IFRS for SMEs 2024 - ENHANCED/ENRICHED (Work in Progress, 2025-05-19)

IFRS for SMEs Standards | Official XBRL Taxonomy | Terms | Model Structure Rules (Strict) | Entry Point | Commentary | Rules (Assertions) | Disclosures | Disclosure Mechanics | Topics | Disclosures Organized by Topic | Reporting Checklist (example) | Reporting Styles | Types (including Wider-Narrower) | Reference Implementation of Report | Download

Line Label Object Class Period Type Balance Report Element Name
1 [110000] General information about financial statements Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-110000
2 General Information [hypercube] Table report:GeneralInformationHypercube
3 General Information [line items] LineItems report:GeneralInformationLineItems
4 Disclosure of general information about financial statements [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
5 Disclosure of general information about financial statements [set] Abstract report:DisclosureOfGeneralInformationAboutFinancialStatementsSet
6 Name of reporting entity or other means of identification Concept (Text/String) For Period ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification
7 Description of nature of financial statements Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfFinancialStatements
8 Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period Concept (Text/String) For Period ifrs-smes:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
9 Date of end of reporting period Concept (Date) For Period ifrs-smes:DateOfEndOfReportingPeriod2013
10 Period covered by financial statements Concept (Text/String) For Period ifrs-smes:PeriodCoveredByFinancialStatements
11 Description of presentation currency Concept (Text/String) For Period ifrs-smes:DescriptionOfPresentationCurrency
12 Level of rounding used in financial statements Concept (Text/String) For Period ifrs-smes:LevelOfRoundingUsedInFinancialStatements
13 [210000] Statement of financial position, current/non-current Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-210000
14 Statement of financial position [abstract] Abstract ifrs-smes:StatementOfFinancialPositionAbstract
15 Assets [roll up] Abstract ifrs-smes:AssetsAbstract
16 Non-current assets [roll up] Abstract ifrs-smes:NoncurrentAssetsAbstract
17 Property, plant and equipment Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
18 Investment property at cost less accumulated depreciation and impairment Concept (Monetary) As Of Debit ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
19 Investment property at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:InvestmentProperty
20 Goodwill Concept (Monetary) As Of Debit ifrs-smes:Goodwill
21 Intangible assets other than goodwill Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsOtherThanGoodwill
22 Investments in associates Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInAssociates
23 Investments in joint ventures Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInJointVentures
24 Non-current biological assets, at cost less accumulated depreciation and impairment Concept (Monetary) As Of Debit ifrs-smes:NoncurrentBiologicalAssetsAtCost
25 Non-current biological assets, at fair value Concept (Monetary) As Of Debit ifrs-smes:NoncurrentBiologicalAssetsAtFairValue
26 Trade and other non-current receivables Concept (Monetary) As Of Debit ifrs-smes:NoncurrentReceivables
27 Non-current inventories Concept (Monetary) As Of Debit ifrs-smes:NoncurrentInventories
28 Deferred tax assets Concept (Monetary) As Of Debit ifrs-smes:DeferredTaxAssets
29 Current tax assets, non-current Concept (Monetary) As Of Debit ifrs-smes:CurrentTaxAssetsNoncurrent
30 Other non-current financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherNoncurrentFinancialAssets
31 Other non-current non-financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherNoncurrentNonfinancialAssets
32 Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Concept (Monetary) As Of Debit ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
33 Total non-current assets Concept (Monetary) As Of Debit ifrs-smes:NoncurrentAssets
34 Current assets [roll up] Abstract ifrs-smes:CurrentAssetsAbstract
35 Current inventories Concept (Monetary) As Of Debit ifrs-smes:Inventories
36 Trade and other current receivables Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherCurrentReceivables
37 Current tax assets, current Concept (Monetary) As Of Debit ifrs-smes:CurrentTaxAssetsCurrent
38 Current biological assets, at cost less accumulated depreciation and impairment Concept (Monetary) As Of Debit ifrs-smes:CurrentBiologicalAssetsAtCost
39 Current biological assets, at fair value Concept (Monetary) As Of Debit ifrs-smes:CurrentBiologicalAssetsAtFairValue
40 Other current financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherCurrentFinancialAssets
41 Other current non-financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherCurrentNonfinancialAssets
42 Cash and cash equivalents Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
43 Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Concept (Monetary) As Of Debit ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
44 Total current assets Concept (Monetary) As Of Debit ifrs-smes:CurrentAssets
45 Total assets Concept (Monetary) As Of Debit ifrs-smes:Assets
46 Equity and liabilities [roll up] Abstract ifrs-smes:EquityAndLiabilitiesAbstract
47 Equity [roll up] Abstract ifrs-smes:EquityAbstract
48 Issued capital Concept (Monetary) As Of Credit ifrs-smes:IssuedCapital
49 Retained earnings Concept (Monetary) As Of Credit ifrs-smes:RetainedEarnings
50 Share premium Concept (Monetary) As Of Credit ifrs-smes:SharePremium
51 Treasury shares Concept (Monetary) As Of Debit ifrs-smes:TreasuryShares
52 Other equity interest Concept (Monetary) As Of Credit ifrs-smes:OtherEquityInterest
53 Other reserves Concept (Monetary) As Of Credit ifrs-smes:OtherReserves
54 Total equity attributable to owners of parent Concept (Monetary) As Of Credit ifrs-smes:EquityAttributableToOwnersOfParent
55 Non-controlling interests Concept (Monetary) As Of Credit ifrs-smes:NoncontrollingInterests
56 Total equity Concept (Monetary) As Of Credit ifrs-smes:Equity
57 Liabilities [roll up] Abstract ifrs-smes:LiabilitiesAbstract
58 Non-current liabilities [roll up] Abstract ifrs-smes:NoncurrentLiabilitiesAbstract
59 Non-current provisions [roll up] Abstract ifrs-smes:NoncurrentProvisionsAbstract
60 Non-current provisions for employee benefits Concept (Monetary) As Of Credit ifrs-smes:NoncurrentProvisionsForEmployeeBenefits
61 Other non-current provisions Concept (Monetary) As Of Credit ifrs-smes:OtherLongtermProvisions
62 Total non-current provisions Concept (Monetary) As Of Credit ifrs-smes:NoncurrentProvisions
63 Trade and other non-current payables Concept (Monetary) As Of Credit ifrs-smes:NoncurrentPayables
64 Deferred tax liabilities Concept (Monetary) As Of Credit ifrs-smes:DeferredTaxLiabilities
65 Current tax liabilities, non-current Concept (Monetary) As Of Credit ifrs-smes:CurrentTaxLiabilitiesNoncurrent
66 Other non-current financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherNoncurrentFinancialLiabilities
67 Other non-current non-financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherNoncurrentNonfinancialLiabilities
68 Total non-current liabilities Concept (Monetary) As Of Credit ifrs-smes:NoncurrentLiabilities
69 Current liabilities [roll up] Abstract ifrs-smes:CurrentLiabilitiesAbstract
70 Current provisions [roll up] Abstract ifrs-smes:CurrentProvisionsAbstract
71 Current provisions for employee benefits Concept (Monetary) As Of Credit ifrs-smes:CurrentProvisionsForEmployeeBenefits
72 Other current provisions Concept (Monetary) As Of Credit ifrs-smes:OtherShorttermProvisions
73 Total current provisions Concept (Monetary) As Of Credit ifrs-smes:CurrentProvisions
74 Trade and other current payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherCurrentPayables
75 Current tax liabilities, current Concept (Monetary) As Of Credit ifrs-smes:CurrentTaxLiabilitiesCurrent
76 Other current financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherCurrentFinancialLiabilities
77 Other current non-financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherCurrentNonfinancialLiabilities
78 Total current liabilities Concept (Monetary) As Of Credit ifrs-smes:CurrentLiabilities
79 Total liabilities Concept (Monetary) As Of Credit ifrs-smes:Liabilities
80 Total equity and liabilities Concept (Monetary) As Of Credit ifrs-smes:EquityAndLiabilities
81 [220000] Statement of financial position, order of liquidity Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-220000
82 Statement of financial position [abstract] Abstract ifrs-smes:StatementOfFinancialPositionAbstract
83 Assets [roll up] Abstract ifrs-smes:AssetsAbstract
84 Property, plant and equipment Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
85 Investment property at cost less accumulated depreciation and impairment Concept (Monetary) As Of Debit ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
86 Investment property at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:InvestmentProperty
87 Goodwill Concept (Monetary) As Of Debit ifrs-smes:Goodwill
88 Intangible assets other than goodwill Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsOtherThanGoodwill
89 Other financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherFinancialAssets
90 Other non-financial assets Concept (Monetary) As Of Debit ifrs-smes:OtherNonfinancialAssets
91 Investments in associates Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInAssociates
92 Investments in joint ventures Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInJointVentures
93 Biological assets, at cost less accumulated depreciation and impairment Concept (Monetary) As Of Debit ifrs-smes:BiologicalAssetsAtCost
94 Biological assets, at fair value Concept (Monetary) As Of Debit ifrs-smes:BiologicalAssetsAtFairValue
95 Inventories Concept (Monetary) As Of Debit ifrs-smes:InventoriesTotal
96 Current tax assets Concept (Monetary) As Of Debit ifrs-smes:CurrentTaxAssets
97 Deferred tax assets Concept (Monetary) As Of Debit ifrs-smes:DeferredTaxAssets
98 Trade and other receivables Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherReceivables
99 Cash and cash equivalents Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
100 Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Concept (Monetary) As Of Debit ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
101 Total assets Concept (Monetary) As Of Debit ifrs-smes:Assets
102 Equity and liabilities [roll up] Abstract ifrs-smes:EquityAndLiabilitiesAbstract
103 Equity [roll up] Abstract ifrs-smes:EquityAbstract
104 Issued capital Concept (Monetary) As Of Credit ifrs-smes:IssuedCapital
105 Retained earnings Concept (Monetary) As Of Credit ifrs-smes:RetainedEarnings
106 Share premium Concept (Monetary) As Of Credit ifrs-smes:SharePremium
107 Treasury shares Concept (Monetary) As Of Debit ifrs-smes:TreasuryShares
108 Other equity interest Concept (Monetary) As Of Credit ifrs-smes:OtherEquityInterest
109 Other reserves Concept (Monetary) As Of Credit ifrs-smes:OtherReserves
110 Total equity attributable to owners of parent Concept (Monetary) As Of Credit ifrs-smes:EquityAttributableToOwnersOfParent
111 Non-controlling interests Concept (Monetary) As Of Credit ifrs-smes:NoncontrollingInterests
112 Total equity Concept (Monetary) As Of Credit ifrs-smes:Equity
113 Liabilities [roll up] Abstract ifrs-smes:LiabilitiesAbstract
114 Trade and other payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherPayables
115 Provisions [roll up] Abstract ifrs-smes:ProvisionsAbstract
116 Provisions for employee benefits Concept (Monetary) As Of Credit ifrs-smes:ProvisionsForEmployeeBenefits
117 Other provisions Concept (Monetary) As Of Credit ifrs-smes:OtherProvisions
118 Total provisions Concept (Monetary) As Of Credit ifrs-smes:Provisions
119 Other financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherFinancialLiabilities
120 Other non-financial liabilities Concept (Monetary) As Of Credit ifrs-smes:OtherNonfinancialLiabilities
121 Current tax liabilities Concept (Monetary) As Of Credit ifrs-smes:CurrentTaxLiabilities
122 Deferred tax liabilities Concept (Monetary) As Of Credit ifrs-smes:DeferredTaxLiabilities
123 Total liabilities Concept (Monetary) As Of Credit ifrs-smes:Liabilities
124 Total equity and liabilities Concept (Monetary) As Of Credit ifrs-smes:EquityAndLiabilities
125 [310000] Income statement, by function of expense Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-310000
126 Profit or loss [abstract] Abstract ifrs-smes:IncomeStatementAbstract
127 Profit (loss) [roll up] Abstract ifrs-smes:ProfitLossAbstract
128 Revenue Concept (Monetary) For Period Credit ifrs-smes:Revenue
129 Cost of sales Concept (Monetary) For Period Debit ifrs-smes:CostOfSales
130 Gross profit Concept (Monetary) For Period Credit ifrs-smes:GrossProfit
131 Other income Concept (Monetary) For Period Credit ifrs-smes:OtherIncome
132 Distribution costs Concept (Monetary) For Period Debit ifrs-smes:DistributionCosts
133 Administrative expenses Concept (Monetary) For Period Debit ifrs-smes:AdministrativeExpense
134 Other expense, by function Concept (Monetary) For Period Debit ifrs-smes:OtherExpenseByFunction
135 Other gains (losses) Concept (Monetary) For Period Credit ifrs-smes:OtherGainsLosses
136 Finance income Concept (Monetary) For Period Credit ifrs-smes:FinanceIncome
137 Finance costs Concept (Monetary) For Period Debit ifrs-smes:FinanceCosts
138 Share of profit (loss) of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
139 Profit (loss) before tax Concept (Monetary) For Period Credit ifrs-smes:ProfitLossBeforeTax
140 Tax expense (income), continuing operations Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxExpenseContinuingOperations
141 Profit (loss) from continuing operations Concept (Monetary) For Period Credit ifrs-smes:ProfitLossFromContinuingOperations
142 Profit (loss) from discontinued operations Concept (Monetary) For Period Credit ifrs-smes:ProfitLossFromDiscontinuedOperations
143 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
144 Profit (loss), attributable to [set] Abstract ifrs-smes:ProfitLossAttributableToAbstract
145 Profit (loss), attributable to owners of parent Concept (Monetary) For Period Credit ifrs-smes:ProfitLossAttributableToOwnersOfParent
146 Profit (loss), attributable to non-controlling interests Concept (Monetary) For Period Credit ifrs-smes:ProfitLossAttributableToNoncontrollingInterests
147 [320000] Income statement, by nature of expense Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-320000
148 Profit or loss [abstract] Abstract ifrs-smes:IncomeStatementAbstract
149 Profit (loss) [roll up] Abstract ifrs-smes:ProfitLossAbstract
150 Revenue Concept (Monetary) For Period Credit ifrs-smes:Revenue
151 Other income Concept (Monetary) For Period Credit ifrs-smes:OtherIncome
152 Increase (decrease) in inventories of finished goods and work in progress Concept (Monetary) For Period Debit ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
153 Other work performed by entity and capitalised Concept (Monetary) For Period Credit ifrs-smes:OtherWorkPerformedByEntityAndCapitalised
154 Raw materials and consumables used Concept (Monetary) For Period Debit ifrs-smes:RawMaterialsAndConsumablesUsed
155 Employee benefits expense Concept (Monetary) For Period Debit ifrs-smes:EmployeeBenefitsExpense
156 Depreciation and amortisation expense Concept (Monetary) For Period Debit ifrs-smes:DepreciationAndAmortisationExpense
157 Reversal of impairment loss (impairment loss) recognised in profit or loss Concept (Monetary) For Period Debit ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
158 Other expenses, by nature Concept (Monetary) For Period Debit ifrs-smes:OtherExpenseByNature
159 Other gains (losses) Concept (Monetary) For Period Credit ifrs-smes:OtherGainsLosses
160 Finance income Concept (Monetary) For Period Credit ifrs-smes:FinanceIncome
161 Finance costs Concept (Monetary) For Period Debit ifrs-smes:FinanceCosts
162 Share of profit (loss) of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
163 Profit (loss) before tax Concept (Monetary) For Period Credit ifrs-smes:ProfitLossBeforeTax
164 Tax expense (income), continuing operations Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxExpenseContinuingOperations
165 Profit (loss) from continuing operations Concept (Monetary) For Period Credit ifrs-smes:ProfitLossFromContinuingOperations
166 Profit (loss) from discontinued operations Concept (Monetary) For Period Credit ifrs-smes:ProfitLossFromDiscontinuedOperations
167 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
168 Profit (loss), attributable to [set] Abstract ifrs-smes:ProfitLossAttributableToAbstract
169 Profit (loss), attributable to owners of parent Concept (Monetary) For Period Credit ifrs-smes:ProfitLossAttributableToOwnersOfParent
170 Profit (loss), attributable to non-controlling interests Concept (Monetary) For Period Credit ifrs-smes:ProfitLossAttributableToNoncontrollingInterests
171 [410000] Statement of comprehensive income, OCI components presented net of tax Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-410000
172 Statement of comprehensive income [abstract] Abstract ifrs-smes:StatementOfComprehensiveIncomeAbstract
173 Comprehensive income [roll up] Abstract ifrs-smes:ComprehensiveIncomeAbstract
174 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
175 Other comprehensive income [roll up] Abstract ifrs-smes:OtherComprehensiveIncomeAbstract
176 Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [roll up] Abstract ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
177 Other comprehensive income, net of tax, exchange differences on translation Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
178 Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
179 Other comprehensive income, net of tax, gains (losses) on revaluation Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
180 Components of other comprehensive income that will be reclassified to profit or loss, net of tax [roll up] Abstract ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
181 Other comprehensive income, net of tax, cash flow hedges Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
182 Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax Concept (Monetary) For Period Credit ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
183 Total other comprehensive income Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncome
184 Total comprehensive income Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncome
185 Comprehensive income attributable to [set] Abstract ifrs-smes:ComprehensiveIncomeAttributableToAbstract
186 Comprehensive income, attributable to owners of parent Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent
187 Comprehensive income, attributable to non-controlling interests Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests
188 [420000] Statement of comprehensive income, OCI components presented before tax Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-420000
189 Statement of comprehensive income [abstract] Abstract ifrs-smes:StatementOfComprehensiveIncomeAbstract
190 Comprehensive income [roll up] Abstract ifrs-smes:ComprehensiveIncomeAbstract
191 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
192 Components of other comprehensive income that will not be reclassified to profit or loss, before tax [roll up] Abstract ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
193 Other comprehensive income, before tax, exchange differences on translation Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
194 Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
195 Other comprehensive income, before tax, gains (losses) on revaluation Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
196 Components of other comprehensive income that will be reclassified to profit or loss, before tax [roll up] Abstract ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
197 Other comprehensive income, before tax, cash flow hedges Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
198 Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax Concept (Monetary) For Period Credit ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
199 Total other comprehensive income, before tax Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTax
200 Income tax relating to components of other comprehensive income Concept (Monetary) For Period ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
201 Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
202 Total other comprehensive income Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncome
203 Total comprehensive income Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncome
204 Comprehensive income attributable to [set] Abstract ifrs-smes:ComprehensiveIncomeAttributableToAbstract
205 Comprehensive income, attributable to owners of parent Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent
206 Comprehensive income, attributable to non-controlling interests Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests
207 [510000] Statement of cash flows, direct method Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-510000
208 Statement of cash flows [abstract] Abstract ifrs-smes:StatementOfCashFlowsAbstract
209 Increase (decrease) in cash and cash equivalents [roll up] Abstract report:IncreaseDecreaseInCashAndCashEquivalentsRollUp
210 Increase (decrease) in cash and cash equivalents before effect of exchange rate changes [roll up] Abstract report:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesRollUp
211 Cash flows from (used in) operating activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract
212 Classes of cash receipts from operating activities [roll up] Abstract ifrs-smes:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
213 Receipts from sales of goods and rendering of services Concept (Monetary) For Period Debit ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices
214 Receipts from royalties, fees, commissions and other revenue Concept (Monetary) For Period Debit ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
215 Receipts from contracts held for dealing or trading purposes Concept (Monetary) For Period Debit ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose
216 Receipts from premiums and claims, annuities and other policy benefits Concept (Monetary) For Period Debit ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
217 Other cash receipts from operating activities Concept (Monetary) For Period Debit ifrs-smes:OtherCashReceiptsFromOperatingActivities
218 Classes of cash payments from operating activities [roll up] Abstract ifrs-smes:ClassesOfCashPaymentsAbstract
219 Payments to suppliers for goods and services Concept (Monetary) For Period Credit ifrs-smes:PaymentsToSuppliersForGoodsAndServices
220 Payments from contracts held for dealing or trading purpose Concept (Monetary) For Period Credit ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose
221 Payments to and on behalf of employees Concept (Monetary) For Period Credit ifrs-smes:PaymentsToAndOnBehalfOfEmployees
222 Payments for premiums and claims, annuities and other policy benefits Concept (Monetary) For Period Credit ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
223 Other cash payments from operating activities Concept (Monetary) For Period Credit ifrs-smes:OtherCashPaymentsFromOperatingActivities
224 Dividends paid, classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:DividendsPaidClassifiedAsOperatingActivities
225 Dividends received Concept (Monetary) For Period Debit ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities
226 Interest paid, classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsOperatingActivities
227 Interest received Concept (Monetary) For Period Debit ifrs-smes:InterestReceivedClassifiedAsOperatingActivities
228 Income taxes paid (refund), classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
229 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
230 Cash flows from (used in) operating activities Concept (Monetary) For Period ifrs-smes:CashFlowsFromUsedInOperatingActivities
231 Cash flows from (used in) investing activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract
232 Cash flows from losing control of subsidiaries or other businesses Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
233 Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
234 Other cash receipts from sales of equity or debt instruments of other entities Concept (Monetary) For Period Debit ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
235 Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
236 Other cash receipts from sales of interests in joint ventures Concept (Monetary) For Period Debit ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
237 Other cash payments to acquire interests in joint ventures, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
238 Proceeds from sales of property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
239 Purchase of property, plant and equipment, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
240 Proceeds from sales of intangible assets Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
241 Purchase of intangible assets, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
242 Proceeds from sales of other long-term assets Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
243 Purchase of other long-term assets, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
244 Cash advances and loans made to other parties, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
245 Cash receipts from repayment of advances and loans made to other parties Concept (Monetary) For Period Debit ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
246 Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
247 Cash receipts from futures contracts, forward contracts, option contracts and swap contracts Concept (Monetary) For Period Debit ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
248 Dividends received Concept (Monetary) For Period Debit ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities
249 Interest paid, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsInvestingActivities
250 Interest received Concept (Monetary) For Period Debit ifrs-smes:InterestReceivedClassifiedAsInvestingActivities
251 Income taxes paid (refund), classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
252 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
253 Cash flows from (used in) investing activities Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromUsedInInvestingActivities
254 Cash flows from (used in) financing activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract
255 Proceeds from issuing shares Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromIssuingShares
256 Proceeds from issuing other equity instruments Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromIssuingOtherEquityInstruments
257 Payments to acquire or redeem entity's shares Concept (Monetary) For Period Credit ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares
258 Payments of other equity instruments Concept (Monetary) For Period Credit ifrs-smes:PaymentsOfOtherEquityInstruments
259 Proceeds from borrowings Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities
260 Repayments of borrowings, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
261 Payments of finance lease liabilities, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
262 Dividends paid, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:DividendsPaidClassifiedAsFinancingActivities
263 Interest paid, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsFinancingActivities
264 Income taxes paid (refund), classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
265 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
266 Cash flows from (used in) financing activities Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromUsedInFinancingActivities
267 Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
268 Effect of exchange rate changes on cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents
269 Increase (decrease) in cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
270 Cash and cash equivalents [roll forward] Abstract report:CashAndCashEquivlentsRollForward
271 Cash and cash equivalents at beginning of period Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
272 Increase (decrease) in cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
273 Cash and cash equivalents at end of period Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
274 [520000] Statement of cash flows, indirect method Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-520000
275 Statement of cash flows [abstract] Abstract ifrs-smes:StatementOfCashFlowsAbstract
276 Increase (decrease) in cash and cash equivalents [roll up] Abstract report:IncreaseDecreaseInCashAndCashEquivalentsRollUp
277 Increase (decrease) in cash and cash equivalents before effect of exchange rate changes [roll up] Abstract report:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesRollUp
278 Cash flows from (used in) operating activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract
279 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
280 Adjustments to reconcile profit (loss) [abstract] Abstract ifrs-smes:AdjustmentsForReconcileProfitLossAbstract
281 Adjustments for non-cash income tax expense Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense
282 Adjustments for non-cash finance costs Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForNoncashFinanceCosts
283 Adjustments for income tax expense Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForIncomeTaxExpense
284 Adjustments for finance costs Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForFinanceCosts
285 Adjustments for decrease (increase) in inventories Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories
286 Adjustments for decrease (increase) in trade accounts receivable Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
287 Adjustments for decrease (increase) in other operating receivables Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
288 Adjustments for increase (decrease) in trade accounts payable Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
289 Adjustments for increase (decrease) in other operating payables Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
290 Adjustments for depreciation and amortisation expense Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense
291 Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
292 Adjustments for provisions Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForProvisions
293 Adjustments for unrealised foreign exchange losses (gains) Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains
294 Adjustments for share-based payments Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForSharebasedPayments
295 Adjustments for fair value losses (gains) Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForFairValueGainsLosses
296 Adjustments for undistributed profits of associates Concept (Monetary) For Period Credit ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates
297 Adjustments for non-controlling interests Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForNoncontrollingInterests
298 Adjustments for accrued expenses (income) not yet paid (received) Concept (Monetary) For Period Credit ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
299 Other adjustments for non-cash items Concept (Monetary) For Period Debit ifrs-smes:OtherAdjustmentsForNoncashItems
300 Adjustments for losses (gains) on disposal of non-current assets Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
301 Other adjustments for which cash effects are investing or financing cash flow Concept (Monetary) For Period Debit ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
302 Other adjustments to reconcile profit (loss) Concept (Monetary) For Period Debit ifrs-smes:OtherAdjustmentsToReconcileProfitLoss
303 Total adjustments to reconcile profit (loss) Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForReconcileProfitLoss
304 Dividends paid, classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:DividendsPaidClassifiedAsOperatingActivities
305 Dividends received Concept (Monetary) For Period Debit ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities
306 Interest paid, classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsOperatingActivities
307 Interest received Concept (Monetary) For Period Debit ifrs-smes:InterestReceivedClassifiedAsOperatingActivities
308 Income taxes paid (refund), classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
309 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
310 Cash flows from (used in) operating activities Concept (Monetary) For Period ifrs-smes:CashFlowsFromUsedInOperatingActivities
311 Cash flows from (used in) investing activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract
312 Cash flows from losing control of subsidiaries or other businesses Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
313 Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
314 Other cash receipts from sales of equity or debt instruments of other entities Concept (Monetary) For Period Debit ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
315 Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
316 Other cash receipts from sales of interests in joint ventures Concept (Monetary) For Period Debit ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
317 Other cash payments to acquire interests in joint ventures, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
318 Proceeds from sales of property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
319 Purchase of property, plant and equipment, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
320 Proceeds from sales of intangible assets Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
321 Purchase of intangible assets, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
322 Proceeds from sales of other long-term assets Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
323 Purchase of other long-term assets, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
324 Cash advances and loans made to other parties, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
325 Cash receipts from repayment of advances and loans made to other parties Concept (Monetary) For Period Debit ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
326 Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
327 Cash receipts from futures contracts, forward contracts, option contracts and swap contracts Concept (Monetary) For Period Debit ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
328 Dividends received Concept (Monetary) For Period Debit ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities
329 Interest paid, classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsInvestingActivities
330 Interest received Concept (Monetary) For Period Debit ifrs-smes:InterestReceivedClassifiedAsInvestingActivities
331 Income taxes paid (refund), classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
332 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
333 Cash flows from (used in) investing activities Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromUsedInInvestingActivities
334 Cash flows from (used in) financing activities [roll up] Abstract ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract
335 Proceeds from issuing shares Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromIssuingShares
336 Proceeds from issuing other equity instruments Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromIssuingOtherEquityInstruments
337 Payments to acquire or redeem entity's shares Concept (Monetary) For Period Credit ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares
338 Payments of other equity instruments Concept (Monetary) For Period Credit ifrs-smes:PaymentsOfOtherEquityInstruments
339 Proceeds from borrowings Concept (Monetary) For Period Debit ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities
340 Repayments of borrowings, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
341 Payments of finance lease liabilities, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
342 Dividends paid, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:DividendsPaidClassifiedAsFinancingActivities
343 Interest paid, classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:InterestPaidClassifiedAsFinancingActivities
344 Income taxes paid (refund), classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
345 Other inflows (outflows) of cash Concept (Monetary) For Period Debit ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
346 Cash flows from (used in) financing activities Concept (Monetary) For Period Debit ifrs-smes:CashFlowsFromUsedInFinancingActivities
347 Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
348 Effect of exchange rate changes on cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents
349 Increase (decrease) in cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
350 Cash and cash equivalents [roll forward] Abstract report:CashAndCashEquivlentsRollForward
351 Cash and cash equivalents at beginning of period Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
352 Increase (decrease) in cash and cash equivalents Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
353 Cash and cash equivalents at end of period Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
354 [610000A] Statement of changes in equity - Prior Period Adjustment Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-610000A
355 Statement of changes in equity [abstract] Abstract ifrs-smes:StatementOfChangesInEquityAbstract
356 Statement of changes in equity [table] Table ifrs-smes:StatementOfChangesInEquityTable
357 Retrospective application and retrospective restatement [axis] Axis ifrs-smes:RetrospectiveApplicationAndRetrospectiveRestatementAxis
358 Currently stated [member] Abstract ifrs-smes:RestatedMember
359 Previously stated [member] Abstract ifrs-smes:PreviouslyStatedMember
360 Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member] Abstract ifrs-smes:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
361 Increase (decrease) due to voluntary changes in accounting policy [member] Abstract ifrs-smes:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
362 Increase (decrease) due to corrections of prior period errors [member] Abstract ifrs-smes:FinancialEffectOfCorrectionsOfAccountingErrorsMember
363 Statement of changes in equity [line items] LineItems ifrs-smes:StatementOfChangesInEquityLineItems
364 Equity [set] Abstract report:EquitySet
365 Equity Concept (Monetary) As Of Credit ifrs-smes:Equity
366 [610000B] Statement of changes in equity - Simplified Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-610000B
367 Statement of changes in equity [table] Table ifrs-smes:StatementOfChangesInEquityTable
368 Components of equity [axis] Axis ifrs-smes:ComponentsOfEquityAxis
369 Equity [member] Abstract ifrs-smes:EquityMember
370 Issued capital [member] Abstract ifrs-smes:IssuedCapitalMember
371 Reserve of exchange differences on translation [member] Abstract ifrs-smes:ReserveOfExchangeDifferencesOnTranslationMember
372 Share premium [member] Abstract ifrs-smes:SharePremiumMember
373 Reserve of cash flow hedges [member] Abstract ifrs-smes:ReserveOfCashFlowHedgesMember
374 Non-controlling interests [member] Abstract ifrs-smes:NoncontrollingInterestsMember
375 Treasury shares [member] Abstract ifrs-smes:TreasurySharesMember
376 Revaluation surplus [member] Abstract ifrs-smes:RevaluationSurplusMember
377 Other equity interest [member] Abstract ifrs-smes:OtherEquityInterestMember
378 Retained earnings [member] Abstract ifrs-smes:RetainedEarningsMember
379 Statement of changes in equity [line items] LineItems ifrs-smes:StatementOfChangesInEquityLineItems
380 Changes in equity [roll up] Abstract ifrs-smes:ChangesInEquityAbstract
381 Equity at beginning of period Concept (Monetary) As Of Credit ifrs-smes:Equity
382 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
383 Other comprehensive income Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncome
384 Issue of equity Concept (Monetary) For Period Credit ifrs-smes:IssueOfEquity
385 Dividends recognised as distributions to owners Concept (Monetary) For Period Debit ifrs-smes:DividendsPaid
386 Increase through other contributions by owners, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners
387 Decrease through other distributions to owners, equity Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners
388 Increase (decrease) through other changes, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
389 Increase (decrease) through treasury share transactions, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions
390 Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
391 Increase (decrease) through share-based payment transactions, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions
392 Equity at end of period Concept (Monetary) As Of Credit ifrs-smes:Equity
393 [610000] Statement of changes in equity Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-610000
394 Statement of changes in equity [abstract] Abstract ifrs-smes:StatementOfChangesInEquityAbstract
395 Statement of changes in equity [table] Table ifrs-smes:StatementOfChangesInEquityTable
396 Components of equity [axis] Axis ifrs-smes:ComponentsOfEquityAxis
397 Equity [member] Abstract ifrs-smes:EquityMember
398 Equity attributable to owners of parent [member] Abstract ifrs-smes:EquityAttributableToOwnersOfParentMember
399 Issued capital [member] Abstract ifrs-smes:IssuedCapitalMember
400 Share premium [member] Abstract ifrs-smes:SharePremiumMember
401 Treasury shares [member] Abstract ifrs-smes:TreasurySharesMember
402 Other equity interest [member] Abstract ifrs-smes:OtherEquityInterestMember
403 Other reserves [member] Abstract ifrs-smes:OtherReservesMember
404 Reserve of exchange differences on translation [member] Abstract ifrs-smes:ReserveOfExchangeDifferencesOnTranslationMember
405 Reserve of cash flow hedges [member] Abstract ifrs-smes:ReserveOfCashFlowHedgesMember
406 Revaluation surplus [member] Abstract ifrs-smes:RevaluationSurplusMember
407 Retained earnings [member] Abstract ifrs-smes:RetainedEarningsMember
408 Non-controlling interests [member] Abstract ifrs-smes:NoncontrollingInterestsMember
409 Statement of changes in equity [line items] LineItems ifrs-smes:StatementOfChangesInEquityLineItems
410 Equity [roll forward] Abstract report:EquityrollForward
411 Equity at beginning of period Concept (Monetary) As Of Credit ifrs-smes:Equity
412 Changes in equity [roll up] Abstract ifrs-smes:ChangesInEquityAbstract
413 Comprehensive income [roll up] Abstract ifrs-smes:ComprehensiveIncomeAbstract
414 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
415 Other comprehensive income Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncome
416 Total comprehensive income Concept (Monetary) For Period Credit ifrs-smes:ComprehensiveIncome
417 Issue of equity Concept (Monetary) For Period Credit ifrs-smes:IssueOfEquity
418 Dividends recognised as distributions to owners Concept (Monetary) For Period Debit ifrs-smes:DividendsPaid
419 Increase through other contributions by owners, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners
420 Decrease through other distributions to owners, equity Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners
421 Increase (decrease) through other changes, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
422 Increase (decrease) through treasury share transactions, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions
423 Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
424 Increase (decrease) through share-based payment transactions, equity Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions
425 Total increase (decrease) in equity Concept (Monetary) For Period Credit ifrs-smes:ChangesInEquity
426 Equity at end of period Concept (Monetary) As Of Credit ifrs-smes:Equity
427 [650000] Statement of income and retained earnings, additional disclosures Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-650000
428 Statement of income and retained earnings, additional disclosures [abstract] Abstract ifrs-smes:StatementOfIncomeAndRetainedEarningsAbstract
429 Statement of income and retained earnings other information [set] Abstract report:StatementOfIncomeAndRetainedEarningsOtherInformationSet
430 Increase (decrease) through corrections of errors, retained earnings Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
431 Increase (decrease) through changes in accounting policies, retained earnings Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
432 Retained earnings Concept (Monetary) As Of Credit ifrs-smes:RetainedEarnings
433 Dividends declared and paid or payable Concept (Monetary) For Period Debit ifrs-smes:DividendsDeclaredAndPaidOrPayable
434 [800100] Notes - Subclassifications of assets, liabilities and equities Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-800100
435 Subclassifications of assets, liabilities and equities [abstract] Abstract ifrs-smes:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
436 Property, plant and equipment [roll up] Abstract ifrs-smes:PropertyPlantAndEquipmentAbstract
437 Land and buildings [roll up] Abstract ifrs-smes:LandAndBuildingsAbstract
438 Land Concept (Monetary) As Of Debit ifrs-smes:Land
439 Buildings Concept (Monetary) As Of Debit ifrs-smes:Buildings
440 Total land and buildings Concept (Monetary) As Of Debit ifrs-smes:LandAndBuildings
441 Machinery Concept (Monetary) As Of Debit ifrs-smes:Machinery
442 Vehicles [roll up] Abstract ifrs-smes:VehiclesAbstract
443 Ships Concept (Monetary) As Of Debit ifrs-smes:Ships
444 Aircraft Concept (Monetary) As Of Debit ifrs-smes:Aircraft
445 Motor vehicles Concept (Monetary) As Of Debit ifrs-smes:MotorVehicles
446 Total vehicles Concept (Monetary) As Of Debit ifrs-smes:Vehicles
447 Fixtures and fittings Concept (Monetary) As Of Debit ifrs-smes:FixturesAndFittings
448 Office equipment Concept (Monetary) As Of Debit ifrs-smes:OfficeEquipment
449 Tangible exploration and evaluation assets Concept (Monetary) As Of Debit ifrs-smes:TangibleExplorationAndEvaluationAssets
450 Construction in progress Concept (Monetary) As Of Debit ifrs-smes:ConstructionInProgress
451 Other property, plant and equipment Concept (Monetary) As Of Debit ifrs-smes:OtherPropertyPlantAndEquipment
452 Total property, plant and equipment Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
453 Intangible assets and goodwill [roll up] Abstract ifrs-smes:IntangibleAssetsAndGoodwillAbstract
454 Intangible assets other than goodwill [roll up] Abstract ifrs-smes:IntangibleAssetsOtherThanGoodwillAbstract
455 Brand names Concept (Monetary) As Of Debit ifrs-smes:BrandNames
456 Intangible exploration and evaluation assets Concept (Monetary) As Of Debit ifrs-smes:IntangibleExplorationAndEvaluationAssets
457 Mastheads and publishing titles Concept (Monetary) As Of Debit ifrs-smes:MastheadsAndPublishingTitles
458 Computer software Concept (Monetary) As Of Debit ifrs-smes:ComputerSoftware
459 Licences and franchises Concept (Monetary) As Of Debit ifrs-smes:LicencesAndFranchises
460 Copyrights, patents and other industrial property rights, service and operating rights Concept (Monetary) As Of Debit ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
461 Recipes, formulae, models, designs and prototypes Concept (Monetary) As Of Debit ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes
462 Intangible assets under development Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsUnderDevelopment
463 Service concession arrangements, classified as intangible assets Concept (Monetary) As Of Debit ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
464 Other intangible assets Concept (Monetary) As Of Debit ifrs-smes:OtherIntangibleAssets
465 Total intangible assets other than goodwill Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsOtherThanGoodwill
466 Goodwill Concept (Monetary) As Of Debit ifrs-smes:Goodwill
467 Total intangible assets and goodwill Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsAndGoodwill
468 Current inventories [roll up] Abstract ifrs-smes:ClassesOfInventoriesAbstract
469 Current inventories held for sale Concept (Monetary) As Of Debit ifrs-smes:InventoriesHeldForSale
470 Current work in progress Concept (Monetary) As Of Debit ifrs-smes:WorkInProgress
471 Current materials and supplies to be consumed in production process or rendering services Concept (Monetary) As Of Debit ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
472 Total current inventories Concept (Monetary) As Of Debit ifrs-smes:Inventories
473 Trade and other non-current receivables [roll up] Abstract ifrs-smes:NoncurrentReceivablesAbstract
474 Non-current receivables due from related parties Concept (Monetary) As Of Debit ifrs-smes:NoncurrentReceivablesDueFromRelatedParties
475 Non-current receivables due from other parties Concept (Monetary) As Of Debit ifrs-smes:NoncurrentReceivablesDueFromOtherParties
476 Non-current receivables arising from accrued income not yet billed Concept (Monetary) As Of Debit ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
477 Total trade and other non-current receivables Concept (Monetary) As Of Debit ifrs-smes:NoncurrentReceivables
478 Trade and other current receivables [roll up] Abstract ifrs-smes:TradeAndOtherCurrentReceivablesAbstract
479 Current receivables due from related parties Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties
480 Current receivables due from other parties Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties
481 Current receivables arising from accrued income not yet billed Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
482 Total trade and other current receivables Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherCurrentReceivables
483 Trade and other receivables [roll up] Abstract ifrs-smes:TradeAndOtherReceivablesAbstract
484 Receivables due from related parties Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties
485 Receivables due from other parties Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties
486 Receivables arising from accrued income not yet billed Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
487 Total trade and other receivables Concept (Monetary) As Of Debit ifrs-smes:TradeAndOtherReceivables
488 Cash and cash equivalents [roll up] Abstract ifrs-smes:CashAndCashEquivalentsAbstract
489 Cash [roll up] Abstract ifrs-smes:CashAbstract
490 Cash on hand Concept (Monetary) As Of Debit ifrs-smes:CashOnHand
491 Balances with banks Concept (Monetary) As Of Debit ifrs-smes:BalancesWithBanks
492 Total cash Concept (Monetary) As Of Debit ifrs-smes:Cash
493 Cash equivalents [roll up] Abstract ifrs-smes:CashEquivalentsAbstract
494 Short-term deposits, classified as cash equivalents Concept (Monetary) As Of Debit ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents
495 Short-term investments, classified as cash equivalents Concept (Monetary) As Of Debit ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents
496 Other banking arrangements, classified as cash equivalents Concept (Monetary) As Of Debit ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents
497 Total cash equivalents Concept (Monetary) As Of Debit ifrs-smes:CashEquivalents
498 Other cash and cash equivalents Concept (Monetary) As Of Debit ifrs-smes:OtherCashAndCashEquivalents
499 Total cash and cash equivalents Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
500 Classes of other provisions [abstract] Abstract ifrs-smes:ClassesOfOtherProvisionsAbstract
501 Warranty provision [roll up] Abstract ifrs-smes:WarrantyProvisionAbstract
502 Non-current warranty provision Concept (Monetary) As Of Credit ifrs-smes:LongtermWarrantyProvision
503 Current warranty provision Concept (Monetary) As Of Credit ifrs-smes:ShorttermWarrantyProvision
504 Total warranty provision Concept (Monetary) As Of Credit ifrs-smes:WarrantyProvision
505 Restructuring provision [roll up] Abstract ifrs-smes:RestructuringProvisionAbstract
506 Non-current restructuring provision Concept (Monetary) As Of Credit ifrs-smes:LongtermRestructuringProvision
507 Current restructuring provision Concept (Monetary) As Of Credit ifrs-smes:ShorttermRestructuringProvision
508 Total restructuring provision Concept (Monetary) As Of Credit ifrs-smes:RestructuringProvision
509 Legal proceedings provision [roll up] Abstract ifrs-smes:LegalProceedingsProvisionAbstract
510 Non-current legal proceedings provision Concept (Monetary) As Of Credit ifrs-smes:LongtermLegalProceedingsProvision
511 Current legal proceedings provision Concept (Monetary) As Of Credit ifrs-smes:ShorttermLegalProceedingsProvision
512 Total legal proceedings provision Concept (Monetary) As Of Credit ifrs-smes:LegalProceedingsProvision
513 Refunds provision [roll up] Abstract ifrs-smes:RefundsProvisionAbstract
514 Non-current refunds provision Concept (Monetary) As Of Credit ifrs-smes:NoncurrentRefundsProvision
515 Current refunds provision Concept (Monetary) As Of Credit ifrs-smes:CurrentRefundsProvision
516 Total refunds provision Concept (Monetary) As Of Credit ifrs-smes:RefundsProvision
517 Onerous contracts provision [roll up] Abstract ifrs-smes:OnerousContractsProvisionAbstract
518 Non-current onerous contracts provision Concept (Monetary) As Of Credit ifrs-smes:LongtermOnerousContractsProvision
519 Current onerous contracts provision Concept (Monetary) As Of Credit ifrs-smes:ShorttermOnerousContractsProvision
520 Total onerous contracts provision Concept (Monetary) As Of Credit ifrs-smes:OnerousContractsProvision
521 Miscellaneous other provisions [roll up] Abstract ifrs-smes:MiscellaneousOtherProvisionsAbstract
522 Non-current miscellaneous other provisions Concept (Monetary) As Of Credit ifrs-smes:LongtermMiscellaneousOtherProvisions
523 Current miscellaneous other provisions Concept (Monetary) As Of Credit ifrs-smes:ShorttermMiscellaneousOtherProvisions
524 Total miscellaneous other provisions Concept (Monetary) As Of Credit ifrs-smes:MiscellaneousOtherProvisions
525 Other provisions [roll up] Abstract ifrs-smes:OtherProvisionsAbstract
526 Other non-current provisions Concept (Monetary) As Of Credit ifrs-smes:OtherLongtermProvisions
527 Other current provisions Concept (Monetary) As Of Credit ifrs-smes:OtherShorttermProvisions
528 Total other provisions Concept (Monetary) As Of Credit ifrs-smes:OtherProvisions
529 Trade and other non-current payables [roll up] Abstract ifrs-smes:NoncurrentPayablesAbstract
530 Non-current trade payables Concept (Monetary) As Of Credit ifrs-smes:NoncurrentPayablesToTradeSuppliers
531 Non-current payables to related parties Concept (Monetary) As Of Credit ifrs-smes:NoncurrentPayablesToRelatedParties
532 Deferred income classified as non-current Concept (Monetary) As Of Credit ifrs-smes:DeferredIncomeClassifiedAsNoncurrent
533 Accruals classified as non-current Concept (Monetary) As Of Credit ifrs-smes:AccrualsClassifiedAsNoncurrent
534 Total trade and other non-current payables Concept (Monetary) As Of Credit ifrs-smes:NoncurrentPayables
535 Trade and other current payables [roll up] Abstract ifrs-smes:TradeAndOtherCurrentPayablesAbstract
536 Current trade payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers
537 Current payables to related parties Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties
538 Deferred income classified as current Concept (Monetary) As Of Credit ifrs-smes:DeferredIncomeClassifiedAsCurrent
539 Accruals classified as current Concept (Monetary) As Of Credit ifrs-smes:AccrualsClassifiedAsCurrent
540 Total trade and other current payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherCurrentPayables
541 Trade and other payables [roll up] Abstract ifrs-smes:TradeAndOtherPayablesAbstract
542 Trade payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherPayablesToTradeSuppliers
543 Payables to related parties Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherPayablesToRelatedParties
544 Deferred income Concept (Monetary) As Of Credit ifrs-smes:DeferredIncome
545 Accruals Concept (Monetary) As Of Credit ifrs-smes:Accruals
546 Total trade and other payables Concept (Monetary) As Of Credit ifrs-smes:TradeAndOtherPayables
547 Categories of non-current financial assets and non-current financial liabilities [set] Abstract ifrs-smes:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
548 Non-current financial assets at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
549 Non-current financial assets that are debt instruments, at amortised cost Concept (Monetary) As Of Debit ifrs-smes:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
550 Non-current financial assets that are equity instruments, at cost Concept (Monetary) As Of Debit ifrs-smes:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
551 Non-current financial liabilities at fair value through profit or loss Concept (Monetary) As Of Credit ifrs-smes:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
552 Non-current financial liabilities at amortised cost Concept (Monetary) As Of Credit ifrs-smes:NoncurrentFinancialLiabilitiesAtAmortisedCost
553 Non-current loan commitments, at cost Concept (Monetary) As Of Credit ifrs-smes:NoncurrentLoanCommitmentsAtCost
554 Categories of current financial assets and current financial liabilities [set] Abstract ifrs-smes:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
555 Current financial assets at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
556 Current financial assets that are debt instruments, at amortised cost Concept (Monetary) As Of Debit ifrs-smes:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
557 Current financial assets that are equity instruments, at cost Concept (Monetary) As Of Debit ifrs-smes:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
558 Current financial liabilities at fair value through profit or loss Concept (Monetary) As Of Credit ifrs-smes:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
559 Current financial liabilities at amortised cost Concept (Monetary) As Of Credit ifrs-smes:CurrentFinancialLiabilitiesAtAmortisedCost
560 Current loan commitments, at cost Concept (Monetary) As Of Credit ifrs-smes:CurrentLoanCommitmentsAtCost
561 Categories of financial assets and financial liabilities [set] Abstract ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
562 Financial assets at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss
563 Financial assets that are debt instruments, at amortised cost Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost
564 Financial assets that are equity instruments, at cost Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost
565 Financial liabilities at fair value through profit or loss Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
566 Financial liabilities at amortised cost Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesAtAmortisedCost
567 Loan commitments, at cost Concept (Monetary) As Of Credit ifrs-smes:LoanCommitmentsAtCost
568 Other reserves [roll up] Abstract ifrs-smes:OtherReservesAbstract
569 Reserve of exchange differences on translation Concept (Monetary) As Of Credit ifrs-smes:ReserveOfExchangeDifferencesOnTranslation
570 Reserve of cash flow hedges Concept (Monetary) As Of Credit ifrs-smes:ReserveOfCashFlowHedges
571 Revaluation surplus Concept (Monetary) As Of Credit ifrs-smes:RevaluationSurplus
572 Total other reserves Concept (Monetary) As Of Credit ifrs-smes:OtherReserves
573 [800200] Notes - Analysis of income and expense Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-800200
574 Analysis of income and expense [abstract] Abstract ifrs-smes:AnalysisOfIncomeAndExpenseAbstract
575 Revenue [roll up] Abstract ifrs-smes:RevenueAbstract
576 Revenue from sale of goods Concept (Monetary) For Period Credit ifrs-smes:RevenueFromSaleOfGoods
577 Revenue from rendering of services Concept (Monetary) For Period Credit ifrs-smes:RevenueFromRenderingOfServices
578 Revenue from construction contracts Concept (Monetary) For Period Credit ifrs-smes:RevenueFromConstructionContracts
579 Royalty income Concept (Monetary) For Period Credit ifrs-smes:RevenueFromRoyalties
580 Interest income Concept (Monetary) For Period Credit ifrs-smes:RevenueFromInterest
581 Dividend income Concept (Monetary) For Period Credit ifrs-smes:RevenueFromDividends
582 Revenue from commissions Concept (Monetary) For Period Credit ifrs-smes:RevenueFromCommissions
583 Income from government grants Concept (Monetary) For Period Credit ifrs-smes:RevenueFromGovernmentGrants
584 Revenue from franchise fees Concept (Monetary) For Period Credit ifrs-smes:RevenueFromFranchiseFees
585 Other revenue Concept (Monetary) For Period Credit ifrs-smes:OtherRevenue
586 Total revenue Concept (Monetary) For Period Credit ifrs-smes:Revenue
587 Classes of employee benefits expense [roll up] Abstract ifrs-smes:ClassesOfEmployeeBenefitsExpenseAbstract
588 Wages and salaries Concept (Monetary) For Period Debit ifrs-smes:WagesAndSalaries
589 Social security contributions Concept (Monetary) For Period Debit ifrs-smes:SocialSecurityContributions
590 Other short-term employee benefits Concept (Monetary) For Period Debit ifrs-smes:OtherShorttermEmployeeBenefits
591 Post-employment benefit expense, defined contribution plans Concept (Monetary) For Period Debit ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans
592 Post-employment benefit expense, defined benefit plans Concept (Monetary) For Period Debit ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans
593 Termination benefits expense Concept (Monetary) For Period Debit ifrs-smes:TerminationBenefitsExpense
594 Other long-term employee benefits Concept (Monetary) For Period Debit ifrs-smes:OtherLongtermBenefits
595 Other employee expense Concept (Monetary) For Period Debit ifrs-smes:OtherEmployeeExpense
596 Total employee benefits expense Concept (Monetary) For Period Debit ifrs-smes:EmployeeBenefitsExpense
597 [810000A] Notes - Corporate information and statement of IFRS compliance (Text Blocks) Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-810000A
598 Corporate information and statement of IFRS compliance [abstract] Abstract report:RootAbstract
599 Statement of compliance with IFRS for SMEs [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:StatementOfIFRSCompliance
600 Explanation of measurement bases used in preparing financial statements [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
601 Description of other accounting policies relevant to understanding of financial statements [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
602 Disclosure of uncertainties of entity's ability to continue as going concern [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
603 Disclosure of reclassifications or changes in presentation [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
604 Disclosure of summary of significant accounting policies [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
605 Disclosure of assets and liabilities with significant risk of material adjustment [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
606 Corporate information [set] Abstract report:CorporateInformationSet
607 Name of reporting entity or other means of identification Concept (Text/String) For Period ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification
608 Domicile of entity Concept (Text/String) For Period ifrs-smes:DomicileOfEntity
609 Legal form of entity Concept (Text/String) For Period ifrs-smes:LegalFormOfEntity
610 Country of incorporation Concept (Text/String) For Period ifrs-smes:CountryOfIncorporation
611 Address of entity's registered office Concept (Text/String) For Period ifrs-smes:AddressOfRegisteredOfficeOfEntity
612 Principal place of business Concept (Text/String) For Period ifrs-smes:PrincipalPlaceOfBusiness
613 Description of nature of entity's operations and principal activities Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
614 Name of parent entity Concept (Text/String) For Period ifrs-smes:NameOfParentEntity
615 Name of ultimate parent of group Concept (Text/String) For Period ifrs-smes:NameOfUltimateParentOfGroup
616 Management conclusion on fair presentation as consequence of departure Concept (Text/String) For Period ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
617 Explanation of departure from IFRS for SMEs Concept (Text/String) For Period ifrs-smes:ExplanationOfDepartureFromIFRS
618 Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements Concept (Text/String) For Period ifrs-smes:ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
619 Explanation of adjustments that would be necessary to achieve fair presentation Concept (Text/String) For Period ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
620 Explanation of fact and basis for preparation of financial statements when not going concern basis Concept (Text/String) For Period ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
621 Explanation of why entity not regarded as going concern Concept (Text/String) For Period ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
622 Description of reason for using longer or shorter reporting period Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
623 Description of fact that amounts presented in financial statements are not entirely comparable Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
624 Explanation of sources of estimation uncertainty with significant risk of causing material adjustment Concept (Text/String) For Period ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
625 Other miscellaneous disclosures [set] Abstract report:OtherMiscellaneousDisclosuresSet
626 Description of reason why reclassification of comparative amounts is impracticable Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
627 Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort Concept (Text/String) For Period ifrs-smes:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
628 Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
629 Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts Concept (Text/String) For Period ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
630 Description of basis for preparing and presenting information not required by IFRS for SMEs Concept (Text/String) For Period ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs
631 [810000B] Notes - Reclassifications or changes in presentation Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-810000B
632 Disclosure of reclassifications or changes in presentation [table] Table ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationTable
633 Reclassified items [axis] Axis ifrs-smes:ReclassifiedItemsAxis
634 Reclassified items [member] Abstract ifrs-smes:ReclassifiedItemsMember
635 Disclosure of reclassifications or changes in presentation [line items] LineItems ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationLineItems
636 Reclassifications or changes in presentation [set] Abstract report:ReclassificationsOrChangesInPresentationSet
637 Description of nature of reclassifications or changes in presentation Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation
638 Description of reason for reclassifications or changes in presentation Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonForReclassificationOrChangesInPresentation
639 Amount of reclassifications or changes in presentation Concept (Monetary) For Period ifrs-smes:AmountOfReclassificationsOrChangesInPresentation
640 [810000C] Notes - Assets and liabilities with significant risk of material adjustment Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-810000C
641 Disclosure of assets and liabilities with significant risk of material adjustment [table] Table ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
642 Assets and liabilities [axis] Axis ifrs-smes:AssetsAndLiabilitiesAxis
643 Assets and liabilities [member] Abstract ifrs-smes:AssetsAndLiabilitiesMember
644 Disclosure of assets and liabilities with significant risk of material adjustment [line items] LineItems ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
645 Assets and liabilities with significant risk of material adjustment information [set] Abstract report:AssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentInformationSet
646 Description of nature of assets with significant risk of material adjustments within next financial year Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
647 Description of nature of liabilities with significant risk of material adjustments within next financial year Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
648 Assets with significant risk of material adjustments within next financial year Concept (Monetary) As Of Debit ifrs-smes:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
649 Liabilities with significant risk of material adjustments within next financial year Concept (Monetary) As Of Credit ifrs-smes:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
650 [811000A] Notes - Accounting policies, changes in accounting estimates and errors Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-811000A
651 Accounting policies, changes in accounting estimates and errors [abstract] Abstract report:AccountingPoliciesChangesInAccountingEstimatesAndErrorsSet
652 Disclosure of initial application of amendment to IFRS for SMEs [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations
653 Disclosure of voluntary change in accounting policy [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy
654 Disclosure of changes in accounting estimates [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory
655 Description of nature of accounting errors in prior periods [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
656 Other information about corrections and changes [set] Abstract report:OtherInformationAboutCorrectionsAndChangesSet
657 Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
658 Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
659 [811000B] Notes - Changes in accounting estimates (Table) Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-811000B
660 Disclosure of changes in accounting estimates [table] Table ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable
661 Accounting estimates [axis] Axis ifrs-smes:AccountingEstimatesAxis
662 Accounting estimates [member] Abstract ifrs-smes:AccountingEstimatesMember
663 Disclosure of changes in accounting estimates [line items] LineItems ifrs-smes:DisclosureOfChangesInAccountingEstimatesLineItems
664 Description of nature of change in accounting estimate [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
665 Description of fact that amount of change in accounting estimate is impracticable [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
666 Estimate Information [set] Abstract report:EstimateInformationSet
667 Increase (decrease) in accounting estimate Concept (Monetary) For Period ifrs-smes:IncreaseDecreaseInAccountingEstimate
668 [815000A] Notes - Events after reporting period Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-815000A
669 Events after reporting period [abstract] Abstract report:EventsAfterReportingPeriodAbstract
670 Disclosure of events after reporting period [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfEventsAfterReportingPeriodExplanatory
671 Disclosure of non-adjusting events after reporting period [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
672 Disclosure of events after reporting period [set] Abstract report:DisclosureOfEventsAfterReportingPeriodSet
673 Explanation of body of authorisation Concept (Text/String) For Period ifrs-smes:ExplanationOfBodyOfAuthorisation
674 Date of authorisation for issue of financial statements Concept (Date) For Period ifrs-smes:DateOfAuthorisationForIssueOfFinancialStatements2013
675 Explanation of fact that entity's owners or others have power to amend financial statements after issue Concept (Text/String) For Period ifrs-smes:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
676 [815000B] Notes - Events after reporting period - Table Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-815000B
677 Disclosure of non-adjusting events after reporting period [table] Table ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
678 Non-adjusting events after reporting period [axis] Axis ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis
679 Non-adjusting events after reporting period [member] Abstract ifrs-smes:NonadjustingEventsMember
680 Major business combination [member] Abstract ifrs-smes:MajorBusinessCombinationMember
681 Disposal of major subsidiary [member] Abstract ifrs-smes:DisposalOfMajorSubsidiaryMember
682 Announcement of plan to discontinue operation [member] Abstract ifrs-smes:AnnouncementOfPlanToDiscontinueOperationMember
683 Major purchases of assets [member] Abstract ifrs-smes:MajorPurchasesOfAssetsMember
684 Other disposals of assets [member] Abstract ifrs-smes:OtherDisposalsOfAssetsMember
685 Expropriation of major assets by government [member] Abstract ifrs-smes:ExpropriationOfMajorAssetsByGovernmentMember
686 Destruction of major production plant [member] Abstract ifrs-smes:DestructionOfMajorProductionPlantMember
687 Announcing or commencing implementation of major restructuring [member] Abstract ifrs-smes:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
688 Issues or repurchases of entity's debt or equity instruments [member] Abstract ifrs-smes:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
689 Abnormally large changes in asset prices or foreign exchange rates [member] Abstract ifrs-smes:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
690 Changes in tax rates or tax laws enacted or announced [member] Abstract ifrs-smes:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
691 Entering into significant commitments or contingent liabilities [member] Abstract ifrs-smes:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
692 Commencement of major litigation [member] Abstract ifrs-smes:CommencementOfMajorLitigationMember
693 Disclosure of non-adjusting events after reporting period [line items] LineItems ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
694 Explanation of financial effect of non-adjusting event after reporting period [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
695 Non-adjustming event [set] Abstract report:NonAdjustingEventSet
696 Description of nature of non-adjusting event after reporting period Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
697 [816000] Notes - Hyperinflationary reporting Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-816000
698 Hyperinflationary reporting [abstract] Abstract report:HyperinflationaryReportingAbstract
699 Disclosure of hyperinflationary reporting [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfHyperinflationaryReportingExplanatory
700 Disclosure of hyperinflationary reporting [set] Abstract report:DisclosureOfHyperinflationaryReportingSet
701 Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency Concept (Text/String) For Period ifrs-smes:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
702 Description of identity of price index Concept (Text/String) For Period ifrs-smes:IdentityOfPriceIndex
703 Level of price index Concept (Pure) As Of ifrs-smes:LevelOfPriceIndex
704 Price index movements Concept (Pure) For Period ifrs-smes:PriceIndexMovements
705 Gains (losses) on net monetary position Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnNetMonetaryPosition
706 [817000A] Notes - Business combinations Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-817000A
707 Business combinations [abstract] Abstract report:BusinessCombinationsAbstract
708 Disclosure of business combinations [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfBusinessCombinationsExplanatory
709 Disclosure of detailed information about business combinations [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
710 Reconciliation of changes in goodwill [text block] Concept (Text Block (HTML)) For Period report:ReconciliationOfChangesInGoodwillTextBlock
711 Other business combination disclosures [set] Abstract report:OtherBusinessCombinationDisclosures
712 Useful lives, goodwill Concept (Text/String) For Period ifrs-smes:UsefulLivesGoodwill
713 [817000B] Notes - Business combinations - Details Table Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-817000B
714 Disclosure of detailed information about business combination [table] Table ifrs-smes:DisclosureOfBusinessCombinationsTable
715 Business combinations [axis] Axis ifrs-smes:BusinessCombinationsAxis
716 Entity's total for business combinations [member] Abstract ifrs-smes:EntitysTotalForBusinessCombinationsMember
717 Business combinations [member] Abstract ifrs-smes:BusinessCombinationsMember
718 Disclosure of detailed information about business combination [line items] LineItems ifrs-smes:DisclosureOfBusinessCombinationsLineItems
719 Acquisition information [set] Abstract report:AcquisitionInformationSet
720 Name of acquiree Concept (Text/String) For Period ifrs-smes:NameOfAcquiree
721 Description of acquiree Concept (Text/String) For Period ifrs-smes:DescriptionOfAcquiree
722 Date of acquisition Concept (Date) For Period ifrs-smes:DateOfAcquisition2013
723 Percentage of voting equity interests acquired Concept (dtr-types:percentItemType) As Of ifrs-smes:PercentageOfVotingEquityInterestsAcquired
724 Cost of business combination Concept (Monetary) For Period Debit ifrs-smes:CostOfBusinessCombination
725 Description of components of cost of business combination Concept (Text/String) For Period ifrs-smes:DescriptionOfComponentsOfCostOfBusinessCombination
726 Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [roll up] Abstract ifrs-smes:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
727 Financial assets recognised as of acquisition date Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate
728 Inventory recognised as of acquisition date Concept (Monetary) As Of Debit ifrs-smes:InventoryRecognisedAsOfAcquisitionDate
729 Property, plant and equipment recognised as of acquisition date Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
730 Identifiable intangible assets recognised as of acquisition date Concept (Monetary) As Of Debit ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
731 Financial liabilities recognised as of acquisition date Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
732 Contingent liabilities recognised as of acquisition date Concept (Monetary) As Of Credit ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
733 Identifiable assets acquired (liabilities assumed) Concept (Monetary) As Of Debit ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed
734 Other miscellaneous acquisition information [set] Abstract report:OtherMiscellaneousAcquisitionInformationSet
735 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 Concept (Monetary) For Period Credit ifrs-smes:GainRecognisedInBargainPurchaseTransaction
736 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 Concept (Text/String) For Period ifrs-smes:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
737 Description of factors that make up goodwill recognised Concept (Text/String) For Period ifrs-smes:DescriptionOfFactorsThatMakeUpGoodwillRecognised
738 [817000C] Notes - Business combinations - Goodwill rollforward Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-817000C
739 Reconciliation of changes in goodwill [roll forward] Abstract report:ReconciliationOfChangesInGoodwillRollForward
740 Goodwill at beginning of period Concept (Monetary) As Of Debit ifrs-smes:Goodwill
741 Changes in goodwill [roll up] Abstract ifrs-smes:ChangesInGoodwillAbstract
742 Additional recognition, goodwill Concept (Monetary) For Period Debit ifrs-smes:AdditionalRecognitionGoodwill
743 Increase (decrease) through net exchange differences, goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
744 Increase (decrease) through other changes, goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
745 Impairment loss recognised in profit or loss, goodwill Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill
746 Amortisation, goodwill Concept (Monetary) For Period ifrs-smes:AmortisationGoodwill
747 Decrease through disposal of previously acquired businesses, goodwill Concept (Monetary) For Period Credit ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
748 Total increase (decrease) in goodwill Concept (Monetary) For Period Debit ifrs-smes:ChangesInGoodwill
749 Goodwill at end of period Concept (Monetary) As Of Debit ifrs-smes:Goodwill
750 [817000D] Notes - Business combinations - Goodwill rollforward alternative Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-817000D
751 Reconciliation of changes in goodwill [roll forward] Abstract report:ReconciliationOfChangesInGoodwillRollForward
752 Goodwill at beginning of period Concept (Monetary) As Of Debit ifrs-smes:Goodwill
753 Increase (decrease) through net exchange differences, goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
754 Additional recognition, goodwill Concept (Monetary) For Period Debit ifrs-smes:AdditionalRecognitionGoodwill
755 Increase (decrease) through other changes, goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
756 Impairment loss recognised in profit or loss, goodwill Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill
757 Amortisation, goodwill Concept (Monetary) For Period ifrs-smes:AmortisationGoodwill
758 Decrease through disposal of previously acquired businesses, goodwill Concept (Monetary) For Period Credit ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
759 Goodwill at end of period Concept (Monetary) As Of Debit ifrs-smes:Goodwill
760 [818000A] Notes - Related party Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-818000A
761 Related party [abstract] Abstract report:RelatedPartyAbstract
762 Disclosure of related party [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfRelatedPartyExplanatory
763 Disclosure of related party [set] Abstract report:DisclosureOfRelatedPartySet
764 Name of parent entity Concept (Text/String) For Period ifrs-smes:NameOfParentEntity
765 Name of ultimate parent of group Concept (Text/String) For Period ifrs-smes:NameOfUltimateParentOfGroup
766 Name of most senior parent entity producing publicly available financial statements Concept (Text/String) For Period ifrs-smes:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
767 Explanation of relationships between parent and subsidiaries Concept (Text/String) For Period ifrs-smes:ExplanationOfRelationshipsBetweenParentsAndEntity
768 Key management personnel compensation Concept (Monetary) For Period Debit ifrs-smes:KeyManagementPersonnelCompensation
769 Disclosure of transactions between related parties [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
770 [818000B] Notes - Related party transactions Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-818000B
771 Disclosure of transactions between related parties [table] Table ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable
772 Categories of related parties [axis] Axis ifrs-smes:CategoriesOfRelatedPartiesAxis
773 Entity's total for related parties [member] Abstract ifrs-smes:EntitysTotalForRelatedPartiesMember
774 Related parties [member] Abstract ifrs-smes:RelatedPartiesMember
775 Entities with control, joint control or significant influence over entity [member] Abstract ifrs-smes:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
776 Entities over which entity has control, joint control or significant influence [member] Abstract ifrs-smes:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
777 Key management personnel of entity or parent [member] Abstract ifrs-smes:KeyManagementPersonnelOfEntityOrParentMember
778 Other related parties [member] Abstract ifrs-smes:OtherRelatedPartiesMember
779 Disclosure of transactions between related parties [line items] LineItems ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
780 Transaction information [set] Abstract report:TransactionInformationSet
781 Description of transactions with related party Concept (Text/String) For Period ifrs-smes:DescriptionOfTransactionsWithRelatedParty
782 Description of nature of related party relationship Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfRelatedPartyRelationship
783 Related party transactions [set] Abstract ifrs-smes:RelatedPartyTransactionsAbstract
784 Purchases of goods, related party transactions Concept (Monetary) For Period Debit ifrs-smes:PurchasesOfGoodsRelatedPartyTransactions
785 Revenue from sale of goods, related party transactions Concept (Monetary) For Period Credit ifrs-smes:RevenueFromSaleOfGoodsRelatedPartyTransactions
786 Purchases of property and other assets, related party transactions Concept (Monetary) For Period Debit ifrs-smes:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
787 Sales of property and other assets, related party transactions Concept (Monetary) For Period Credit ifrs-smes:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
788 Services received, related party transactions Concept (Monetary) For Period Debit ifrs-smes:ServicesReceivedRelatedPartyTransactions
789 Revenue from rendering of services, related party transactions Concept (Monetary) For Period Credit ifrs-smes:RevenueFromRenderingOfServicesRelatedPartyTransactions
790 Leases as lessor, related party transactions Concept (Monetary) For Period ifrs-smes:LeasesAsLessorRelatedPartyTransactions
791 Leases as lessee, related party transactions Concept (Monetary) For Period ifrs-smes:LeasesAsLesseeRelatedPartyTransactions
792 Transfers of research and development from entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
793 Transfers of research and development to entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
794 Transfers under license agreements from entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
795 Transfers under license agreements to entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
796 Transfers under finance agreements from entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
797 Transfers under finance agreements to entity, related party transactions Concept (Monetary) For Period ifrs-smes:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
798 Provision of guarantees or collateral by entity, related party transactions Concept (Monetary) For Period ifrs-smes:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
799 Provision of guarantees or collateral to entity, related party transactions Concept (Monetary) For Period ifrs-smes:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
800 Settlement of liabilities by entity on behalf of related party, related party transactions Concept (Monetary) For Period ifrs-smes:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
801 Settlement of liabilities on behalf of entity by related party, related party transactions Concept (Monetary) For Period ifrs-smes:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
802 Participation in defined benefit plan that shares risks between group entities, related party transactions Concept (Monetary) For Period ifrs-smes:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
803 Outstanding balances for related party transactions [set] Abstract ifrs-smes:OutstandingBalancesForRelatedPartyTransactionsAbstract
804 Amounts payable, related party transactions Concept (Monetary) As Of Credit ifrs-smes:AmountsPayableRelatedPartyTransactions
805 Amounts receivable, related party transactions Concept (Monetary) As Of Debit ifrs-smes:AmountsReceivableRelatedPartyTransactions
806 Explanation of terms and conditions of outstanding balances for related party transaction Concept (Text/String) For Period ifrs-smes:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
807 Explanation of details of guarantees given or received of outstanding balances for related party transaction Concept (Text/String) For Period ifrs-smes:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
808 Other related party transaction information [set] Abstract report:OtherRelatedPartyTransactionInformationSet
809 Provisions for doubtful debts related to outstanding balances of related party transaction Concept (Monetary) As Of Credit ifrs-smes:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
810 Expense recognised during period for bad and doubtful debts for related party transaction Concept (Monetary) For Period Debit ifrs-smes:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
811 [819100A] Notes - First time adoption Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-819100A
812 First time adoption [abstract] Abstract report:FirstTimeAdoptionAbstract
813 Disclosure of first-time adoption [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory
814 Disclosure of comparative information prepared under previous GAAP [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
815 Disclosure of first-time adoption [set] Abstract report:DisclosureOfFirstTimeAdoptionSet
816 Identification of amounts that have not been restated at date of transition to IFRS for SMEs Concept (Text/String) For Period ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs
817 Description of omission of disclosures required by IFRS for SMEs Concept (Text/String) For Period ifrs-smes:DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs
818 Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs Concept (Text/String) For Period ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToIFRSForSMEs
819 Other first-time adpotion information [set] Abstract report:OtherFirstTimeAdoptionInformationSet
820 Explanation of effect of transition on reported financial position Concept (Text/String) For Period ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
821 Explanation of effect of transition on reported financial performance Concept (Text/String) For Period ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
822 Explanation of effect of transition on reported cash flows Concept (Text/String) For Period ifrs-smes:ExplanationOfEffectOfTransitionOnReportedCashFlows
823 Description of reason why entity stopped applying IFRS for SMEs Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs
824 Description of reason why entity is resuming application of IFRS for SMEs Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs
825 Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs Concept (Text/String) For Period ifrs-smes:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIFRSForSMEs
826 Explanation of fact that financial statements for previous periods not presented Concept (Text/String) For Period ifrs-smes:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
827 [819100B] Notes - First time adoption - Comparative information Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-819100B
828 Disclosure of comparative information prepared under previous GAAP [table] Table ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
829 Financial effect of transition from previous GAAP to IFRS for SMEs [axis] Axis ifrs-smes:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
830 IFRS for SMEs [member] Abstract ifrs-smes:IFRSsMember
831 Previous GAAP [member] Abstract ifrs-smes:PreviousGAAPMember
832 Effect of transition to IFRS for SMEs [member] Abstract ifrs-smes:EffectOfTransitionToIFRSsMember
833 Disclosure of comparative information prepared under previous GAAP [line items] LineItems ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
834 Comparative information prepared under previous GAAP [set] Abstract report:ComparativeInformationPreparedUnderPreviousGaapSet
835 Equity Concept (Monetary) As Of Credit ifrs-smes:Equity
836 Profit (loss) Concept (Monetary) For Period Credit ifrs-smes:ProfitLoss
837 [822100A] Notes - Property, plant and equipment Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822100A
838 Property, plant, and equipment [abstract] Abstract report:PropertyPlantAndEquipmentAbstract
839 Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory
840 Disclosure of detailed information about property, plant and equipment [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
841 Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
842 Measurement, depreciation, and useful lives [set] Abstract report:MeasurementDepreciationAndUsefulLivesSet
843 Measurement bases, investment property at cost less accumulated depreciation and impairment Concept (Text/String) For Period ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
844 Depreciation method, investment property at cost less accumulated depreciation and impairment Concept (Text/String) For Period ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
845 Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment Concept (Text/String) For Period ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
846 Other property, plant, and equipment information [set] Abstract report:OtherPropertyPlantAndEquipmentInformationSet
847 Property, plant and equipment, restrictions on title Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle
848 Description of existence of restrictions on title, property, plant and equipment Concept (Text/String) For Period ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
849 Property, plant and equipment, pledged as security Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity
850 Contractual commitments for acquisition of property, plant and equipment Concept (Monetary) As Of Credit ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
851 Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort Concept (Text/String) For Period ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
852 Description of reasons why fair value measurement of investment property would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
853 Property, plant and equipment, revaluation surplus Concept (Monetary) As Of Credit ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus
854 Revaluation increase (decrease), property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment
855 Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment Concept (Text/String) For Period ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
856 [822100B] Notes - Property, plant and equipment - Details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822100B
857 Disclosure of detailed information about property, plant and equipment [table] Table ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable
858 Classes of property, plant and equipment [axis] Axis ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis
859 Property, plant and equipment [member] Abstract ifrs-smes:PropertyPlantAndEquipmentMember
860 Land and buildings [member] Abstract ifrs-smes:LandAndBuildingsMember
861 Land [member] Abstract ifrs-smes:LandMember
862 Buildings [member] Abstract ifrs-smes:BuildingsMember
863 Machinery [member] Abstract ifrs-smes:MachineryMember
864 Vehicles [member] Abstract ifrs-smes:VehiclesMember
865 Ships [member] Abstract ifrs-smes:ShipsMember
866 Aircraft [member] Abstract ifrs-smes:AircraftMember
867 Motor vehicles [member] Abstract ifrs-smes:MotorVehiclesMember
868 Fixtures and fittings [member] Abstract ifrs-smes:FixturesAndFittingsMember
869 Office equipment [member] Abstract ifrs-smes:OfficeEquipmentMember
870 Tangible exploration and evaluation assets [member] Abstract ifrs-smes:TangibleExplorationAndEvaluationAssetsMember
871 Construction in progress [member] Abstract ifrs-smes:ConstructionInProgressMember
872 Other property, plant and equipment [member] Abstract ifrs-smes:OtherPropertyPlantAndEquipmentMember
873 Disclosure of detailed information about property, plant and equipment [line items] LineItems ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems
874 Property, plant, and equipment details [set] Abstract report:PropertyPlantAndEquipmentDetailsSet
875 Measurement bases, property, plant and equipment Concept (Text/String) For Period ifrs-smes:MeasurementBasesPropertyPlantAndEquipment
876 Depreciation method, property, plant and equipment Concept (Text/String) For Period ifrs-smes:DepreciationMethodPropertyPlantAndEquipment
877 Useful lives or depreciation rates, property, plant and equipment Concept (Text/String) For Period ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
878 Reconciliation of changes in property, plant and equipment [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
879 Property, plant and equipment at beginning of period Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
880 Changes in property, plant and equipment [roll up] Abstract ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract
881 Additions other than through business combinations, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
882 Acquisitions through business combinations, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
883 Increase (decrease) through net exchange differences, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
884 Depreciation, property, plant and equipment Concept (Monetary) For Period ifrs-smes:DepreciationPropertyPlantAndEquipment
885 Revaluation increase (decrease), property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment
886 Impairment loss recognised in other comprehensive income, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
887 Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
888 Impairment loss recognised in profit or loss, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
889 Reversal of impairment loss recognised in profit or loss, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
890 Increase (decrease) through other changes, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
891 Disposals, property, plant and equipment Concept (Monetary) For Period Credit ifrs-smes:DisposalsPropertyPlantAndEquipment
892 Total increase (decrease) in property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:ChangesInPropertyPlantAndEquipment
893 Property, plant and equipment at end of period Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
894 Other property, plant, and equipment disclosures [set] Abstract report:OtherPropertyPlantAndEquipmentDisclosuresSet
895 Effective date of revaluation, property, plant and equipment Concept (Date) For Period ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment
896 Explanation of involvement of independent valuer in revaluation, property, plant and equipment Concept (Text/String) For Period ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
897 Explanation of revaluation methods and significant assumptions, property, plant and equipment Concept (Text/String) For Period ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
898 Property, plant and equipment, revalued assets, at cost Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost
899 [822100C] Notes - Property, plant and equipment - Details Simplified Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822100C
900 Disclosure of detailed information about property, plant and equipment [table] Table ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable
901 Classes of property, plant and equipment [axis] Axis ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis
902 Property, plant and equipment [member] Abstract ifrs-smes:PropertyPlantAndEquipmentMember
903 Land [member] Abstract ifrs-smes:LandMember
904 Ships [member] Abstract ifrs-smes:ShipsMember
905 Buildings [member] Abstract ifrs-smes:BuildingsMember
906 Machinery [member] Abstract ifrs-smes:MachineryMember
907 Aircraft [member] Abstract ifrs-smes:AircraftMember
908 Motor vehicles [member] Abstract ifrs-smes:MotorVehiclesMember
909 Fixtures and fittings [member] Abstract ifrs-smes:FixturesAndFittingsMember
910 Office equipment [member] Abstract ifrs-smes:OfficeEquipmentMember
911 Tangible exploration and evaluation assets [member] Abstract ifrs-smes:TangibleExplorationAndEvaluationAssetsMember
912 Construction in progress [member] Abstract ifrs-smes:ConstructionInProgressMember
913 Other property, plant and equipment [member] Abstract ifrs-smes:OtherPropertyPlantAndEquipmentMember
914 Disclosure of detailed information about property, plant and equipment [line items] LineItems ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems
915 Property, plant, and equipment details [set] Abstract report:PropertyPlantAndEquipmentDetailsSet
916 Measurement bases, property, plant and equipment Concept (Text/String) For Period ifrs-smes:MeasurementBasesPropertyPlantAndEquipment
917 Depreciation method, property, plant and equipment Concept (Text/String) For Period ifrs-smes:DepreciationMethodPropertyPlantAndEquipment
918 Useful lives or depreciation rates, property, plant and equipment Concept (Text/String) For Period ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
919 Reconciliation of changes in property, plant and equipment [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
920 Property, plant and equipment at beginning of period Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
921 Changes in property, plant and equipment [roll up] Abstract ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract
922 Additions other than through business combinations, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
923 Acquisitions through business combinations, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
924 Increase (decrease) through net exchange differences, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
925 Depreciation, property, plant and equipment Concept (Monetary) For Period ifrs-smes:DepreciationPropertyPlantAndEquipment
926 Revaluation increase (decrease), property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment
927 Impairment loss recognised in other comprehensive income, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
928 Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
929 Impairment loss recognised in profit or loss, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
930 Reversal of impairment loss recognised in profit or loss, property, plant and equipment Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
931 Increase (decrease) through other changes, property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
932 Disposals, property, plant and equipment Concept (Monetary) For Period Credit ifrs-smes:DisposalsPropertyPlantAndEquipment
933 Total increase (decrease) in property, plant and equipment Concept (Monetary) For Period Debit ifrs-smes:ChangesInPropertyPlantAndEquipment
934 Property, plant and equipment at end of period Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipment
935 Other property, plant, and equipment disclosures [set] Abstract report:OtherPropertyPlantAndEquipmentDisclosuresSet
936 Effective date of revaluation, property, plant and equipment Concept (Date) For Period ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment
937 Explanation of involvement of independent valuer in revaluation, property, plant and equipment Concept (Text/String) For Period ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
938 Explanation of revaluation methods and significant assumptions, property, plant and equipment Concept (Text/String) For Period ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
939 Property, plant and equipment, revalued assets, at cost Concept (Monetary) As Of Debit ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost
940 [822100D] Notes - Property, plant and equipment - Investment property roll forward Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822100D
941 Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] Table ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
942 Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
943 Carrying amount [member] Abstract ifrs-smes:CarryingAmountMember
944 Gross carrying amount [member] Abstract ifrs-smes:GrossCarryingAmountMember
945 Accumulated depreciation, amortisation and impairment [member] Abstract ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember
946 Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] LineItems ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
947 Reconciliation of investment property [roll forward] Abstract report:ReconciliationOfInvestmentPropertyRollForward
948 Investment property at cost less accumulated depreciation and impairment at beginning of period Concept (Monetary) As Of Debit ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
949 Changes in investment property at cost less accumulated depreciation and impairment [roll up] Abstract ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
950 Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
951 Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
952 Transfer to (from) investment property at fair value through profit or loss [roll up] Abstract ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
953 Transfer to investment property at fair value through profit or loss Concept (Monetary) For Period Credit ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
954 Transfer from investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
955 Transfer to (from) investment property at fair value through profit or loss Concept (Monetary) For Period Credit ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
956 Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
957 Depreciation, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
958 Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
959 Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
960 Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
961 Disposals, investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Credit ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
962 Total increase (decrease) in investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
963 Investment property at cost less accumulated depreciation and impairment at end of period Concept (Monetary) As Of Debit ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
964 [822390A] Notes - Financial instruments Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A
965 Financial instruments [abstract] Abstract report:FinancialInstrumentsAbstract
966 Disclosure of financial instruments [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory
967 Disclosure of transferred financial assets that are not derecognised in their entirety [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
968 Disclosure of financial assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFinancialAssetsExplanatory
969 Disclosure of hedge accounting [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfHedgeAccountingExplanatory
970 Disclosure of detailed information about hedges [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory
971 Categories of financial assets and financial liabilities [set] Abstract ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
972 Financial assets at fair value through profit or loss Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss
973 Financial assets that are debt instruments, at amortised cost Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost
974 Financial assets that are equity instruments, at cost Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost
975 Financial liabilities at fair value through profit or loss Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
976 Financial liabilities at amortised cost Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesAtAmortisedCost
977 Loan commitments, at cost Concept (Monetary) As Of Credit ifrs-smes:LoanCommitmentsAtCost
978 Disclosure of financial instruments [set] Abstract report:DisclosureOfFinancialInstrumentsSet
979 Description of basis and assumptions to determine fair value Concept (Text/String) For Period ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
980 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 Concept (Text/String) For Period ifrs-smes:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
981 Financial assets whose fair value is no longer available or is not available without undue cost or effort Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
982 Financial liabilities whose fair value is no longer available or is not available without undue cost or effort Concept (Monetary) As Of Credit ifrs-smes:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
983 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 Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
984 Financial assets pledged or in default [set] Abstract report:FinancialAssetsPledgedOrInDefaultSet
985 Financial assets pledged as collateral for liabilities or contingent liabilities Concept (Monetary) As Of Debit ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
986 Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities Concept (Text/String) For Period ifrs-smes:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
987 Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable Concept (Text/String) For Period ifrs-smes:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
988 Loans payable in breach of terms or default Concept (Monetary) As Of Credit ifrs-smes:LoansPayableInDefault
989 Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue Concept (Text/String) For Period ifrs-smes:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
990 Cash flow hedge information [set] Abstract report:CashFlowHedgeInformationSet
991 Gains (losses) on hedging instrument, fair value hedges Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnHedgingInstrument
992 Gains (losses) on hedged item attributable to hedged risk, fair value hedges Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk
993 Description of periods when cash flows expected to occur Concept (Text/String) For Period ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
994 Description of periods when cash flows affect profit or loss Concept (Text/String) For Period ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
995 Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur Concept (Text/String) For Period ifrs-smes:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
996 Gains (losses) on cash flow hedges, net of tax Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax
997 Gains (losses) on cash flow hedges, before tax Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax
998 Reclassification adjustments on cash flow hedges, net of tax Concept (Monetary) For Period Debit ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
999 Reclassification adjustments on cash flow hedges, before tax Concept (Monetary) For Period Debit ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
1000 Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
1001 Income, expense, gains or losses of financial instruments [set] Abstract ifrs-smes:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
1002 Gains (losses) on financial instruments [set] Abstract ifrs-smes:GainsLossesOnFinancialInstrumentsAbstract
1003 Gains (losses) on financial assets at fair value through profit or loss Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
1004 Gains (losses) on financial liabilities at fair value through profit or loss Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
1005 Gains (losses) on financial assets at amortised cost Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnFinancialAssetsAtAmortisedCost
1006 Gains (losses) on financial liabilities at amortised cost Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
1007 Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [set] Abstract ifrs-smes:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
1008 Interest income for financial assets not at fair value through profit or loss Concept (Monetary) For Period Credit ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
1009 Interest expense for financial liabilities not at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
1010 [822390B] Notes - Financial instruments - Transferred Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390B
1011 Disclosure of transferred financial assets that are not derecognised in their entirety [table] Table ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
1012 Transferred financial assets that are not derecognised in their entirety [axis] Axis ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
1013 Transferred financial assets that are not derecognised in their entirety [member] Abstract ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
1014 Disclosure of transferred financial assets that are not derecognised in their entirety [line items] LineItems ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
1015 Transferred financial assets not derecognised [set] Abstract report:TransferredFinancialAssetsNotDerecognizedSet
1016 Description of nature of transferred financial assets that are not derecognised in their entirety Concept (Text/String) For Period ifrs-smes:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
1017 Description of nature of risks and rewards of ownership to which entity is exposed Concept (Text/String) For Period ifrs-smes:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
1018 Assets that entity continues to recognise Concept (Monetary) As Of Debit ifrs-smes:AssetsThatEntityContinuesToRecognise
1019 Associated liabilities that entity continues to recognise Concept (Monetary) As Of Credit ifrs-smes:AssociatedLiabilitiesThatEntityContinuesToRecognise
1020 [822390C] Notes - Financial instruments - Financial asset details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390C
1021 Disclosure of financial assets [table] Table ifrs-smes:DisclosureOfFinancialAssetsTable
1022 Classes of financial assets [axis] Axis ifrs-smes:ClassesOfFinancialAssetsAxis
1023 Financial assets, class [member] Abstract ifrs-smes:FinancialAssetsMember
1024 Disclosure of financial assets [line items] LineItems ifrs-smes:DisclosureOfFinancialAssetsLineItems
1025 Financial asset information [set] Abstract report:FinancialAssetInformationSet
1026 Impairment loss on financial assets Concept (Monetary) For Period Debit ifrs-smes:ImpairmentLossOnFinancialAssets
1027 [822390D] Notes - Financial instruments - Hedges Detail Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390D
1028 Disclosure of detailed information about hedges [table] Table ifrs-smes:DisclosureOfHedgeAccountingTable
1029 Types of risks [axis] Axis ifrs-smes:TypesOfRisksAxis
1030 Risks [member] Abstract ifrs-smes:TypesOfRisksMember
1031 Interest rate risks of debt instruments measured at amortised cost [member] Abstract ifrs-smes:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
1032 Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] Abstract ifrs-smes:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
1033 Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] Abstract ifrs-smes:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
1034 Foreign exchange risks in net investment in foreign operations [member] Abstract ifrs-smes:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
1035 Disclosure of detailed information about hedges [line items] LineItems ifrs-smes:DisclosureOfHedgeAccountingLineItems
1036 Hedge information [set] Abstract report:HedgeInformationSet
1037 Description of type of hedge Concept (Text/String) For Period ifrs-smes:DescriptionOfTypeOfHedge
1038 Description of financial instruments designated as hedging instruments Concept (Text/String) For Period ifrs-smes:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
1039 Financial instruments designated as hedging instruments, at fair value Concept (Monetary) As Of ifrs-smes:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
1040 Description of nature of risks being hedged Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfRisksBeingHedged
1041 [823180A] Notes - Intangible assets Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-823180A
1042 Intangible assets [abstract] Abstract report:IntangibleAssetsAbstract
1043 Disclosure of intangible assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfIntangibleAssetsExplanatory
1044 Disclosure of detailed information about intangible assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
1045 Disclosure of intangible assets material to entity [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
1046 Intangible assets other information [set] Abstract report:IntangibleAssetsOtherInformationSet
1047 Intangible assets acquired by way of government grant, fair value initially recognised Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
1048 Intangible assets acquired by way of government grant Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrant
1049 Intangible assets whose title is restricted Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsWhoseTitleIsRestricted
1050 Intangible assets pledged as security for liabilities Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsPledgedAsSecurityForLiabilities
1051 Contractual commitments for acquisition of intangible assets Concept (Monetary) As Of Credit ifrs-smes:ContractualCommitmentsForAcquisitionOfIntangibleAssets
1052 Research and development expense Concept (Monetary) For Period Debit ifrs-smes:ResearchAndDevelopmentExpense
1053 [823180B] Notes - Intangible assets - Details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-823180B
1054 Disclosure of detailed information about intangible assets [table] Table ifrs-smes:DisclosureOfIntangibleAssetsTable
1055 Classes of intangible assets other than goodwill [axis] Axis ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
1056 Intangible assets other than goodwill [member] Abstract ifrs-smes:IntangibleAssetsOtherThanGoodwillMember
1057 Brand names [member] Abstract ifrs-smes:BrandNamesMember
1058 Intangible exploration and evaluation assets [member] Abstract ifrs-smes:IntangibleExplorationAndEvaluationAssetsMember
1059 Mastheads and publishing titles [member] Abstract ifrs-smes:MastheadsAndPublishingTitlesMember
1060 Computer software [member] Abstract ifrs-smes:ComputerSoftwareMember
1061 Licences and franchises [member] Abstract ifrs-smes:LicencesAndFranchisesMember
1062 Copyrights, patents and other industrial property rights, service and operating rights [member] Abstract ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
1063 Recipes, formulae, models, designs and prototypes [member] Abstract ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypesMember
1064 Intangible assets under development [member] Abstract ifrs-smes:IntangibleAssetsUnderDevelopmentMember
1065 Service concession arrangements, classified as intangible assets [member] Abstract ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
1066 Other intangible assets [member] Abstract ifrs-smes:OtherIntangibleAssetsMember
1067 Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
1068 Carrying amount [member] Abstract ifrs-smes:CarryingAmountMember
1069 Gross carrying amount [member] Abstract ifrs-smes:GrossCarryingAmountMember
1070 Accumulated depreciation, amortisation and impairment [member] Abstract ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember
1071 Disclosure of detailed information about intangible assets [line items] LineItems ifrs-smes:DisclosureOfIntangibleAssetsLineItems
1072 Information about intangible assets [set] Abstract report:InformationAboutIntangibleAssetsSet
1073 Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included LineItems ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
1074 Amortisation method, intangible assets other than goodwill Concept (Text/String) For Period ifrs-smes:AmortisationMethodIntangibleAssetsOtherThanGoodwill
1075 Useful lives or amortisation rates, intangible assets other than goodwill Concept (Text/String) For Period ifrs-smes:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
1076 Reconciliation of changes in intangible assets other than goodwill [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
1077 Intangible assets other than goodwill at beginning of period Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsOtherThanGoodwill
1078 Changes in intangible assets other than goodwill [roll up] Abstract ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
1079 Additions other than through business combinations, intangible assets other than goodwill Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
1080 Acquisitions through business combinations, intangible assets other than goodwill Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
1081 Increase (decrease) through net exchange differences, intangible assets other than goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
1082 Amortisation, intangible assets other than goodwill Concept (Monetary) For Period ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill
1083 Impairment loss recognised in profit or loss, intangible assets other than goodwill Concept (Monetary) For Period ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
1084 Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill Concept (Monetary) For Period ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
1085 Increase (decrease) through other changes, intangible assets other than goodwill Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
1086 Disposals, intangible assets other than goodwill Concept (Monetary) For Period Credit ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill
1087 Total increase (decrease) in intangible assets other than goodwill Concept (Monetary) For Period Debit ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill
1088 Intangible assets other than goodwill at end of period Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsOtherThanGoodwill
1089 [823180C] Notes - Intangible assets - Material to entity Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-823180C
1090 Disclosure of intangible assets material to entity [table] Table ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityTable
1091 Intangible assets material to entity [axis] Axis ifrs-smes:IntangibleAssetsMaterialToEntityAxis
1092 Intangible assets material to entity [member] Abstract ifrs-smes:IntangibleAssetsMaterialToEntityMember
1093 Disclosure of intangible assets material to entity [line items] LineItems ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
1094 Intangible assets material to entity information [set] Abstract report:IntangibleAssetsMaterialToEntityInformationSet
1095 Description of intangible assets material to entity Concept (Text/String) For Period ifrs-smes:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
1096 Intangible assets material to entity Concept (Monetary) As Of Debit ifrs-smes:IntangibleAssetsMaterialToEntity
1097 Remaining amortisation period of intangible assets material to entity Concept (Decimal) As Of ifrs-smes:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
1098 [824180A] Notes - Agriculture Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-824180A
1099 Agriculture [abstract] Abstract report:AgricultureAbstract
1100 Disclosure of biological assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfBiologicalAssetsExplanatory
1101 Disclosure of biological assets [set] Abstract report:DisclosureOfBiologicalAssetsSet
1102 Description of biological assets Concept (Text/String) For Period ifrs-smes:DescriptionOfBiologicalAssets
1103 Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets Concept (Text/String) For Period ifrs-smes:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
1104 Disclosure of reconciliation of changes in biological assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
1105 Other miscellaneous biological assets disclosures [set] Abstract report:OtherMiscellaneousBiologicalAssetsDisclosuresSet
1106 Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost Concept (Text/String) For Period ifrs-smes:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
1107 Depreciation method, biological assets, at cost Concept (Text/String) For Period ifrs-smes:DepreciationMethodBiologicalAssetsAtCost
1108 Useful lives or depreciation rates, biological assets, at cost Concept (Text/String) For Period ifrs-smes:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
1109 [824180B] Notes - Agriculture - Details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-824180B
1110 Disclosure of reconciliation of changes in biological assets [abstract] Abstract ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
1111 Disclosure of reconciliation of changes in biological assets [table] Table ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
1112 Measurement [axis] Axis ifrs-smes:MeasurementAxis
1113 Aggregated measurement [member] Abstract ifrs-smes:AggregatedMeasurementMember
1114 At fair value [member] Abstract ifrs-smes:AtFairValueMember
1115 At cost [member] Abstract ifrs-smes:AtCostMember
1116 Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
1117 Carrying amount [member] Abstract ifrs-smes:CarryingAmountMember
1118 Gross carrying amount [member] Abstract ifrs-smes:GrossCarryingAmountMember
1119 Accumulated depreciation, amortisation and impairment [member] Abstract ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember
1120 Disclosure of reconciliation of changes in biological assets [line items] LineItems ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
1121 Reconciliation of changes in biological assets [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInBiologicalAssetsAbstract
1122 Biological assets at start of period Concept (Monetary) As Of Debit ifrs-smes:BiologicalAssets
1123 Changes in biological assets [roll up] Abstract ifrs-smes:ChangesInBiologicalAssetsAbstract
1124 Gains (losses) on fair value adjustment, biological assets Concept (Monetary) For Period ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets
1125 Additions other than through business combinations, biological assets Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
1126 Decrease due to harvest, biological assets Concept (Monetary) For Period Credit ifrs-smes:DecreaseDueToHarvestBiologicalAssets
1127 Acquisitions through business combinations, biological assets Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets
1128 Increase (decrease) through net exchange differences, biological assets Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
1129 Increase (decrease) through other changes, biological assets Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
1130 Disposals, biological assets Concept (Monetary) For Period Credit ifrs-smes:DisposalsBiologicalAssets
1131 Total increase (decrease) in biological assets Concept (Monetary) For Period Debit ifrs-smes:ChangesInBiologicalAssets
1132 Biological assets at end of period Concept (Monetary) As Of Debit ifrs-smes:BiologicalAssets
1133 [825100A] Notes - Investment property Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-825100A
1134 Investment property [abstract] Abstract report:InvestmentPropertyAbstract
1135 Disclosure of investment property at fair value through profit or loss [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfInvestmentPropertyExplanatory
1136 Disclosure of investment property at fair value through profit or loss [set] Abstract report:DisclosureOfInvestmentPropertySet
1137 Description of methods and significant assumptions applied in determining fair value of investment property Concept (Text/String) For Period ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
1138 Description of extent to which fair value of investment property is based on valuation by independent valuer Concept (Text/String) For Period ifrs-smes:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
1139 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 Concept (Text/String) For Period ifrs-smes:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
1140 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 Concept (Monetary) As Of ifrs-smes:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
1141 Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements Concept (Text/String) For Period ifrs-smes:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
1142 Reconciliation of changes in investment property at fair value through profit or loss [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInInvestmentPropertyAbstract
1143 Investment property at fair value through profit or loss at beginning of period Concept (Monetary) As Of Debit ifrs-smes:InvestmentProperty
1144 Changes in investment property at fair value through profit or loss [roll up] Abstract ifrs-smes:ChangesInInvestmentPropertyAbstract
1145 Additions other than through business combinations, investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
1146 Acquisitions through business combinations, investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentProperty
1147 Gains (losses) on fair value adjustment, investment property at fair value through profit or loss Concept (Monetary) For Period ifrs-smes:GainsLossesOnFairValueAdjustmentInvestmentProperty
1148 Transfer to (from) investment property at cost less accumulated depreciation and impairment [roll up] Abstract ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
1149 Transfer to investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Credit ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
1150 Transfer from investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Debit ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
1151 Transfer to (from) investment property at cost less accumulated depreciation and impairment Concept (Monetary) For Period Credit ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
1152 Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
1153 Increase (decrease) through net exchange differences, investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
1154 Increase (decrease) through other changes, investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentProperty
1155 Total increase (decrease) in investment property at fair value through profit or loss Concept (Monetary) For Period Debit ifrs-smes:ChangesInInvestmentProperty
1156 Investment property at fair value through profit or loss at end of period Concept (Monetary) As Of Debit ifrs-smes:InvestmentProperty
1157 [825480A] Notes - Consolidated, combined and separate financial statements Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-825480A
1158 Consolidated, combined, and separate financial statements [abstract] Abstract report:ConsolidatedCombinedAndSeparateFinancialStatementsAbstract
1159 Disclosure of consolidated, separate and combined financial statements [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
1160 Disclosure of consolidated, separate, and combined financial statements [set] Abstract report:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsSet
1161 Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
1162 Date of end of reporting period of financial statements of subsidiary Concept (Date) For Period ifrs-smes:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
1163 Description of nature and extent of significant restrictions on transfer of funds to entity Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
1164 Description of nature of financial statements Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfFinancialStatements
1165 Investments in subsidiaries not consolidated at reporting date Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
1166 Explanation of reasons why combined financial statements are prepared Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
1167 Description of basis for determining which entities are included in combined financial statements Concept (Text/String) For Period ifrs-smes:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
1168 Description of basis of preparation of combined financial statements Concept (Text/String) For Period ifrs-smes:BasisOfPreparationOfCombinedFinancialStatements
1169 Method used to account for investments in subsidiaries Concept (Text/String) For Period ifrs-smes:MethodUsedToAccountForInvestmentsInSubsidiaries
1170 Method used to account for investments in jointly controlled entities Concept (Text/String) For Period ifrs-smes:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
1171 Method used to account for investments in associates Concept (Text/String) For Period ifrs-smes:MethodUsedToAccountForInvestmentsInAssociates
1172 Description of identification of financial statements to which separate financial statements relate Concept (Text/String) For Period ifrs-smes:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
1173 [825500A] Notes - Interests in joint ventures Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-825500A
1174 Interests in joint ventures [abstract] Abstract report:InterestsInJointVenturesAbstract
1175 Disclosure of interests in joint ventures [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory
1176 Disclosure of interests in joint ventures [set] Abstract report:DisclosureOfInterestsInJointVenturesSet
1177 Investments in joint ventures Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInJointVentures
1178 Fair value of investments in joint ventures for which there are quoted market prices Concept (Monetary) As Of Debit ifrs-smes:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
1179 Commitments in relation to joint ventures Concept (Monetary) As Of Credit ifrs-smes:CommitmentsInRelationToJointVentures
1180 Share of profit (loss) of joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfJointVentures
1181 Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
1182 Statement that undue cost or effort exemption is applied for jointly controlled entities Concept (Text/String) For Period ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
1183 Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
1184 Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
1185 Description of accounting policy for investments in joint ventures [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
1186 [825600A] Notes - Investments in associates Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-825600A
1187 Investments in associates [abstract] Abstract report:InvestmentsInAssociatesAbstract
1188 Disclosure of investment in associates [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory
1189 Description of accounting policy for investment in associates [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates
1190 Disclosure of investment in associates [set] Abstract report:DisclosureOfInvestmentInAssociatesSet
1191 Investments in associates Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInAssociates
1192 Fair value of investments in associates for which there are quoted market prices Concept (Monetary) As Of Debit ifrs-smes:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
1193 Dividends and other distributions from associates accounted for by cost model recognised as income Concept (Monetary) For Period Credit ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome
1194 Share of profit (loss) of associates accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfAssociates
1195 Share of profit (loss) of discontinued operations of associates accounted for using equity method Concept (Monetary) For Period Credit ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
1196 Statement that undue cost or effort exemption is applied for associates Concept (Text/String) For Period ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
1197 Description of reasons why fair value measurement of associates would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
1198 Investments in associates accounted for under cost model because undue cost or effort exemption is applied Concept (Monetary) As Of Debit ifrs-smes:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
1199 [825900A] Notes - Non-current assets or disposal groups held for sale Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-825900A
1200 Non-current assets or disposal broups held for sale [abstract] Abstract report:NoncurrentAssetsOrDisposalGroupsHeldForSaleAbstract
1201 Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
1202 Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [set] Abstract report:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupSet
1203 Description of assets or group of assets and liabilities if entity has binding sale agreement Concept (Text/String) For Period ifrs-smes:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
1204 Description of facts and circumstances of sale or plan Concept (Text/String) For Period ifrs-smes:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
1205 Assets for which entity has binding sale agreement Concept (Monetary) As Of Debit ifrs-smes:AssetsForWhichEntityHasBindingSaleAgreement
1206 Liabilities for which entity has binding sale agreement Concept (Monetary) As Of Credit ifrs-smes:LiabilitiesForWhichEntityHasBindingSaleAgreement
1207 [826380A] Notes - Inventories Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-826380A
1208 Inventories [abstract] Abstract report:InventoriesAbstract
1209 Disclosure of inventories [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfInventoriesExplanatory
1210 Disclosure of Inventories [set] Abstract report:DisclosureOfInventoriesSet
1211 Description of inventory cost formulas Concept (Text/String) For Period ifrs-smes:InventoryCostFormulas
1212 Inventory write-down Concept (Monetary) For Period ifrs-smes:InventoryWritedown2011
1213 Reversal of inventory write-down Concept (Monetary) For Period ifrs-smes:ReversalOfInventoryWritedown
1214 Cost of inventories recognised as expense during period Concept (Monetary) For Period Debit ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod
1215 Inventories pledged as security for liabilities Concept (Monetary) As Of Debit ifrs-smes:InventoriesPledgedAsSecurityForLiabilities
1216 Description of accounting policy for measuring inventories [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories
1217 [827570A] Notes - Other provisions, contingent liabilities and contingent assets Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-827570A
1218 Other provisions, contingent liabilities, and contingent assets [abstract] Abstract report:OtherProvisionsContingentLiabilitiesAndContingentAssetsAbstract
1219 Disclosure of other provisions, contingent liabilities and contingent assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
1220 Disclosure of other provisions [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfOtherProvisionsExplanatory
1221 Disclosure of contingent liabilities [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfContingentLiabilitiesExplanatory
1222 Other information related to other provisions, contingent liabilities, and contingent assets [set] Abstract report:OtherInformationRelatedToOtherProvisionsContingentLiabilitiesAndContingentAssetsSet
1223 Description of nature of contingent assets Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfContingentAssets
1224 Explanation of estimated financial effect of contingent assets Concept (Text/String) For Period ifrs-smes:ExplanationOfEstimatedFinancialEffectOfContingentAssets
1225 Estimated financial effect of contingent assets Concept (Monetary) As Of ifrs-smes:EstimatedFinancialEffectOfContingentAssets
1226 Statement that estimate of financial effect of contingent assets would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
1227 Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
1228 Information about contingent liabilities that disclosure is not practicable Concept (Text/String) For Period ifrs-smes:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
1229 Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
1230 Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
1231 Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset Concept (Text/String) For Period ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
1232 [827570B] Notes - Other provisions, contingent liabilities and contingent assets - Details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-827570B
1233 Disclosure of other provisions [table] Table ifrs-smes:DisclosureOfOtherProvisionsTable
1234 Classes of other provisions [axis] Axis ifrs-smes:ClassesOfProvisionsAxis
1235 Other provisions [member] Abstract ifrs-smes:OtherProvisionsMember
1236 Warranty provision [member] Abstract ifrs-smes:WarrantyProvisionMember
1237 Restructuring provision [member] Abstract ifrs-smes:RestructuringProvisionMember
1238 Legal proceedings provision [member] Abstract ifrs-smes:LegalProceedingsProvisionMember
1239 Refunds provision [member] Abstract ifrs-smes:RefundsProvisionMember
1240 Onerous contracts provision [member] Abstract ifrs-smes:OnerousContractsProvisionMember
1241 Miscellaneous other provisions [member] Abstract ifrs-smes:MiscellaneousOtherProvisionsMember
1242 Disclosure of other provisions [line items] LineItems ifrs-smes:DisclosureOfOtherProvisionsLineItems
1243 Reconciliation of changes in other provisions [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInOtherProvisionsAbstract
1244 Other provisions at beginning of period Concept (Monetary) As Of Credit ifrs-smes:OtherProvisions
1245 Changes in other provisions [roll up] Abstract ifrs-smes:ChangesInOtherProvisionsAbstract
1246 Additional provisions, other provisions Concept (Monetary) For Period Credit ifrs-smes:AdditionalProvisionsOtherProvisions
1247 Provision used, other provisions Concept (Monetary) For Period Debit ifrs-smes:ProvisionUsedOtherProvisions
1248 Unused provision reversed, other provisions Concept (Monetary) For Period Debit ifrs-smes:UnusedProvisionReversedOtherProvisions
1249 Increase (decrease) through net exchange differences, other provisions Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
1250 Increase (decrease) through transfers and other changes, other provisions Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
1251 Total increase (decrease) in other provisions Concept (Monetary) For Period Credit ifrs-smes:ChangesInOtherProvisions
1252 Other provisions at end of period Concept (Monetary) As Of Credit ifrs-smes:OtherProvisions
1253 Other provisions other information [set] Abstract report:OtherProvisionsOtherInformationSet
1254 Description of nature of obligation, other provisions Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfObligationOtherProvisions
1255 Description of expected timing of outflows, other provisions Concept (Text/String) For Period ifrs-smes:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
1256 Indication of uncertainties of amount or timing of outflows, other provisions Concept (Text/String) For Period ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
1257 Asset recognised for expected reimbursement, other provisions Concept (Monetary) As Of Debit ifrs-smes:AssetRecognisedForExpectedReimbursementOtherProvisions
1258 Expected reimbursement, other provisions Concept (Monetary) As Of Debit ifrs-smes:ExpectedReimbursementOtherProvisions
1259 [827570C] Notes - Other provisions, contingent liabilities and contingent assets - Contingint liabilities details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-827570C
1260 Disclosure of contingent liabilities [table] Table ifrs-smes:DisclosureOfContingentLiabilitiesTable
1261 Classes of contingent liabilities [axis] Axis ifrs-smes:ClassesOfContingentLiabilitiesAxis
1262 Contingent liabilities [member] Abstract ifrs-smes:ContingentLiabilitiesMember
1263 Warranty contingent liability [member] Abstract ifrs-smes:WarrantyContingentLiabilityMember
1264 Restructuring contingent liability [member] Abstract ifrs-smes:RestructuringContingentLiabilityMember
1265 Legal proceedings contingent liability [member] Abstract ifrs-smes:LegalProceedingsContingentLiabilityMember
1266 Onerous contracts contingent liability [member] Abstract ifrs-smes:OnerousContractsContingentLiabilityMember
1267 Contingent liability for decommissioning, restoration and rehabilitation costs [member] Abstract ifrs-smes:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
1268 Other contingent liabilities [member] Abstract ifrs-smes:OtherContingentLiabilitiesMember
1269 Disclosure of contingent liabilities [line items] LineItems ifrs-smes:DisclosureOfContingentLiabilitiesLineItems
1270 Contingent liabilities information [set] Abstract report:ContingentLiabilitiesInformationSet
1271 Description of nature of obligation, contingent liabilities Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfObligationContingentLiabilities
1272 Explanation of estimated financial effect of contingent liabilities Concept (Text/String) For Period ifrs-smes:ExplanationOfFinancialEffectOfContingentLiabilities
1273 Estimated financial effect of contingent liabilities Concept (Monetary) As Of ifrs-smes:EstimatedFinancialEffectOfContingentLiabilities
1274 Explanation of possibility of reimbursement, contingent liabilities Concept (Text/String) For Period ifrs-smes:ExplanationOfPossibilityOfReimbursementContingentLiabilities
1275 Indication of uncertainties of amount or timing of outflows, contingent liabilities Concept (Text/String) For Period ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
1276 [831110A] Notes - Revenue Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-831110A
1277 Revenue [abstract] Abstract report:RevenueAbstract
1278 Disclosure of revenue [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfRevenueExplanatory
1279 Description of accounting policy for recognition of revenue [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue
1280 [831400A] Notes - Government grants Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-831400A
1281 Government grants [abstract] Abstract report:GovernmentGrantsAbstract
1282 Disclosure of government grants [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfGovernmentGrantsExplanatory
1283 Disclosure of government grants [set] Abstract report:DisclosureOfGovernmentGrantsSet
1284 Description of nature of government grants recognised in financial statements Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
1285 Government grants Concept (Monetary) As Of Credit ifrs-smes:GovernmentGrants
1286 Income from government grants Concept (Monetary) For Period Credit ifrs-smes:RevenueFromGovernmentGrants
1287 Indication of other forms of government assistance with direct benefits for entity Concept (Text/String) For Period ifrs-smes:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
1288 Explanation of unfulfilled conditions and other contingencies attaching to government assistance Concept (Text/String) For Period ifrs-smes:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
1289 [831710A] Notes - Construction contracts Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-831710A
1290 Construction contracts [abstract] Abstract report:ConstructionConctractsAbstract
1291 Disclosure of recognised revenue from construction contracts [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
1292 Disclosure of recognised revenue from construction contracts [set] Abstract report:DisclosureOfRecognisedRevenueFromConstructionContractsSet
1293 Revenue from construction contracts Concept (Monetary) For Period Credit ifrs-smes:RevenueFromConstructionContracts
1294 Methods used to determine construction contract revenue recognised Concept (Text/String) For Period ifrs-smes:MethodsUsedToDetermineConstructionContractRevenueRecognised
1295 Methods used to determine stage of completion of construction in progress Concept (Text/String) For Period ifrs-smes:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
1296 Gross amount due from customers for contract work as asset Concept (Monetary) As Of Debit ifrs-smes:GrossAmountDueFromCustomersForContractWorkAsAsset
1297 Gross amount due to customers for contract work as liability Concept (Monetary) As Of Credit ifrs-smes:GrossAmountDueToCustomersForContractWorkAsLiability
1298 [832410A] Notes - Impairment of assets Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832410A
1299 Impairment of assets [abstract] Abstract report:ImpairmentOfAssetsAbstract
1300 Disclosure of impairment of assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfImpairmentOfAssetsExplanatory
1301 Disclosure of impairment loss and reversal of impairment loss [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
1302 [832410B] Notes - Impairment of assets - Details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832410B
1303 Disclosure of impairment loss and reversal of impairment loss [table] Table ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
1304 Classes of assets [axis] Axis ifrs-smes:ClassesOfAssetsAxis
1305 Assets [member] Abstract ifrs-smes:ClassesOfAssetsMember
1306 Inventories [member] Abstract ifrs-smes:InventoriesMember
1307 Property, plant and equipment [member] Abstract ifrs-smes:PropertyPlantAndEquipmentMember
1308 Goodwill [member] Abstract ifrs-smes:GoodwillMember
1309 Intangible assets other than goodwill [member] Abstract ifrs-smes:IntangibleAssetsOtherThanGoodwillMember
1310 Investments in associates [member] Abstract ifrs-smes:InvestmentsInAssociatesMember
1311 Investments in joint ventures [member] Abstract ifrs-smes:InvestmentsInJointVenturesMember
1312 Disclosure of impairment loss and reversal of impairment loss [line items] LineItems ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
1313 Impairment loss and reversal of impairment loss information [set] Abstract report:impairmentLossAndReversalOfImpairmentLossInformationSet
1314 Impairment loss recognised in profit or loss Concept (Monetary) For Period Debit ifrs-smes:ImpairmentLossRecognisedInProfitOrLoss
1315 Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included LineItems ifrs-smes:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
1316 Reversal of impairment loss recognised in profit or loss Concept (Monetary) For Period Credit ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLoss
1317 Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed LineItems ifrs-smes:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
1318 [832600A] Notes - Leases Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832600A
1319 Leases [abstract] Abstract report:LeasesAbstract
1320 Disclosure of leases [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfLeasesExplanatory
1321 Disclosure of recognised finance lease as assets by lessee [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
1322 Disclosure of finance lease and operating lease by lessee [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
1323 Disclosure of finance lease and operating lease by lessor [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
1324 Finance lease and operating lease by lessee information [set] Abstract report:FinanceLeaseAndOperatingLeaseByLesseeInformationSet
1325 Lease and sublease payments recognised as expense Concept (Monetary) For Period Debit ifrs-smes:LeaseAndSubleasePaymentsRecognisedAsExpense
1326 Description of significant leasing arrangements by lessee classified as finance lease Concept (Text/String) For Period ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
1327 Description of significant leasing arrangements by lessee classified as operating lease Concept (Text/String) For Period ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
1328 Contingent rents recognised as income [roll up] Abstract ifrs-smes:ContingentRentsRecognisedAsIncomeAbstract
1329 Contingent rents recognised as income, classified as finance lease Concept (Monetary) For Period Credit ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
1330 Contingent rents recognised as income, classified as operating lease Concept (Monetary) For Period Credit ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
1331 Total contingent rents recognised as income Concept (Monetary) For Period Credit ifrs-smes:ContingentRentsRecognisedAsIncome
1332 Finance lease and operating lease by lessor information [set] Abstract report:FinanceLeaseAndOperatingLeaseByLessorInformationSet
1333 Explanation of unguaranteed residual values accruing to benefit of lessor Concept (Text/String) For Period ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
1334 Accumulated allowance for uncollectible minimum lease payments receivable Concept (Monetary) As Of Credit ifrs-smes:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
1335 Description of significant leasing arrangements by lessor classified as finance lease Concept (Text/String) For Period ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
1336 Description of significant leasing arrangements by lessor classified as operating lease Concept (Text/String) For Period ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
1337 [832600B] Notes - Leases - Recognized finance lease as asset Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832600B
1338 Disclosure of recognised finance lease as assets by lessee [table] Table ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
1339 Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
1340 Carrying amount [member] Abstract ifrs-smes:CarryingAmountMember
1341 Gross carrying amount [member] Abstract ifrs-smes:GrossCarryingAmountMember
1342 Accumulated depreciation, amortisation and impairment [member] Abstract ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember
1343 Classes of assets [axis] Axis ifrs-smes:ClassesOfAssetsAxis
1344 Assets [member] Abstract ifrs-smes:ClassesOfAssetsMember
1345 Property, plant and equipment [member] Abstract ifrs-smes:PropertyPlantAndEquipmentMember
1346 Intangible assets other than goodwill [member] Abstract ifrs-smes:IntangibleAssetsOtherThanGoodwillMember
1347 Investment property [member] Abstract ifrs-smes:InvestmentPropertyMember
1348 Biological assets [member] Abstract ifrs-smes:BiologicalAssetsMember
1349 Other assets [member] Abstract ifrs-smes:OtherAssetsMember
1350 Disclosure of recognised finance lease as assets by lessee [line items] LineItems ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
1351 Recognised finance lease as assets by lessee information [set] Abstract report:RecognisedFinanceLeaseAsAssetsByLeaseeInformationSet
1352 Recognised finance lease as assets Concept (Monetary) As Of Debit ifrs-smes:RecognisedFinanceLeaseAsAssets
1353 [832600C] Notes - Leases - Lessee Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832600C
1354 Disclosure of finance lease and operating lease by lessee [table] Table ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
1355 Maturity [axis] Axis ifrs-smes:MaturityAxis
1356 Aggregated time bands [member] Abstract ifrs-smes:AggregatedTimeBandsMember
1357 Not later than one year [member] Abstract ifrs-smes:NotLaterThanOneYearMember
1358 Later than one year and not later than five years [member] Abstract ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember
1359 Later than five years [member] Abstract ifrs-smes:LaterThanFiveYearsMember
1360 Disclosure of finance lease and operating lease by lessee [line items] LineItems ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
1361 Finance lease and operating lease by lessee [set] Abstract report:FinanceLeaseAndOperatingLeaseByLesseeSet
1362 Minimum finance lease payments payable Concept (Monetary) As Of Credit ifrs-smes:MinimumFinanceLeasePaymentsPayable
1363 Minimum lease payments payable under non-cancellable operating lease Concept (Monetary) As Of Credit ifrs-smes:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
1364 [832600D] Notes - Leases - Lessor Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-832600D
1365 Disclosure of finance lease and operating lease by lessor [table] Table ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
1366 Maturity [axis] Axis ifrs-smes:MaturityAxis
1367 Aggregated time bands [member] Abstract ifrs-smes:AggregatedTimeBandsMember
1368 Not later than one year [member] Abstract ifrs-smes:NotLaterThanOneYearMember
1369 Later than one year and not later than five years [member] Abstract ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember
1370 Later than five years [member] Abstract ifrs-smes:LaterThanFiveYearsMember
1371 Disclosure of finance lease and operating lease by lessor [line items] LineItems ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
1372 Finance lease and operating lease by lessor [set] Abstract report:FinanceLeaseAndOperatingLeaseByLessorSet
1373 Gross investment in finance lease Concept (Monetary) As Of Debit ifrs-smes:GrossInvestmentInFinanceLease
1374 Unearned finance income on finance lease Concept (Monetary) As Of Debit ifrs-smes:UnearnedFinanceIncomeOnFinanceLease
1375 Minimum finance lease payments receivable, at present value Concept (Monetary) As Of Debit ifrs-smes:MinimumFinanceLeasePaymentsReceivableAtPresentValue
1376 Minimum lease payments receivable under non-cancellable operating lease Concept (Monetary) As Of Debit ifrs-smes:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
1377 [834120A] Notes - Share-based payment arrangements Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834120A
1378 Share-based payment arrangements [abstract] Abstract report:SharebasedPaymentArrangementsAbstract
1379 Disclosure of share-based payment arrangements [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfSharebasedPaymentArrangementsExplanatory
1380 Disclosure of terms and conditions of share-based payment arrangement [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
1381 Disclosure of number and weighted average exercise prices of share options [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
1382 Number of share options [roll forward] Abstract report:NumberOfShareOptionsRollForward
1383 Number of share options outstanding in share-based payment arrangement at beginning of period Concept (Decimal) As Of ifrs-smes:NumberOfOutstandingShareOptions
1384 Number of share options granted in share-based payment arrangement Concept (Decimal) For Period ifrs-smes:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
1385 Number of share options forfeited in share-based payment arrangement Concept (Decimal) For Period ifrs-smes:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
1386 Number of share options exercised in share-based payment arrangement Concept (Decimal) For Period ifrs-smes:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
1387 Number of share options expired in share-based payment arrangement Concept (Decimal) For Period ifrs-smes:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
1388 Number of share options outstanding in share-based payment arrangement at end of period Concept (Decimal) As Of ifrs-smes:NumberOfOutstandingShareOptions
1389 Weighted average exercise prices of share options [roll forward info] Abstract report:WeightedAverageExercisePricesOfShareOptionsRollForwardinfo
1390 Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period Concept (Monetary) As Of ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
1391 Weighted average exercise price of share options granted in share-based payment arrangement Concept (Monetary) For Period ifrs-smes:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
1392 Weighted average exercise price of share options forfeited in share-based payment arrangement Concept (Monetary) For Period ifrs-smes:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
1393 Weighted average exercise price of share options exercised in share-based payment arrangement Concept (Monetary) For Period ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
1394 Weighted average exercise price of share options expired in share-based payment arrangement Concept (Monetary) For Period ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
1395 Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period Concept (Monetary) As Of ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
1396 Share options exercisable [set] Abstract report:ShareOptionsExercisableSet
1397 Number of share options exercisable in share-based payment arrangement Concept (Decimal) As Of ifrs-smes:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
1398 Weighted average exercise price of share options exercisable in share-based payment arrangement Concept (Monetary) As Of ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
1399 Share-based payments other information [set] Abstract report:SharebasedPaymentsOtherInformationSet
1400 Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments Concept (Text/String) For Period ifrs-smes:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
1401 Description of liability measurement for cash-settled share-based payment arrangements Concept (Text/String) For Period ifrs-smes:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
1402 Explanation of modifications, modified share-based payment arrangements Concept (Text/String) For Period ifrs-smes:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
1403 Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group Concept (Text/String) For Period ifrs-smes:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
1404 Expense from share-based payment transactions Concept (Monetary) For Period Debit ifrs-smes:SharebasedPaymentTransactions
1405 Liabilities from share-based payment transactions Concept (Monetary) As Of Credit ifrs-smes:LiabilitiesFromSharebasedPaymentTransactions2011
1406 [834120B] Notes - Share-based payment arrangements - Terms and conditions details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834120B
1407 Disclosure of terms and conditions of share-based payment arrangement [table] Table ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
1408 Types of share-based payment arrangements [axis] Axis ifrs-smes:TypesOfSharebasedPaymentArrangementsAxis
1409 Share-based payment arrangements [member] Abstract ifrs-smes:SharebasedPaymentArrangementsMember
1410 Disclosure of terms and conditions of share-based payment arrangement [line items] LineItems ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
1411 Terms and conditions of share-based payment arrangements [set] Abstract report:TermsAndConditionsOfSharebasedPaymentArrangementSet
1412 Description of share-based payment arrangement Concept (Text/String) For Period ifrs-smes:ExplanationOfShareOptionsInSharebasedPaymentArrangement
1413 Description of vesting requirements for share-based payment arrangement Concept (Text/String) For Period ifrs-smes:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
1414 Description of maximum term of options granted for share-based payment arrangement Concept (Text/String) For Period ifrs-smes:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
1415 Description of method of settlement for share-based payment arrangement Concept (Text/String) For Period ifrs-smes:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
1416 [834480A] Notes - Employee benefits Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834480A
1417 Employee benefits [abstract] Abstract report:EmployeeBenefitsAbstract
1418 Disclosure of employee benefits [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory
1419 Disclosure of defined benefit plans [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfDefinedBenefitPlansExplanatory
1420 Disclosure of other long-term employee benefits [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfOtherLongtermBenefitsExplanatory
1421 Disclosure of termination benefits [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfTerminationBenefitsExplanatory
1422 Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
1423 Employee benefit plans other information [set] Abstract report:EmployeeBenefitPlansOtherInformationSet
1424 Description of nature of obligation, termination benefits contingent liability Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
1425 Description of fact that multi-employer or state plan is defined benefit plan Concept (Text/String) For Period ifrs-smes:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
1426 [834480B] Notes - Employee benefits - Defined benefit plan details Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834480B
1427 Disclosure of defined benefit plans [table] Table ifrs-smes:DisclosureOfDefinedBenefitPlansTable
1428 Defined benefit plans [axis] Axis ifrs-smes:DefinedBenefitPlansAxis
1429 Defined benefit plans [member] Abstract ifrs-smes:DefinedBenefitPlansMember
1430 Multi-employer defined benefit plans [member] Abstract ifrs-smes:MultiemployerDefinedBenefitPlansMember
1431 Disclosure of defined benefit plans [line items] LineItems ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems
1432 Defined benefit plan information [set] Abstract report:DefinedBenefitPlanInformationSet
1433 Description of type of plan Concept (Text/String) For Period ifrs-smes:DescriptionOfTypeOfPlan
1434 Actuarial gains (losses) recognised in profit or loss, defined benefit plan Concept (Monetary) For Period Credit ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
1435 Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans Concept (Monetary) For Period Credit ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
1436 Explanation of uses of any simplifications in measuring defined benefit obligation Concept (Text/String) For Period ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
1437 Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
1438 Date of most recent comprehensive actuarial valuation Concept (Date) For Period ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013
1439 Description of adjustments made to measure defined benefit obligation Concept (Text/String) For Period ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
1440 Entity's own financial instruments included in fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
1441 Property occupied by entity included in fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
1442 Other assets used by entity included in fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
1443 Actual return on plan assets and reimbursement right recognised as asset Concept (Monetary) For Period Debit ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
1444 Actuarial assumption of discount rates Concept (dtr-types:percentItemType) As Of ifrs-smes:ActuarialAssumptionOfDiscountRates
1445 Actuarial assumption of expected rates of return on plan assets Concept (dtr-types:percentItemType) As Of ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
1446 Actuarial assumption of expected rates of salary increases Concept (dtr-types:percentItemType) As Of ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
1447 Actuarial assumption of medical cost trend rates Concept (dtr-types:percentItemType) As Of ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates
1448 Other material actuarial assumptions Concept (dtr-types:percentItemType) As Of ifrs-smes:OtherMaterialActuarialAssumptions
1449 Reconciliation of changes in present value of defined benefit obligation [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
1450 Defined benefit obligation, at present value at beginning of period Concept (Monetary) As Of Credit ifrs-smes:DefinedBenefitObligationAtPresentValue
1451 Changes in defined benefit obligation, at present value [roll up] Abstract ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract
1452 Increase (decrease) through current service cost, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
1453 Increase (decrease) through interest cost, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
1454 Acquisitions through business combinations, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
1455 Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Concept (Monetary) For Period Debit ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
1456 Contributions by plan participants, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
1457 Decrease through benefits paid, defined benefit obligation, at present value Concept (Monetary) For Period Debit ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
1458 Increase (decrease) through past service cost, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
1459 Increase (decrease) through curtailments, defined benefit obligation, at present value Concept (Monetary) For Period Debit ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
1460 Increase (decrease) through settlements, defined benefit obligation, at present value Concept (Monetary) For Period Debit ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
1461 Increase (decrease) through net exchange differences, defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
1462 Total increase (decrease) in defined benefit obligation, at present value Concept (Monetary) For Period Credit ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue
1463 Defined benefit obligation, at present value at end of period Concept (Monetary) As Of Credit ifrs-smes:DefinedBenefitObligationAtPresentValue
1464 Reconciliation of changes in fair value of plan assets [roll forward] Abstract ifrs-smes:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
1465 Plan assets, at fair value at beginning of period Concept (Monetary) As Of Debit ifrs-smes:PlanAssetsAtFairValue
1466 Changes in plan assets, at fair value [abstract] Abstract ifrs-smes:ChangesInPlanAssetsAtFairValueAbstract
1467 Increase (decrease) through actuarial gains (losses), plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
1468 Increase (decrease) through business combinations, plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
1469 Decrease through benefits paid, plan assets, at fair value Concept (Monetary) For Period Credit ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
1470 Increase (decrease) through contributions by plan participants, plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
1471 Increase (decrease) through contributions by employer, plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
1472 Increase (decrease) through net exchange differences, plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
1473 Increase (decrease) through settlements, plan assets, at fair value Concept (Monetary) For Period Credit ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
1474 Total increase (decrease) in plan assets, at fair value Concept (Monetary) For Period Debit ifrs-smes:ChangesInPlanAssetsAtFairValue
1475 Plan assets, at fair value at end of period Concept (Monetary) As Of Debit ifrs-smes:PlanAssetsAtFairValue
1476 Reimbursement rights at fair value [roll forward] Abstract report:ReimbursementRightsAtFairValueRollForward
1477 Reimbursement rights, at fair value at beginning of period Concept (Monetary) As Of Debit ifrs-smes:ReimbursementRightsAtFairValue
1478 Changes in reimbursement rights, at fair value [roll up] Abstract ifrs-smes:ChangesInReimbursementRightsAtFairValueAbstract
1479 Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
1480 Increase (decrease) through business combinations, reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
1481 Decrease through benefits paid, reimbursement rights, at fair value Concept (Monetary) For Period Credit ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
1482 Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
1483 Increase (decrease) through contributions by employer, reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
1484 Increase (decrease) through net exchange differences, reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
1485 Increase (decrease) through settlements, reimbursement rights, at fair value Concept (Monetary) For Period Credit ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
1486 Total increase (decrease) in reimbursement rights, at fair value Concept (Monetary) For Period Debit ifrs-smes:ChangesInReimbursementRightsAtFairValue
1487 Reimbursement rights, at fair value at end of period Concept (Monetary) As Of Debit ifrs-smes:ReimbursementRightsAtFairValue
1488 Costs related to defined benefit plans information [set] Abstract report:CostsRelatedToDefinedBenefitPlansInformationSet
1489 Post-employment benefit expense, defined benefit plans Concept (Monetary) For Period Debit ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans
1490 Cost relating to defined benefit plans for period included in cost of assets Concept (Monetary) For Period Debit ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
1491 Cost relating to defined benefit plans Concept (Monetary) For Period Debit ifrs-smes:CostRelatingToDefinedBenefitPlans
1492 Description of percentage or amount which each major category contributes to fair value of total plan assets [set] Abstract report:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssetsSet
1493 Equity instruments, amount contributed to fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
1494 Debt instruments, amount contributed to fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
1495 Real estate, amount contributed to fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets
1496 Other assets, amount contributed to fair value of plan assets Concept (Monetary) As Of Debit ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets
1497 Equity instruments, percentage contributed to fair value of plan assets Concept (dtr-types:percentItemType) As Of ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
1498 Debt instruments, percentage contributed to fair value of plan assets Concept (dtr-types:percentItemType) As Of ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
1499 Real estate, percentage contributed to fair value of plan assets Concept (dtr-types:percentItemType) As Of ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets
1500 Other assets, percentage contributed to fair value of plan assets Concept (dtr-types:percentItemType) As Of ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets
1501 Description of accounting policy for recognising actuarial gains and losses [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans
1502 Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
1503 [834480C] Notes - Employee benefits - Other long term plans Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834480C
1504 Disclosure of other long-term employee benefits [table] Table ifrs-smes:DisclosureOfOtherLongtermBenefitsTable
1505 Categories of other long-term employee benefits [axis] Axis ifrs-smes:CategoriesOfOtherLongtermBenefitsAxis
1506 Other long-term employee benefits [member] Abstract ifrs-smes:OtherLongtermBenefitsMember
1507 Disclosure of other long-term employee benefits [line items] LineItems ifrs-smes:DisclosureOfOtherLongtermBenefitsLineItems
1508 Other long-term employee benefit obligation information [set] Abstract report:OtherLongtermEmployeeBenefitObligationInformationSet
1509 Description of nature of other long-term employee benefits Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfOtherLongtermBenefits
1510 Other long-term employee benefit obligation Concept (Monetary) As Of Credit ifrs-smes:OtherLongtermBenefitObligation
1511 Description of funding of obligations of other long-term employee benefits Concept (Text/String) For Period ifrs-smes:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
1512 [834480D] Notes - Employee benefits - Termination benefits Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-834480D
1513 Disclosure of termination benefits [table] Table ifrs-smes:DisclosureOfTerminationBenefitsTable
1514 Categories of termination benefits [axis] Axis ifrs-smes:CategoriesOfTerminationBenefitsAxis
1515 Termination benefits [member] Abstract ifrs-smes:TerminationBenefitsMember
1516 Disclosure of termination benefits [line items] LineItems ifrs-smes:DisclosureOfTerminationBenefitsLineItems
1517 Termination benefit obligation information [set] Abstract report:TerminationBenefitObligationInformationSet
1518 Description of nature of termination benefits Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureOfTerminationBenefits
1519 Termination benefit obligation Concept (Monetary) As Of Credit ifrs-smes:TerminationBenefitObligation
1520 Description of funding of obligations of termination benefits Concept (Text/String) For Period ifrs-smes:DescriptionOfFundingOfObligationsOfTerminationBenefits
1521 [835110A] Notes - Income taxes Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-835110A
1522 Income tax [abstract] Abstract report:IncomeTaxAbstract
1523 Disclosure of income tax [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfIncomeTaxExplanatory
1524 Disclosure of temporary difference, unused tax losses and unused tax credits [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
1525 Major components of tax expense (income) [roll up] Abstract ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract
1526 Current tax expense (income) Concept (Monetary) For Period Debit ifrs-smes:CurrentTaxExpenseIncome
1527 Adjustments for current tax of prior periods Concept (Monetary) For Period Debit ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod
1528 Deferred tax expense (income) relating to origination and reversal of temporary differences Concept (Monetary) For Period Debit ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
1529 Deferred tax expense (income) relating to tax rate changes or imposition of new taxes Concept (Monetary) For Period Debit ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
1530 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [roll up] Abstract ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
1531 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense Concept (Monetary) For Period Credit ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
1532 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense Concept (Monetary) For Period Credit ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
1533 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense Concept (Monetary) For Period Credit ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
1534 Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset Concept (Monetary) For Period Debit ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
1535 Tax expense (income) relating to changes in accounting policies and errors included in profit or loss Concept (Monetary) For Period Debit ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
1536 Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders Concept (Monetary) For Period ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
1537 Other components of deferred tax expense (income) Concept (Monetary) For Period Debit ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome
1538 Total tax expense (income) Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxExpenseContinuingOperations
1539 Income tax relating to components of other comprehensive income [roll up] Abstract ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
1540 Income tax relating to exchange differences on translation of other comprehensive income Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
1541 Income tax relating to cash flow hedges of other comprehensive income Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
1542 Income tax relating to defined benefit plans of other comprehensive income Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
1543 Income tax relating to changes in revaluation surplus of other comprehensive income Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
1544 Aggregated income tax relating to components of other comprehensive income Concept (Monetary) For Period ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
1545 Current and deferred tax relating to items charged or credited directly to equity [roll up] Abstract ifrs-smes:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
1546 Current tax relating to items credited (charged) directly to equity Concept (Monetary) For Period Debit ifrs-smes:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
1547 Deferred tax relating to items credited (charged) directly to equity Concept (Monetary) For Period Debit ifrs-smes:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
1548 Aggregate current and deferred tax relating to items credited (charged) directly to equity Concept (Monetary) For Period Debit ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
1549 Income tax other information [set] Abstract report:IncomeTaxOtherInformationSet
1550 Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Debit ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
1551 Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate Concept (Text/String) For Period ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
1552 Tax effect of expense not deductible in determining taxable profit (tax loss) Concept (Monetary) For Period Debit ifrs-smes:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
1553 Tax effect of revenues exempt from taxation Concept (Monetary) For Period Credit ifrs-smes:TaxEffectOfRevenuesExemptFromTaxation
1554 Explanation of changes in applicable tax rates to previous accounting period Concept (Text/String) For Period ifrs-smes:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
1555 Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised Concept (Monetary) As Of ifrs-smes:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
1556 Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits Concept (Text/String) For Period ifrs-smes:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
1557 Description of nature of potential income tax consequences that would result from payment of dividend Concept (Text/String) For Period ifrs-smes:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
1558 Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used Concept (Monetary) As Of Debit ifrs-smes:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
1559 Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used Concept (Monetary) As Of Credit ifrs-smes:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
1560 Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used Concept (Monetary) As Of Debit ifrs-smes:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
1561 Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used Concept (Monetary) As Of Credit ifrs-smes:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
1562 Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
1563 Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes Concept (Text/String) For Period ifrs-smes:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes
1564 Current tax expense (income), related to Pillar Two income taxes Concept (Monetary) For Period Debit ifrs-smes:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes
1565 [835110B] Notes - Income taxes - Temporary differences, unused losses, unused credits Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-835110B
1566 Disclosure of temporary difference, unused tax losses and unused tax credits [table] Table ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
1567 Temporary difference, unused tax losses and unused tax credits [axis] Axis ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
1568 Temporary difference, unused tax losses and unused tax credits [member] Abstract ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
1569 Temporary differences [member] Abstract ifrs-smes:TemporaryDifferenceMember
1570 Unused tax losses [member] Abstract ifrs-smes:UnusedTaxLossesMember
1571 Unused tax credits [member] Abstract ifrs-smes:UnusedTaxCreditsMember
1572 Disclosure of temporary difference, unused tax losses and unused tax credits [line items] LineItems ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
1573 Deferred tax assets and liabilities [roll up] Abstract ifrs-smes:DeferredTaxAssetsAndLiabilitiesAbstract
1574 Deferred tax assets Concept (Monetary) As Of Debit ifrs-smes:DeferredTaxAssets
1575 Deferred tax liabilities Concept (Monetary) As Of Credit ifrs-smes:DeferredTaxLiabilities
1576 Deferred tax liability (asset) Concept (Monetary) As Of Credit ifrs-smes:DeferredTaxLiabilityAsset
1577 Analysis of change in deferred tax liabilities [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
1578 Analysis of change in deferred tax assets [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:AnalysisOfChangeInDeferredTaxAssetsExplanatory
1579 [842000A] Notes - Effects of changes in foreign exchange rates Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-842000A
1580 Effects of changes in foreign exchange rates [abstract] Abstract report:EffectOfChangesInForeignExchangeRatesAbstract
1581 Disclosure of effect of changes in foreign exchange rates [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
1582 Disclosure of effect of changes in foreign exchange rates [set] Abstract report:DisclosureOfEffectOfChangesInForeignExchangeRatesSet
1583 Description of functional currency Concept (Text/String) For Period ifrs-smes:DescriptionOfFunctionalCurrency
1584 Description of presentation currency Concept (Text/String) For Period ifrs-smes:DescriptionOfPresentationCurrency
1585 Description of reason why presentation currency is different from functional currency Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
1586 Description of reason for change in functional currency Concept (Text/String) For Period ifrs-smes:DescriptionOfReasonForChangeInFunctionalCurrency
1587 Foreign exchange gain (loss) Concept (Monetary) For Period Credit ifrs-smes:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
1588 Reserve of exchange differences on translation Concept (Monetary) As Of Credit ifrs-smes:ReserveOfExchangeDifferencesOnTranslation
1589 [851100SA] Notes - Cash flow statement Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-851100A
1590 Cash flow statement information [abstract] Abstract report:CashFlowStatementInformationAbstract
1591 Disclosure of cash flow statement [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfCashFlowStatementExplanatory
1592 Disclosure of cash flow statement [set] Abstract report:DisclosureOfCashFlowStatementSet
1593 Explanation of investing and financing transactions not requiring use of cash or cash equivalents Concept (Text/String) For Period ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
1594 Description of acquisition of assets by assuming directly related liabilities or means of finance lease Concept (Text/String) For Period ifrs-smes:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
1595 Description of acquisition of entity by means of equity issue Concept (Text/String) For Period ifrs-smes:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
1596 Description of conversion of debt to equity Concept (Text/String) For Period ifrs-smes:DescriptionOfConversionOfDebtToEquity
1597 Cash and cash equivalents held by entity unavailable for use by group Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
1598 Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group Concept (Text/String) For Period ifrs-smes:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
1599 Cash and cash equivalents if different from statement of financial position [roll up] Abstract ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
1600 Cash and cash equivalents Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalents
1601 Bank overdrafts Concept (Monetary) As Of Credit ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents
1602 Other differences to cash and cash equivalents in statement of cash flows Concept (Monetary) As Of Credit ifrs-smes:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
1603 Total cash and cash equivalents if different from statement of financial position Concept (Monetary) As Of Debit ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
1604 Income taxes paid (refund) [roll up] Abstract ifrs-smes:IncomeTaxesPaidRefundAbstract
1605 Income taxes paid (refund), classified as operating activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
1606 Income taxes paid (refund), classified as investing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
1607 Income taxes paid (refund), classified as financing activities Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
1608 Total income taxes paid (refund) Concept (Monetary) For Period Credit ifrs-smes:IncomeTaxesPaidRefund
1609 [861200A] Notes - Share capital, reserves and other equity interest Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-861200A
1610 Share capital, reserves and other equity interest [abstract] Abstract report:ShareCapitalReservesAndOtherEquityInterestAbstract
1611 Disclosure of classes of share capital [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfClassesOfShareCapitalExplanatory
1612 Disclosure of reserves within equity [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfReservesAndOtherEquityInterestExplanatory
1613 Disclosure of share capital, reserves and other equity interest [text block] Concept (dtr-types:textBlockItemType) For Period ifrs-smes:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
1614 Share capital, reserves and other equity interest other information [set] Abstract report:ShareCapitalReservesAndOtherEquityInterestOtherInformationSet
1615 Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital Concept (Text/String) For Period ifrs-smes:DescriptionOfOtherEquityInterest
1616 [861200B] Notes - Share capital, reserves and other equity interest - Classes of share capital Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-861200B
1617 Disclosure of classes of share capital [table] Table ifrs-smes:DisclosureOfClassesOfShareCapitalTable
1618 Classes of share capital [axis] Axis ifrs-smes:ClassesOfShareCapitalAxis
1619 Share capital [member] Abstract ifrs-smes:ClassesOfShareCapitalMember
1620 Disclosure of classes of share capital [line items] LineItems ifrs-smes:DisclosureOfClassesOfShareCapitalLineItems
1621 Class of share capital information [set] Abstract report:ClassOfShareCapitalInformationSet
1622 Number of shares authorised Concept (Shares) As Of ifrs-smes:NumberOfSharesAuthorised
1623 Number of shares issued and fully paid Concept (Shares) As Of ifrs-smes:NumberOfSharesIssuedAndFullyPaid
1624 Number of shares issued but not fully paid Concept (Shares) As Of ifrs-smes:NumberOfSharesIssuedButNotFullyPaid
1625 Par value per share Concept (dtr-types:perShareItemType) As Of ifrs-smes:ParValuePerShare
1626 Explanation of fact that shares have no par value Concept (Text/String) For Period ifrs-smes:ExplanationOfFactThatSharesHaveNoParValue
1627 Rights, preferences and restrictions attaching to class of share capital Concept (Text/String) For Period ifrs-smes:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
1628 Number of shares in entity held by entity or by its subsidiaries or associates Concept (Shares) As Of ifrs-smes:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
1629 Number of shares reserved for issue under options and contracts for sale of shares Concept (Shares) As Of ifrs-smes:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
1630 Description of terms of shares reserved for issue under options and contracts for sale of shares Concept (Text/String) For Period ifrs-smes:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
1631 Reconciliation of number of shares outstanding [roll forward] Abstract ifrs-smes:ReconciliationOfNumberOfSharesOutstandingAbstract
1632 Number of shares outstanding at beginning of period Concept (Shares) As Of ifrs-smes:NumberOfSharesOutstanding
1633 Changes in number of shares outstanding [roll up] Abstract ifrs-smes:ChangesInNumberOfSharesOutstandingAbstract
1634 Total increase (decrease) in number of shares outstanding Concept (Shares) For Period ifrs-smes:IncreaseDecreaseInNumberOfSharesOutstanding
1635 Number of shares outstanding at end of period Concept (Shares) As Of ifrs-smes:NumberOfSharesOutstanding
1636 [861200C] Notes - Share capital, reserves and other equity interest - Reserves within equity Network

*

*

 http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-861200C
1637 Disclosure of reserves within equity [table] Table ifrs-smes:DisclosureOfReservesWithinEquityTable
1638 Reserves within equity [axis] Axis ifrs-smes:ReservesWithinEquityAxis
1639 Other reserves [member] Abstract ifrs-smes:OtherReservesMember
1640 Reserve of exchange differences on translation [member] Abstract ifrs-smes:ReserveOfExchangeDifferencesOnTranslationMember
1641 Reserve of cash flow hedges [member] Abstract ifrs-smes:ReserveOfCashFlowHedgesMember
1642 Revaluation surplus [member] Abstract ifrs-smes:RevaluationSurplusMember
1643 Disclosure of reserves within equity [line items] LineItems ifrs-smes:DisclosureOfReservesWithinEquityLineItems
1644 Reserves within equity information [set] Abstract report:reservesWithinEquityInformationSet
1645 Description of nature and purpose of reserves within equity Concept (Text/String) For Period ifrs-smes:DescriptionOfNatureAndPurposeOfReservesWithinEquity

5/19/2025 9:38:25 AM