conclusions) related to greenhouse gas emissions, energy management and water management (Paragraph IN7, IFRS S2 IG ED). Amendments are derived from climate-related content in the SASB ED for the priority industries and include climate-linked targeted amendments. Metrics that are to be amended, added or deleted are shown in Appendix A of the IFRS S2 IG ED.
5The rationale for making consequential amendments to this Guidance is to maintain alignment with the climate-related content in the SASB Standards (Paragraph BC11-14, Basis for Conclusions).
6The ISSB proposes an effective date of 12–18 months after amendments are issued. It also proposes to permit early application. This effective date deliberately mirrors the effective date for the revised SASB Standards to maintain alignment between them. The ISSB has stated that it will decide on the effective date after considering feedback on the proposed effective date (Paragraph BC15-BC16, Basis for Conclusions).
Comment letter key points
7Following preliminary discussions at the September 2025 TAC meeting, the proposed draft outline response to the ISSB's Consultation is set out below.
QUESTION 1—Consequential amendments to the IFRS S2 industry-based guidance
Do you agree that the ISSB should make consequential amendments to the IFRS S2 industry-based guidance when it makes amendments to the SASB Standards as set out in the SASB exposure draft? Why or why not?
8The TAC supports the principle of making climate-linked consequential amendments to the Industry-based Guidance on Implementing IFRS S2 at the same time as amendments are made to the SASB Standards. This will help to maintain alignment with the climate-related content in the SASB Standards. However, we have the following observations in relation to the IFRS S2 IG ED.
Underlying SASB Exposure Draft – Climate content
9The TAC's 'in principle' support for consequential amendments should also be read in the context of the accompanying TAC paper 2025-TAC-045 SASB Exposure Draft Comment Letter Points, and, in particular, the following climate-linked points:
- Considering duplication with IFRS S2 requirements to disclose Scope 1 emissions (Paragraph 87);
- Considering including a 'Water Management' disclosure topic in the Oil and Gas – Midstream SASB Standard (Paragraph 80); and
- Considering whether climate physical risks are adequately reflected across the standards for industries in the Extractives & Minerals Processing sector and whether the Oil & Gas – Refining & Marketing SASB Standard, in particular, should be expanded to include metrics on just transition risks (Paragraphs 99 to 100).
Clarity of proposed amendments in IFRS S2 IG ED and Basis for Conclusions
10The TAC believes that IFRS S2 IG ED and its accompanying Basis for Conclusions document would have benefited from greater clarity around its approach to consequential amendments. Specifically, it would have been helpful if the ISSB had:
- Explicitly listed the proposed amendments by industry standard/ volume in the IFRS S2 IG ED;
- Included the metric code and the metric description;
- Noted whether the topic/metric is currently included within the IFRS S2 Guidance;
- Provided some explanation of the rationale for not amending topics/metrics that currently appear within the IFRS S2 Guidance but are subject to amendment in the SASB ED, together with the ISSB's future intentions in relation these topics and metrics [The TAC could include this point in its response, subject to our discussions with the ISSB.];
- Included explanatory commentary on consequential amendments relating to water management – this could aid stakeholder understanding of the ISSB's views on the potential linkages between climate-related risks and opportunities and water issues.
The IFRS S2 IG ED instead presents only metric numbers disaggregated by sector. This is accompanied by a limited explanation in the Basis for Conclusions. This lack of transparency on the underlying approach makes it more challenging to adequately assess the proposed revisions. A more detailed articulation of the approach as suggested above could have not only clarified the ISSB's intent but also helped the ISSB identify and address potential inconsistencies and omissions outlined below.
Potentially missing metrics within the IFRS S2 IG ED
(i) Table 1 highlights those cases where the current IFRS S2 Guidance has what the ISSB has previously determined to be ‘climate-linked' metrics/related metrics, but where these have not been updated to reflect changes made by the SASB ED in IFRS S2 IG ED's table of consequential amendments. It also shows climate-linked metrics that may not fall within that category, but should nonetheless be included in the revised IFRS S2 IG ED, due to the relevance of metrics, and sets out additional observations to raise with the ISSB. The TAC recommends that the ISSB:
- Reviews the metrics listed in the table below;
- Considers their inclusion/deletion/amendment for the purposes of the IFRS S2 IG ED;
- Considers the additional observations relating to these metrics;
- Ensures that the alignment objective with the SASB ED is fully achieved through comprehensive, consistent, and sufficiently climate-linked amendments.
Climate-related changes to SASB priority Standards
The table below identifies ‘climate-linked metrics[^1]' included in the current IFRS S2 Industry Guidance, but highlights where these metrics are not proposed to be updated to reflect updates in the SASB ED. It also highlights climate-linked metrics that are not in the current IFRS S2 Guidance, but should be included in the IFRS S2 IG ED, and shares additional observations where relevant. It is based on the IFRS S2 IG ED table of consequential amendments.
| Climate-linked disclosure topic | In current IFRS S2 Guidance | Proposed amendment/ revision/ deletion in SASB ED | Missing climate- linked SASB revisions in IFRS S2 IG ED consequential amendments table | |:---------|:---------|:----------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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