| Line |
Label |
Object Class |
Period Type |
Balance |
Report Element Name |
| 1 |
[110000] General information about financial statements |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-110000 |
| 2 |
Disclosure of general information about financial statements [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory |
| 3 |
Name of reporting entity or other means of identification |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification |
| 4 |
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 |
| 5 |
Description of nature of financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfFinancialStatements |
| 6 |
Date of end of reporting period |
Concept (Date) |
For Period |
|
ifrs-smes:DateOfEndOfReportingPeriod2013 |
| 7 |
Period covered by financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:PeriodCoveredByFinancialStatements |
| 8 |
Description of presentation currency |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfPresentationCurrency |
| 9 |
Level of rounding used in financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:LevelOfRoundingUsedInFinancialStatements |
| 10 |
[210000] Statement of financial position, current/non-current |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-210000 |
| 11 |
Statement of financial position [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfFinancialPositionAbstract |
| 12 |
Assets [abstract] |
Abstract |
|
|
ifrs-smes:AssetsAbstract |
| 13 |
Non-current assets [abstract] |
Abstract |
|
|
ifrs-smes:NoncurrentAssetsAbstract |
| 14 |
Property, plant and equipment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipment |
| 15 |
Investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis |
| 16 |
Investment property at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentProperty |
| 17 |
Goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Goodwill |
| 18 |
Intangible assets other than goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsOtherThanGoodwill |
| 19 |
Investments in associates |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInAssociates |
| 20 |
Investments in joint ventures |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInJointVentures |
| 21 |
Non-current biological assets, at cost less accumulated depreciation and impairment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentBiologicalAssetsAtCost |
| 22 |
Non-current biological assets, at fair value |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentBiologicalAssetsAtFairValue |
| 23 |
Trade and other non-current receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentReceivables |
| 24 |
Non-current inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentInventories |
| 25 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DeferredTaxAssets |
| 26 |
Current tax assets, non-current |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentTaxAssetsNoncurrent |
| 27 |
Other non-current financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherNoncurrentFinancialAssets |
| 28 |
Other non-current non-financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherNoncurrentNonfinancialAssets |
| 29 |
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 |
| 30 |
Total non-current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentAssets |
| 31 |
Current assets [abstract] |
Abstract |
|
|
ifrs-smes:CurrentAssetsAbstract |
| 32 |
Current inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Inventories |
| 33 |
Trade and other current receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherCurrentReceivables |
| 34 |
Current tax assets, current |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentTaxAssetsCurrent |
| 35 |
Current biological assets, at cost less accumulated depreciation and impairment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentBiologicalAssetsAtCost |
| 36 |
Current biological assets, at fair value |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentBiologicalAssetsAtFairValue |
| 37 |
Other current financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherCurrentFinancialAssets |
| 38 |
Other current non-financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherCurrentNonfinancialAssets |
| 39 |
Cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 40 |
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 |
| 41 |
Total current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentAssets |
| 42 |
Total assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Assets |
| 43 |
Equity and liabilities [abstract] |
Abstract |
|
|
ifrs-smes:EquityAndLiabilitiesAbstract |
| 44 |
Equity [abstract] |
Abstract |
|
|
ifrs-smes:EquityAbstract |
| 45 |
Issued capital |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:IssuedCapital |
| 46 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RetainedEarnings |
| 47 |
Share premium |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:SharePremium |
| 48 |
Treasury shares |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TreasuryShares |
| 49 |
Other equity interest |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherEquityInterest |
| 50 |
Other reserves |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherReserves |
| 51 |
Total equity attributable to owners of parent |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:EquityAttributableToOwnersOfParent |
| 52 |
Non-controlling interests |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncontrollingInterests |
| 53 |
Total equity |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Equity |
| 54 |
Liabilities [abstract] |
Abstract |
|
|
ifrs-smes:LiabilitiesAbstract |
| 55 |
Non-current liabilities [abstract] |
Abstract |
|
|
ifrs-smes:NoncurrentLiabilitiesAbstract |
| 56 |
Non-current provisions [abstract] |
Abstract |
|
|
ifrs-smes:NoncurrentProvisionsAbstract |
| 57 |
Non-current provisions for employee benefits |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentProvisionsForEmployeeBenefits |
| 58 |
Other non-current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherLongtermProvisions |
| 59 |
Total non-current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentProvisions |
| 60 |
Trade and other non-current payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentPayables |
| 61 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredTaxLiabilities |
| 62 |
Current tax liabilities, non-current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentTaxLiabilitiesNoncurrent |
| 63 |
Other non-current financial liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherNoncurrentFinancialLiabilities |
| 64 |
Non-current portion of non-current borrowings |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermBorrowings |
| 65 |
Other non-current non-financial liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherNoncurrentNonfinancialLiabilities |
| 66 |
Total non-current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentLiabilities |
| 67 |
Current liabilities [abstract] |
Abstract |
|
|
ifrs-smes:CurrentLiabilitiesAbstract |
| 68 |
Current provisions [abstract] |
Abstract |
|
|
ifrs-smes:CurrentProvisionsAbstract |
| 69 |
Current provisions for employee benefits |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentProvisionsForEmployeeBenefits |
| 70 |
Other current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherShorttermProvisions |
| 71 |
Total current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentProvisions |
| 72 |
Trade and other current payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherCurrentPayables |
| 73 |
Current tax liabilities, current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentTaxLiabilitiesCurrent |
| 74 |
Other current financial liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherCurrentFinancialLiabilities |
| 75 |
Current borrowings |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermBorrowings |
| 76 |
Current portion of non-current borrowings |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentPortionOfLongtermBorrowings |
| 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 |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-220000 |
| 82 |
Statement of financial position [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfFinancialPositionAbstract |
| 83 |
Assets [abstract] |
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 [abstract] |
Abstract |
|
|
ifrs-smes:EquityAndLiabilitiesAbstract |
| 103 |
Equity [abstract] |
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 [abstract] |
Abstract |
|
|
ifrs-smes:LiabilitiesAbstract |
| 114 |
Trade and other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherPayables |
| 115 |
Provisions [abstract] |
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 |
Borrowings |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Borrowings |
| 121 |
Other non-financial liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherNonfinancialLiabilities |
| 122 |
Current tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentTaxLiabilities |
| 123 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredTaxLiabilities |
| 124 |
Total liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Liabilities |
| 125 |
Total equity and liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:EquityAndLiabilities |
| 126 |
[310000] Income statement, by function of expense |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-310000 |
| 127 |
Profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:IncomeStatementAbstract |
| 128 |
Profit (loss) [abstract] |
Abstract |
|
|
ifrs-smes:ProfitLossAbstract |
| 129 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:Revenue |
| 130 |
Cost of sales |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CostOfSales |
| 131 |
Gross profit |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GrossProfit |
| 132 |
Other income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherIncome |
| 133 |
Distribution costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DistributionCosts |
| 134 |
Administrative expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdministrativeExpense |
| 135 |
Other expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherExpenseByFunction |
| 136 |
Other gains (losses) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherGainsLosses |
| 137 |
Finance income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:FinanceIncome |
| 138 |
Finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:FinanceCosts |
| 139 |
Share of profit (loss) of associates and joint ventures accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod |
| 140 |
Profit (loss) before tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossBeforeTax |
| 141 |
Tax income (expense) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxExpenseContinuingOperations |
| 142 |
Profit (loss) from continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossFromContinuingOperations |
| 143 |
Profit (loss) from discontinued operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossFromDiscontinuedOperations |
| 144 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 145 |
Profit (loss), attributable to [abstract] |
Abstract |
|
|
ifrs-smes:ProfitLossAttributableToAbstract |
| 146 |
Profit (loss), attributable to owners of parent |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossAttributableToOwnersOfParent |
| 147 |
Profit (loss), attributable to non-controlling interests |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossAttributableToNoncontrollingInterests |
| 148 |
[320000] Income statement, by nature of expense |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-320000 |
| 149 |
Profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:IncomeStatementAbstract |
| 150 |
Profit (loss) [abstract] |
Abstract |
|
|
ifrs-smes:ProfitLossAbstract |
| 151 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:Revenue |
| 152 |
Other income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherIncome |
| 153 |
Increase (decrease) in inventories of finished goods and work in progress |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress |
| 154 |
Other work performed by entity and capitalised |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherWorkPerformedByEntityAndCapitalised |
| 155 |
Raw materials and consumables used |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:RawMaterialsAndConsumablesUsed |
| 156 |
Employee benefits expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:EmployeeBenefitsExpense |
| 157 |
Depreciation and amortisation expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DepreciationAndAmortisationExpense |
| 158 |
Reversal of impairment loss (impairment loss) recognised in profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss |
| 159 |
Other expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherExpenseByNature |
| 160 |
Other gains (losses) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherGainsLosses |
| 161 |
Finance income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:FinanceIncome |
| 162 |
Finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:FinanceCosts |
| 163 |
Share of profit (loss) of associates and joint ventures accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod |
| 164 |
Profit (loss) before tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossBeforeTax |
| 165 |
Tax income (expense) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxExpenseContinuingOperations |
| 166 |
Profit (loss) from continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossFromContinuingOperations |
| 167 |
Profit (loss) from discontinued operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossFromDiscontinuedOperations |
| 168 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 169 |
Profit (loss), attributable to [abstract] |
Abstract |
|
|
ifrs-smes:ProfitLossAttributableToAbstract |
| 170 |
Profit (loss), attributable to owners of parent |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossAttributableToOwnersOfParent |
| 171 |
Profit (loss), attributable to non-controlling interests |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLossAttributableToNoncontrollingInterests |
| 172 |
[410000] Statement of comprehensive income, OCI components presented net of tax |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-410000 |
| 173 |
Statement of comprehensive income [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfComprehensiveIncomeAbstract |
| 174 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 175 |
Other comprehensive income [abstract] |
Abstract |
|
|
ifrs-smes:OtherComprehensiveIncomeAbstract |
| 176 |
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] |
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 [abstract] |
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 [abstract] |
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 |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-420000 |
| 189 |
Statement of comprehensive income [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfComprehensiveIncomeAbstract |
| 190 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 191 |
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] |
Abstract |
|
|
ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract |
| 192 |
Other comprehensive income, before tax, exchange differences on translation |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation |
| 193 |
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans |
| 194 |
Other comprehensive income, before tax, gains (losses) on revaluation |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation |
| 195 |
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] |
Abstract |
|
|
ifrs-smes:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract |
| 196 |
Other comprehensive income, before tax, cash flow hedges |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTaxCashFlowHedges |
| 197 |
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 |
| 198 |
Total other comprehensive income, before tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTax |
| 199 |
Income tax relating to components of other comprehensive income |
Concept (Monetary) |
For Period |
|
ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome |
| 200 |
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 |
| 201 |
Total other comprehensive income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncome |
| 202 |
Total comprehensive income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ComprehensiveIncome |
| 203 |
Comprehensive income attributable to [abstract] |
Abstract |
|
|
ifrs-smes:ComprehensiveIncomeAttributableToAbstract |
| 204 |
Comprehensive income, attributable to owners of parent |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent |
| 205 |
Comprehensive income, attributable to non-controlling interests |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests |
| 206 |
[510000] Statement of cash flows, direct method |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-510000 |
| 207 |
Statement of cash flows [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfCashFlowsAbstract |
| 208 |
Cash flows from (used in) operating activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract |
| 209 |
Classes of cash receipts from operating activities [abstract] |
Abstract |
|
|
ifrs-smes:ClassesOfCashReceiptsFromOperatingActivitiesAbstract |
| 210 |
Receipts from sales of goods and rendering of services |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices |
| 211 |
Receipts from royalties, fees, commissions and other revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue |
| 212 |
Receipts from contracts held for dealing or trading purposes |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose |
| 213 |
Receipts from premiums and claims, annuities and other policy benefits |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
| 214 |
Other cash receipts from operating activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherCashReceiptsFromOperatingActivities |
| 215 |
Classes of cash payments from operating activities [abstract] |
Abstract |
|
|
ifrs-smes:ClassesOfCashPaymentsAbstract |
| 216 |
Payments to suppliers for goods and services |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsToSuppliersForGoodsAndServices |
| 217 |
Payments from contracts held for dealing or trading purpose |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose |
| 218 |
Payments to and on behalf of employees |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsToAndOnBehalfOfEmployees |
| 219 |
Payments for premiums and claims, annuities and other policy benefits |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits |
| 220 |
Other cash payments from operating activities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherCashPaymentsFromOperatingActivities |
| 221 |
Dividends paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DividendsPaidClassifiedAsOperatingActivities |
| 222 |
Dividends received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities |
| 223 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsOperatingActivities |
| 224 |
Interest received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:InterestReceivedClassifiedAsOperatingActivities |
| 225 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities |
| 226 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities |
| 227 |
Net cash flows from (used in) operating activities |
Concept (Monetary) |
For Period |
|
ifrs-smes:CashFlowsFromUsedInOperatingActivities |
| 228 |
Cash flows from (used in) investing activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract |
| 229 |
Cash flows from losing control of subsidiaries or other businesses |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities |
| 230 |
Cash flows used in obtaining control of subsidiaries or other businesses |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities |
| 231 |
Other cash receipts from sales of equity or debt instruments of other entities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities |
| 232 |
Other cash payments to acquire equity or debt instruments of other entities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities |
| 233 |
Other cash receipts from sales of interests in joint ventures |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities |
| 234 |
Other cash payments to acquire interests in joint ventures |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities |
| 235 |
Proceeds from sales of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 236 |
Purchase of property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 237 |
Proceeds from sales of intangible assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities |
| 238 |
Purchase of intangible assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities |
| 239 |
Proceeds from sales of other long-term assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities |
| 240 |
Purchase of other long-term assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities |
| 241 |
Cash advances and loans made to other parties |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
| 242 |
Cash receipts from repayment of advances and loans made to other parties |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
| 243 |
Cash payments for futures contracts, forward contracts, option contracts and swap contracts |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities |
| 244 |
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities |
| 245 |
Dividends received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities |
| 246 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsInvestingActivities |
| 247 |
Interest received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:InterestReceivedClassifiedAsInvestingActivities |
| 248 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities |
| 249 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities |
| 250 |
Net cash flows from (used in) investing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromUsedInInvestingActivities |
| 251 |
Cash flows from (used in) financing activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract |
| 252 |
Proceeds from issuing shares |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromIssuingShares |
| 253 |
Proceeds from issuing other equity instruments |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromIssuingOtherEquityInstruments |
| 254 |
Payments to acquire or redeem entity's shares |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares |
| 255 |
Payments of other equity instruments |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsOfOtherEquityInstruments |
| 256 |
Proceeds from borrowings |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities |
| 257 |
Repayments of borrowings |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities |
| 258 |
Payments of finance lease liabilities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities |
| 259 |
Dividends paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DividendsPaidClassifiedAsFinancingActivities |
| 260 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsFinancingActivities |
| 261 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities |
| 262 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities |
| 263 |
Net cash flows from (used in) financing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromUsedInFinancingActivities |
| 264 |
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges |
| 265 |
Effect of exchange rate changes on cash and cash equivalents [abstract] |
Abstract |
|
|
ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract |
| 266 |
Effect of exchange rate changes on cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents |
| 267 |
Net increase (decrease) in cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents |
| 268 |
Cash and cash equivalents at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 269 |
Cash and cash equivalents at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 270 |
[520000] Statement of cash flows, indirect method |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-520000 |
| 271 |
Statement of cash flows [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfCashFlowsAbstract |
| 272 |
Cash flows from (used in) operating activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract |
| 273 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 274 |
Adjustments to reconcile profit (loss) [abstract] |
Abstract |
|
|
ifrs-smes:AdjustmentsForReconcileProfitLossAbstract |
| 275 |
Adjustments for non-cash income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense |
| 276 |
Adjustments for non-cash finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForNoncashFinanceCosts |
| 277 |
Adjustments for income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForIncomeTaxExpense |
| 278 |
Adjustments for finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForFinanceCosts |
| 279 |
Adjustments for decrease (increase) in inventories |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories |
| 280 |
Adjustments for decrease (increase) in trade accounts receivable |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable |
| 281 |
Adjustments for decrease (increase) in other operating receivables |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables |
| 282 |
Adjustments for increase (decrease) in trade accounts payable |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable |
| 283 |
Adjustments for increase (decrease) in other operating payables |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables |
| 284 |
Adjustments for depreciation and amortisation expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense |
| 285 |
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss |
| 286 |
Adjustments for provisions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForProvisions |
| 287 |
Adjustments for unrealised foreign exchange losses (gains) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains |
| 288 |
Adjustments for share-based payments |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForSharebasedPayments |
| 289 |
Adjustments for fair value losses (gains) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForFairValueGainsLosses |
| 290 |
Adjustments for undistributed profits of associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates |
| 291 |
Adjustments for non-controlling interests |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForNoncontrollingInterests |
| 292 |
Adjustments for accrued expenses (income) not yet paid (received) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid |
| 293 |
Other adjustments for non-cash items |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherAdjustmentsForNoncashItems |
| 294 |
Adjustments for losses (gains) on disposal of non-current assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets |
| 295 |
Other adjustments for which cash effects are investing or financing cash flow |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow |
| 296 |
Other adjustments to reconcile profit (loss) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherAdjustmentsToReconcileProfitLoss |
| 297 |
Total adjustments to reconcile profit (loss) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForReconcileProfitLoss |
| 298 |
Dividends paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DividendsPaidClassifiedAsOperatingActivities |
| 299 |
Dividends received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities |
| 300 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsOperatingActivities |
| 301 |
Interest received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:InterestReceivedClassifiedAsOperatingActivities |
| 302 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities |
| 303 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities |
| 304 |
Net cash flows from (used in) operating activities |
Concept (Monetary) |
For Period |
|
ifrs-smes:CashFlowsFromUsedInOperatingActivities |
| 305 |
Cash flows from (used in) investing activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract |
| 306 |
Cash flows from losing control of subsidiaries or other businesses |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities |
| 307 |
Cash flows used in obtaining control of subsidiaries or other businesses |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities |
| 308 |
Other cash receipts from sales of equity or debt instruments of other entities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities |
| 309 |
Other cash payments to acquire equity or debt instruments of other entities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities |
| 310 |
Other cash receipts from sales of interests in joint ventures |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities |
| 311 |
Other cash payments to acquire interests in joint ventures |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities |
| 312 |
Proceeds from sales of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 313 |
Purchase of property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 314 |
Proceeds from sales of intangible assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities |
| 315 |
Purchase of intangible assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities |
| 316 |
Proceeds from sales of other long-term assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities |
| 317 |
Purchase of other long-term assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities |
| 318 |
Cash advances and loans made to other parties |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
| 319 |
Cash receipts from repayment of advances and loans made to other parties |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
| 320 |
Cash payments for futures contracts, forward contracts, option contracts and swap contracts |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities |
| 321 |
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities |
| 322 |
Dividends received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities |
| 323 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsInvestingActivities |
| 324 |
Interest received |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:InterestReceivedClassifiedAsInvestingActivities |
| 325 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities |
| 326 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities |
| 327 |
Net cash flows from (used in) investing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromUsedInInvestingActivities |
| 328 |
Cash flows from (used in) financing activities [abstract] |
Abstract |
|
|
ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract |
| 329 |
Proceeds from issuing shares |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromIssuingShares |
| 330 |
Proceeds from issuing other equity instruments |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromIssuingOtherEquityInstruments |
| 331 |
Payments to acquire or redeem entity's shares |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares |
| 332 |
Payments of other equity instruments |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsOfOtherEquityInstruments |
| 333 |
Proceeds from borrowings |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities |
| 334 |
Repayments of borrowings |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities |
| 335 |
Payments of finance lease liabilities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities |
| 336 |
Dividends paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DividendsPaidClassifiedAsFinancingActivities |
| 337 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestPaidClassifiedAsFinancingActivities |
| 338 |
Income taxes refund (paid) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities |
| 339 |
Other inflows (outflows) of cash |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities |
| 340 |
Net cash flows from (used in) financing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CashFlowsFromUsedInFinancingActivities |
| 341 |
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges |
| 342 |
Effect of exchange rate changes on cash and cash equivalents [abstract] |
Abstract |
|
|
ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract |
| 343 |
Effect of exchange rate changes on cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents |
| 344 |
Net increase (decrease) in cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents |
| 345 |
Cash and cash equivalents at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 346 |
Cash and cash equivalents at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 347 |
[610000] Statement of changes in equity |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-610000 |
| 348 |
Statement of changes in equity [table] |
Table |
|
|
ifrs-smes:StatementOfChangesInEquityTable |
| 349 |
Components of equity [axis] |
Axis |
|
|
ifrs-smes:ComponentsOfEquityAxis |
| 350 |
Equity [member] |
Abstract |
|
|
ifrs-smes:EquityMember |
| 351 |
Equity attributable to owners of parent [member] |
Abstract |
|
|
ifrs-smes:EquityAttributableToOwnersOfParentMember |
| 352 |
Issued capital [member] |
Abstract |
|
|
ifrs-smes:IssuedCapitalMember |
| 353 |
Share premium [member] |
Abstract |
|
|
ifrs-smes:SharePremiumMember |
| 354 |
Treasury shares [member] |
Abstract |
|
|
ifrs-smes:TreasurySharesMember |
| 355 |
Other equity interest [member] |
Abstract |
|
|
ifrs-smes:OtherEquityInterestMember |
| 356 |
Other reserves [member] |
Abstract |
|
|
ifrs-smes:OtherReservesMember |
| 357 |
Reserve of exchange differences on translation [member] |
Abstract |
|
|
ifrs-smes:ReserveOfExchangeDifferencesOnTranslationMember |
| 358 |
Reserve of cash flow hedges [member] |
Abstract |
|
|
ifrs-smes:ReserveOfCashFlowHedgesMember |
| 359 |
Revaluation surplus [member] |
Abstract |
|
|
ifrs-smes:RevaluationSurplusMember |
| 360 |
Retained earnings [member] |
Abstract |
|
|
ifrs-smes:RetainedEarningsMember |
| 361 |
Non-controlling interests [member] |
Abstract |
|
|
ifrs-smes:NoncontrollingInterestsMember |
| 362 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-smes:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 363 |
Currently stated [member] |
Abstract |
|
|
ifrs-smes:RestatedMember |
| 364 |
Previously stated [member] |
Abstract |
|
|
ifrs-smes:PreviouslyStatedMember |
| 365 |
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember |
| 366 |
Increase (decrease) due to changes in accounting policy [member] |
Abstract |
|
|
ifrs-smes:FinancialEffectOfChangesInAccountingPolicyMember |
| 367 |
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 368 |
Increase (decrease) due to voluntary changes in accounting policy [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember |
| 369 |
Increase (decrease) due to corrections of prior period errors [member] |
Abstract |
|
|
ifrs-smes:FinancialEffectOfCorrectionsOfAccountingErrorsMember |
| 370 |
Statement of changes in equity [line items] |
LineItems |
|
|
ifrs-smes:StatementOfChangesInEquityLineItems |
| 371 |
Equity at beginning of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Equity |
| 372 |
Changes in equity [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInEquityAbstract |
| 373 |
Comprehensive income [abstract] |
Abstract |
|
|
ifrs-smes:ComprehensiveIncomeAbstract |
| 374 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 375 |
Other comprehensive income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncome |
| 376 |
Total comprehensive income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ComprehensiveIncome |
| 377 |
Issue of equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IssueOfEquity |
| 378 |
Dividends recognised as distributions to owners |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsPaid |
| 379 |
Increase through other contributions by owners, equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners |
| 380 |
Decrease through other distributions to owners, equity |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners |
| 381 |
Increase (decrease) through other changes, equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity |
| 382 |
Increase (decrease) through treasury share transactions, equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions |
| 383 |
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 |
| 384 |
Increase (decrease) through share-based payment transactions, equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions |
| 385 |
Total increase (decrease) in equity |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ChangesInEquity |
| 386 |
Equity at end of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Equity |
| 387 |
[650000] Statement of income and retained earnings, additional disclosures |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-650000 |
| 388 |
Statement of income and retained earnings, additional disclosures [abstract] |
Abstract |
|
|
ifrs-smes:StatementOfIncomeAndRetainedEarningsAbstract |
| 389 |
Retained earnings at beginning of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RetainedEarnings |
| 390 |
Dividends declared and paid or payable |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DividendsDeclaredAndPaidOrPayable |
| 391 |
Increase (decrease) through corrections of errors, retained earnings |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings |
| 392 |
Increase (decrease) through changes in accounting policies, retained earnings |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings |
| 393 |
Retained earnings at end of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RetainedEarnings |
| 394 |
[800100] Notes - Subclassifications of assets, liabilities and equities |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-800100 |
| 395 |
Subclassifications of assets, liabilities and equities [abstract] |
Abstract |
|
|
ifrs-smes:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract |
| 396 |
Property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-smes:PropertyPlantAndEquipmentAbstract |
| 397 |
Land and buildings [abstract] |
Abstract |
|
|
ifrs-smes:LandAndBuildingsAbstract |
| 398 |
Land |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Land |
| 399 |
Buildings |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Buildings |
| 400 |
Total land and buildings |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:LandAndBuildings |
| 401 |
Machinery |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Machinery |
| 402 |
Vehicles [abstract] |
Abstract |
|
|
ifrs-smes:VehiclesAbstract |
| 403 |
Ships |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Ships |
| 404 |
Aircraft |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Aircraft |
| 405 |
Motor vehicles |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:MotorVehicles |
| 406 |
Total vehicles |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Vehicles |
| 407 |
Fixtures and fittings |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FixturesAndFittings |
| 408 |
Office equipment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OfficeEquipment |
| 409 |
Tangible exploration and evaluation assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TangibleExplorationAndEvaluationAssets |
| 410 |
Construction in progress |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ConstructionInProgress |
| 411 |
Other property, plant and equipment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherPropertyPlantAndEquipment |
| 412 |
Total property, plant and equipment |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipment |
| 413 |
Intangible assets and goodwill [abstract] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsAndGoodwillAbstract |
| 414 |
Intangible assets other than goodwill [abstract] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsOtherThanGoodwillAbstract |
| 415 |
Brand names |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:BrandNames |
| 416 |
Intangible exploration and evaluation assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleExplorationAndEvaluationAssets |
| 417 |
Mastheads and publishing titles |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:MastheadsAndPublishingTitles |
| 418 |
Computer software |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ComputerSoftware |
| 419 |
Licences and franchises |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:LicencesAndFranchises |
| 420 |
Copyrights, patents and other industrial property rights, service and operating rights |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights |
| 421 |
Recipes, formulae, models, designs and prototypes |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes |
| 422 |
Intangible assets under development |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsUnderDevelopment |
| 423 |
Service concession arrangements, classified as intangible assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets |
| 424 |
Other intangible assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherIntangibleAssets |
| 425 |
Total intangible assets other than goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsOtherThanGoodwill |
| 426 |
Goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Goodwill |
| 427 |
Total intangible assets and goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsAndGoodwill |
| 428 |
Classes of current inventories [abstract] |
Abstract |
|
|
ifrs-smes:ClassesOfInventoriesAbstract |
| 429 |
Current inventories held for sale |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InventoriesHeldForSale |
| 430 |
Current work in progress |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:WorkInProgress |
| 431 |
Current materials and supplies to be consumed in production process or rendering services |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices |
| 432 |
Total current inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Inventories |
| 433 |
Trade and other non-current receivables [abstract] |
Abstract |
|
|
ifrs-smes:NoncurrentReceivablesAbstract |
| 434 |
Non-current receivables due from related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentReceivablesDueFromRelatedParties |
| 435 |
Non-current receivables due from other parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentReceivablesDueFromOtherParties |
| 436 |
Non-current receivables arising from accrued income not yet billed |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled |
| 437 |
Total trade and other non-current receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentReceivables |
| 438 |
Trade and other current receivables [abstract] |
Abstract |
|
|
ifrs-smes:TradeAndOtherCurrentReceivablesAbstract |
| 439 |
Current receivables due from related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties |
| 440 |
Current receivables due from other parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties |
| 441 |
Current receivables arising from accrued income not yet billed |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled |
| 442 |
Total trade and other current receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherCurrentReceivables |
| 443 |
Trade and other receivables [abstract] |
Abstract |
|
|
ifrs-smes:TradeAndOtherReceivablesAbstract |
| 444 |
Receivables due from related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties |
| 445 |
Receivables due from other parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties |
| 446 |
Receivables arising from accrued income not yet billed |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled |
| 447 |
Total trade and other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:TradeAndOtherReceivables |
| 448 |
Cash and cash equivalents [abstract] |
Abstract |
|
|
ifrs-smes:CashAndCashEquivalentsAbstract |
| 449 |
Cash [abstract] |
Abstract |
|
|
ifrs-smes:CashAbstract |
| 450 |
Cash on hand |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashOnHand |
| 451 |
Balances with banks |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:BalancesWithBanks |
| 452 |
Total cash |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Cash |
| 453 |
Cash equivalents [abstract] |
Abstract |
|
|
ifrs-smes:CashEquivalentsAbstract |
| 454 |
Short-term deposits, classified as cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents |
| 455 |
Short-term investments, classified as cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents |
| 456 |
Other banking arrangements, classified as cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents |
| 457 |
Total cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashEquivalents |
| 458 |
Other cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherCashAndCashEquivalents |
| 459 |
Total cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 460 |
Classes of other provisions [abstract] |
Abstract |
|
|
ifrs-smes:ClassesOfOtherProvisionsAbstract |
| 461 |
Warranty provision [abstract] |
Abstract |
|
|
ifrs-smes:WarrantyProvisionAbstract |
| 462 |
Non-current warranty provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermWarrantyProvision |
| 463 |
Current warranty provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermWarrantyProvision |
| 464 |
Total warranty provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:WarrantyProvision |
| 465 |
Restructuring provision [abstract] |
Abstract |
|
|
ifrs-smes:RestructuringProvisionAbstract |
| 466 |
Non-current restructuring provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermRestructuringProvision |
| 467 |
Current restructuring provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermRestructuringProvision |
| 468 |
Total restructuring provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RestructuringProvision |
| 469 |
Legal proceedings provision [abstract] |
Abstract |
|
|
ifrs-smes:LegalProceedingsProvisionAbstract |
| 470 |
Non-current legal proceedings provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermLegalProceedingsProvision |
| 471 |
Current legal proceedings provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermLegalProceedingsProvision |
| 472 |
Total legal proceedings provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LegalProceedingsProvision |
| 473 |
Refunds provision [abstract] |
Abstract |
|
|
ifrs-smes:RefundsProvisionAbstract |
| 474 |
Non-current refunds provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentRefundsProvision |
| 475 |
Current refunds provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentRefundsProvision |
| 476 |
Total refunds provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RefundsProvision |
| 477 |
Onerous contracts provision [abstract] |
Abstract |
|
|
ifrs-smes:OnerousContractsProvisionAbstract |
| 478 |
Non-current onerous contracts provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermOnerousContractsProvision |
| 479 |
Current onerous contracts provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermOnerousContractsProvision |
| 480 |
Total onerous contracts provision |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OnerousContractsProvision |
| 481 |
Miscellaneous other provisions [abstract] |
Abstract |
|
|
ifrs-smes:MiscellaneousOtherProvisionsAbstract |
| 482 |
Non-current miscellaneous other provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LongtermMiscellaneousOtherProvisions |
| 483 |
Current miscellaneous other provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ShorttermMiscellaneousOtherProvisions |
| 484 |
Total miscellaneous other provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:MiscellaneousOtherProvisions |
| 485 |
Other provisions [abstract] |
Abstract |
|
|
ifrs-smes:OtherProvisionsAbstract |
| 486 |
Other non-current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherLongtermProvisions |
| 487 |
Other current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherShorttermProvisions |
| 488 |
Total other provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherProvisions |
| 489 |
Trade and other non-current payables [abstract] |
Abstract |
|
|
ifrs-smes:NoncurrentPayablesAbstract |
| 490 |
Non-current trade payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentPayablesToTradeSuppliers |
| 491 |
Non-current payables to related parties |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentPayablesToRelatedParties |
| 492 |
Deferred income classified as non-current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredIncomeClassifiedAsNoncurrent |
| 493 |
Accruals classified as non-current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:AccrualsClassifiedAsNoncurrent |
| 494 |
Total trade and other non-current payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentPayables |
| 495 |
Trade and other current payables [abstract] |
Abstract |
|
|
ifrs-smes:TradeAndOtherCurrentPayablesAbstract |
| 496 |
Current trade payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers |
| 497 |
Current payables to related parties |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties |
| 498 |
Deferred income classified as current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredIncomeClassifiedAsCurrent |
| 499 |
Accruals classified as current |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:AccrualsClassifiedAsCurrent |
| 500 |
Total trade and other current payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherCurrentPayables |
| 501 |
Trade and other payables [abstract] |
Abstract |
|
|
ifrs-smes:TradeAndOtherPayablesAbstract |
| 502 |
Trade payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherPayablesToTradeSuppliers |
| 503 |
Payables to related parties |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherPayablesToRelatedParties |
| 504 |
Deferred income |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredIncome |
| 505 |
Accruals |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Accruals |
| 506 |
Total trade and other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TradeAndOtherPayables |
| 507 |
Categories of non-current financial assets and non-current financial liabilities [abstract] |
Abstract |
|
|
ifrs-smes:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract |
| 508 |
Non-current financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
| 509 |
Non-current financial assets that are debt instruments, at amortised cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost |
| 510 |
Non-current financial assets that are equity instruments, at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost |
| 511 |
Non-current financial liabilities at fair value through profit or loss |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss |
| 512 |
Non-current financial liabilities at amortised cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentFinancialLiabilitiesAtAmortisedCost |
| 513 |
Non-current loan commitments, at cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:NoncurrentLoanCommitmentsAtCost |
| 514 |
Categories of current financial assets and current financial liabilities [abstract] |
Abstract |
|
|
ifrs-smes:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract |
| 515 |
Current financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
| 516 |
Current financial assets that are debt instruments, at amortised cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost |
| 517 |
Current financial assets that are equity instruments, at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost |
| 518 |
Current financial liabilities at fair value through profit or loss |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss |
| 519 |
Current financial liabilities at amortised cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentFinancialLiabilitiesAtAmortisedCost |
| 520 |
Current loan commitments, at cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CurrentLoanCommitmentsAtCost |
| 521 |
Categories of financial assets and financial liabilities [abstract] |
Abstract |
|
|
ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract |
| 522 |
Financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss |
| 523 |
Financial assets that are debt instruments, at amortised cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost |
| 524 |
Financial assets that are equity instruments, at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost |
| 525 |
Financial liabilities at fair value through profit or loss |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss |
| 526 |
Financial liabilities at amortised cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:FinancialLiabilitiesAtAmortisedCost |
| 527 |
Loan commitments, at cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LoanCommitmentsAtCost |
| 528 |
Other reserves [abstract] |
Abstract |
|
|
ifrs-smes:OtherReservesAbstract |
| 529 |
Reserve of exchange differences on translation |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ReserveOfExchangeDifferencesOnTranslation |
| 530 |
Reserve of cash flow hedges |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ReserveOfCashFlowHedges |
| 531 |
Revaluation surplus |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:RevaluationSurplus |
| 532 |
Total other reserves |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherReserves |
| 533 |
[800200] Notes - Analysis of income and expense |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-800200 |
| 534 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-smes:AnalysisOfIncomeAndExpenseAbstract |
| 535 |
Revenue [abstract] |
Abstract |
|
|
ifrs-smes:RevenueAbstract |
| 536 |
Revenue from sale of goods |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromSaleOfGoods |
| 537 |
Revenue from rendering of services |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromRenderingOfServices |
| 538 |
Revenue from construction contracts |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromConstructionContracts |
| 539 |
Royalty income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromRoyalties |
| 540 |
Interest income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromInterest |
| 541 |
Dividend income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromDividends |
| 542 |
Revenue from commissions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromCommissions |
| 543 |
Income from government grants |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromGovernmentGrants |
| 544 |
Revenue from franchise fees |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromFranchiseFees |
| 545 |
Other revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherRevenue |
| 546 |
Total revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:Revenue |
| 547 |
Classes of employee benefits expense [abstract] |
Abstract |
|
|
ifrs-smes:ClassesOfEmployeeBenefitsExpenseAbstract |
| 548 |
Wages and salaries |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:WagesAndSalaries |
| 549 |
Social security contributions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:SocialSecurityContributions |
| 550 |
Other short-term employee benefits |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherShorttermEmployeeBenefits |
| 551 |
Post-employment benefit expense, defined contribution plans |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans |
| 552 |
Post-employment benefit expense, defined benefit plans |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans |
| 553 |
Termination benefits expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:TerminationBenefitsExpense |
| 554 |
Other long-term employee benefits |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherLongtermBenefits |
| 555 |
Other employee expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherEmployeeExpense |
| 556 |
Total employee benefits expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:EmployeeBenefitsExpense |
| 557 |
[810000] Notes - Corporate information and statement of IFRS compliance |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-810000 |
| 558 |
Disclosure of notes and other explanatory information [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory |
| 559 |
Name of reporting entity or other means of identification |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification |
| 560 |
Domicile of entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:DomicileOfEntity |
| 561 |
Legal form of entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:LegalFormOfEntity |
| 562 |
Country of incorporation |
Concept (Text/String) |
For Period |
|
ifrs-smes:CountryOfIncorporation |
| 563 |
Address of entity's registered office |
Concept (Text/String) |
For Period |
|
ifrs-smes:AddressOfRegisteredOfficeOfEntity |
| 564 |
Principal place of business |
Concept (Text/String) |
For Period |
|
ifrs-smes:PrincipalPlaceOfBusiness |
| 565 |
Description of nature of entity's operations and principal activities |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities |
| 566 |
Name of parent entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfParentEntity |
| 567 |
Name of ultimate parent of group |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfUltimateParentOfGroup |
| 568 |
Statement of compliance with IFRS for SMEs [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:StatementOfIFRSCompliance |
| 569 |
Management conclusion on fair presentation as consequence of departure |
Concept (Text/String) |
For Period |
|
ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture |
| 570 |
Explanation of departure from IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfDepartureFromIFRS |
| 571 |
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 |
| 572 |
Explanation of adjustments that would be necessary to achieve fair presentation |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation |
| 573 |
Disclosure of uncertainties of entity's ability to continue as going concern [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern |
| 574 |
Explanation of fact and basis for preparation of financial statements when not going concern basis |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis |
| 575 |
Explanation of why entity not regarded as going concern |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis |
| 576 |
Description of reason for using longer or shorter reporting period |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod |
| 577 |
Description of fact that amounts presented in financial statements are not entirely comparable |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable |
| 578 |
Disclosure of reclassifications or changes in presentation [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory |
| 579 |
Disclosure of reclassifications or changes in presentation [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationAbstract |
| 580 |
Disclosure of reclassifications or changes in presentation [table] |
Table |
|
|
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationTable |
| 581 |
Reclassified items [axis] |
Axis |
|
|
ifrs-smes:ReclassifiedItemsAxis |
| 582 |
Reclassified items [member] |
Abstract |
|
|
ifrs-smes:ReclassifiedItemsMember |
| 583 |
Disclosure of reclassifications or changes in presentation [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationLineItems |
| 584 |
Description of nature of reclassifications or changes in presentation |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation |
| 585 |
Amount of reclassifications or changes in presentation |
Concept (Monetary) |
For Period |
|
ifrs-smes:AmountOfReclassificationsOrChangesInPresentation |
| 586 |
Description of reason for reclassifications or changes in presentation |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonForReclassificationOrChangesInPresentation |
| 587 |
Description of reason why reclassification of comparative amounts is impracticable |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable |
| 588 |
Disclosure of summary of significant accounting policies [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory |
| 589 |
Explanation of measurement bases used in preparing financial statements [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements |
| 590 |
Description of other accounting policies relevant to understanding of financial statements [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements |
| 591 |
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts |
| 592 |
Description of basis for preparing and presenting information not required by IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs |
| 593 |
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments |
| 594 |
Disclosure of assets and liabilities with significant risk of material adjustment [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory |
| 595 |
Disclosure of assets and liabilities with significant risk of material adjustment [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract |
| 596 |
Disclosure of assets and liabilities with significant risk of material adjustment [table] |
Table |
|
|
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable |
| 597 |
Assets and liabilities [axis] |
Axis |
|
|
ifrs-smes:AssetsAndLiabilitiesAxis |
| 598 |
Assets and liabilities [member] |
Abstract |
|
|
ifrs-smes:AssetsAndLiabilitiesMember |
| 599 |
Disclosure of assets and liabilities with significant risk of material adjustment [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems |
| 600 |
Description of nature of assets with significant risk of material adjustments within next financial year |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear |
| 601 |
Description of nature of liabilities with significant risk of material adjustments within next financial year |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear |
| 602 |
Assets with significant risk of material adjustments within next financial year |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear |
| 603 |
Liabilities with significant risk of material adjustments within next financial year |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear |
| 604 |
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 |
| 605 |
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 |
| 606 |
[810000a] Notes - Corporate information and statement of IFRS compliance - Disclosure of assets and liabilities with significant risk of material adjustment |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-810000a |
| 607 |
[811000] Notes - Accounting policies, changes in accounting estimates and errors |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-811000 |
| 608 |
Disclosure of changes in accounting policies, accounting estimates and errors [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory |
| 609 |
Disclosure of initial application of amendment to IFRS for SMEs [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations |
| 610 |
Disclosure of voluntary change in accounting policy [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy |
| 611 |
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 |
| 612 |
Disclosure of changes in accounting estimates [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory |
| 613 |
Disclosure of changes in accounting estimates [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfChangesInAccountingEstimatesAbstract |
| 614 |
Disclosure of changes in accounting estimates [table] |
Table |
|
|
ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable |
| 615 |
Accounting estimates [axis] |
Axis |
|
|
ifrs-smes:AccountingEstimatesAxis |
| 616 |
Accounting estimates [member] |
Abstract |
|
|
ifrs-smes:AccountingEstimatesMember |
| 617 |
Disclosure of changes in accounting estimates [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfChangesInAccountingEstimatesLineItems |
| 618 |
Description of nature of change in accounting estimate [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate |
| 619 |
Increase (decrease) in accounting estimate |
Concept (Monetary) |
For Period |
|
ifrs-smes:IncreaseDecreaseInAccountingEstimate |
| 620 |
Description of fact that amount of change in accounting estimate is impracticable [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable |
| 621 |
Description of nature of accounting errors in prior periods [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate |
| 622 |
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 |
| 623 |
[815000] Notes - Events after reporting period |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-815000 |
| 624 |
Disclosure of events after reporting period [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfEventsAfterReportingPeriodExplanatory |
| 625 |
Explanation of body of authorisation |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfBodyOfAuthorisation |
| 626 |
Date of authorisation for issue of financial statements |
Concept (Date) |
For Period |
|
ifrs-smes:DateOfAuthorisationForIssueOfFinancialStatements2013 |
| 627 |
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 |
| 628 |
Disclosure of non-adjusting events after reporting period [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory |
| 629 |
Disclosure of non-adjusting events after reporting period [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract |
| 630 |
Disclosure of non-adjusting events after reporting period [table] |
Table |
|
|
ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodTable |
| 631 |
Non-adjusting events after reporting period [axis] |
Axis |
|
|
ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis |
| 632 |
Non-adjusting events after reporting period [member] |
Abstract |
|
|
ifrs-smes:NonadjustingEventsMember |
| 633 |
Major business combination [member] |
Abstract |
|
|
ifrs-smes:MajorBusinessCombinationMember |
| 634 |
Disposal of major subsidiary [member] |
Abstract |
|
|
ifrs-smes:DisposalOfMajorSubsidiaryMember |
| 635 |
Announcement of plan to discontinue operation [member] |
Abstract |
|
|
ifrs-smes:AnnouncementOfPlanToDiscontinueOperationMember |
| 636 |
Major purchases of assets [member] |
Abstract |
|
|
ifrs-smes:MajorPurchasesOfAssetsMember |
| 637 |
Other disposals of assets [member] |
Abstract |
|
|
ifrs-smes:OtherDisposalsOfAssetsMember |
| 638 |
Expropriation of major assets by government [member] |
Abstract |
|
|
ifrs-smes:ExpropriationOfMajorAssetsByGovernmentMember |
| 639 |
Destruction of major production plant [member] |
Abstract |
|
|
ifrs-smes:DestructionOfMajorProductionPlantMember |
| 640 |
Announcing or commencing implementation of major restructuring [member] |
Abstract |
|
|
ifrs-smes:AnnouncingOrCommencingImplementationOfMajorRestructuringMember |
| 641 |
Issues or repurchases of entity's debt or equity instruments [member] |
Abstract |
|
|
ifrs-smes:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember |
| 642 |
Abnormally large changes in asset prices or foreign exchange rates [member] |
Abstract |
|
|
ifrs-smes:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember |
| 643 |
Changes in tax rates or tax laws enacted or announced [member] |
Abstract |
|
|
ifrs-smes:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember |
| 644 |
Entering into significant commitments or contingent liabilities [member] |
Abstract |
|
|
ifrs-smes:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember |
| 645 |
Commencement of major litigation [member] |
Abstract |
|
|
ifrs-smes:CommencementOfMajorLitigationMember |
| 646 |
Disclosure of non-adjusting events after reporting period [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems |
| 647 |
Description of nature of non-adjusting event after reporting period |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod |
| 648 |
Explanation of financial effect of non-adjusting event after reporting period [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod |
| 649 |
[816000] Notes - Hyperinflationary reporting |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-816000 |
| 650 |
Disclosure of hyperinflationary reporting [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfHyperinflationaryReportingExplanatory |
| 651 |
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 |
| 652 |
Description of identity of price index |
Concept (Text/String) |
For Period |
|
ifrs-smes:IdentityOfPriceIndex |
| 653 |
Level of price index |
Concept (Pure) |
As Of |
|
ifrs-smes:LevelOfPriceIndex |
| 654 |
Price index movements |
Concept (Pure) |
For Period |
|
ifrs-smes:PriceIndexMovements |
| 655 |
Gains (losses) on net monetary position |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnNetMonetaryPosition |
| 656 |
[817000] Notes - Business combinations |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-817000 |
| 657 |
Disclosure of business combinations [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfBusinessCombinationsExplanatory |
| 658 |
Disclosure of detailed information about business combinations [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory |
| 659 |
Disclosure of detailed information about business combination [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfBusinessCombinationsAbstract |
| 660 |
Disclosure of detailed information about business combination [table] |
Table |
|
|
ifrs-smes:DisclosureOfBusinessCombinationsTable |
| 661 |
Business combinations [axis] |
Axis |
|
|
ifrs-smes:BusinessCombinationsAxis |
| 662 |
Entity's total for business combinations [member] |
Abstract |
|
|
ifrs-smes:EntitysTotalForBusinessCombinationsMember |
| 663 |
Business combinations [member] |
Abstract |
|
|
ifrs-smes:BusinessCombinationsMember |
| 664 |
Disclosure of detailed information about business combination [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfBusinessCombinationsLineItems |
| 665 |
Name of acquiree |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfAcquiree |
| 666 |
Description of acquiree |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfAcquiree |
| 667 |
Date of acquisition |
Concept (Date) |
For Period |
|
ifrs-smes:DateOfAcquisition2013 |
| 668 |
Percentage of voting equity interests acquired |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:PercentageOfVotingEquityInterestsAcquired |
| 669 |
Cost of business combination |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CostOfBusinessCombination |
| 670 |
Description of components of cost of business combination |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfComponentsOfCostOfBusinessCombination |
| 671 |
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] |
Abstract |
|
|
ifrs-smes:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract |
| 672 |
Financial assets recognised as of acquisition date |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate |
| 673 |
Inventory recognised as of acquisition date |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InventoryRecognisedAsOfAcquisitionDate |
| 674 |
Property, plant and equipment recognised as of acquisition date |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
| 675 |
Identifiable intangible assets recognised as of acquisition date |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate |
| 676 |
Financial liabilities recognised as of acquisition date |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
| 677 |
Contingent liabilities recognised as of acquisition date |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
| 678 |
Net identifiable assets acquired (liabilities assumed) |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed |
| 679 |
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 |
| 680 |
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 |
| 681 |
Description of factors that make up goodwill recognised |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFactorsThatMakeUpGoodwillRecognised |
| 682 |
Useful lives, goodwill |
Concept (Text/String) |
For Period |
|
ifrs-smes:UsefulLivesGoodwill |
| 683 |
Reconciliation of changes in goodwill [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInGoodwillAbstract |
| 684 |
Goodwill at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Goodwill |
| 685 |
Changes in goodwill [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInGoodwillAbstract |
| 686 |
Additional recognition, goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionalRecognitionGoodwill |
| 687 |
Increase (decrease) through net exchange differences, goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill |
| 688 |
Increase (decrease) through other changes, goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill |
| 689 |
Impairment loss recognised in profit or loss, goodwill |
Concept (Monetary) |
For Period |
|
ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill |
| 690 |
Amortisation, goodwill |
Concept (Monetary) |
For Period |
|
ifrs-smes:AmortisationGoodwill |
| 691 |
Decrease through disposal of previously acquired businesses, goodwill |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill |
| 692 |
Total increase (decrease) in goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInGoodwill |
| 693 |
Goodwill at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:Goodwill |
| 694 |
[818000] Notes - Related party |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-818000 |
| 695 |
Disclosure of related party [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfRelatedPartyExplanatory |
| 696 |
Name of parent entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfParentEntity |
| 697 |
Name of ultimate parent of group |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfUltimateParentOfGroup |
| 698 |
Name of most senior parent entity producing publicly available financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements |
| 699 |
Explanation of relationships between parent and subsidiaries |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfRelationshipsBetweenParentsAndEntity |
| 700 |
Key management personnel compensation |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:KeyManagementPersonnelCompensation |
| 701 |
Disclosure of transactions between related parties [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory |
| 702 |
Disclosure of transactions between related parties [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesAbstract |
| 703 |
Disclosure of transactions between related parties [table] |
Table |
|
|
ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 704 |
Categories of related parties [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfRelatedPartiesAxis |
| 705 |
Entity's total for related parties [member] |
Abstract |
|
|
ifrs-smes:EntitysTotalForRelatedPartiesMember |
| 706 |
Related parties [member] |
Abstract |
|
|
ifrs-smes:RelatedPartiesMember |
| 707 |
Entities with control, joint control or significant influence over entity [member] |
Abstract |
|
|
ifrs-smes:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember |
| 708 |
Entities over which entity has control, joint control or significant influence [member] |
Abstract |
|
|
ifrs-smes:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember |
| 709 |
Key management personnel of entity or parent [member] |
Abstract |
|
|
ifrs-smes:KeyManagementPersonnelOfEntityOrParentMember |
| 710 |
Other related parties [member] |
Abstract |
|
|
ifrs-smes:OtherRelatedPartiesMember |
| 711 |
Disclosure of transactions between related parties [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 712 |
Description of transactions with related party |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfTransactionsWithRelatedParty |
| 713 |
Description of nature of related party relationship |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfRelatedPartyRelationship |
| 714 |
Related party transactions [abstract] |
Abstract |
|
|
ifrs-smes:RelatedPartyTransactionsAbstract |
| 715 |
Purchases of goods, related party transactions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:PurchasesOfGoodsRelatedPartyTransactions |
| 716 |
Revenue from sale of goods, related party transactions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromSaleOfGoodsRelatedPartyTransactions |
| 717 |
Purchases of property and other assets, related party transactions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions |
| 718 |
Sales of property and other assets, related party transactions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions |
| 719 |
Services received, related party transactions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ServicesReceivedRelatedPartyTransactions |
| 720 |
Revenue from rendering of services, related party transactions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromRenderingOfServicesRelatedPartyTransactions |
| 721 |
Leases as lessor, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:LeasesAsLessorRelatedPartyTransactions |
| 722 |
Leases as lessee, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:LeasesAsLesseeRelatedPartyTransactions |
| 723 |
Transfers of research and development from entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions |
| 724 |
Transfers of research and development to entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions |
| 725 |
Transfers under license agreements from entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions |
| 726 |
Transfers under license agreements to entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions |
| 727 |
Transfers under finance agreements from entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions |
| 728 |
Transfers under finance agreements to entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions |
| 729 |
Provision of guarantees or collateral by entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions |
| 730 |
Provision of guarantees or collateral to entity, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions |
| 731 |
Settlement of liabilities by entity on behalf of related party, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions |
| 732 |
Settlement of liabilities on behalf of entity by related party, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions |
| 733 |
Participation in defined benefit plan that shares risks between group entities, related party transactions |
Concept (Monetary) |
For Period |
|
ifrs-smes:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions |
| 734 |
Outstanding balances for related party transactions [abstract] |
Abstract |
|
|
ifrs-smes:OutstandingBalancesForRelatedPartyTransactionsAbstract |
| 735 |
Amounts payable, related party transactions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:AmountsPayableRelatedPartyTransactions |
| 736 |
Amounts receivable, related party transactions |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:AmountsReceivableRelatedPartyTransactions |
| 737 |
Explanation of terms and conditions of outstanding balances for related party transaction |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction |
| 738 |
Explanation of details of guarantees given or received of outstanding balances for related party transaction |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction |
| 739 |
Provisions for doubtful debts related to outstanding balances of related party transaction |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction |
| 740 |
Expense recognised during period for bad and doubtful debts for related party transaction |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction |
| 741 |
[819100] Notes - First time adoption |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-819100 |
| 742 |
Disclosure of first-time adoption [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory |
| 743 |
Identification of amounts that have not been restated at date of transition to IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs |
| 744 |
Description of omission of disclosures required by IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs |
| 745 |
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 |
| 746 |
Disclosure of comparative information prepared under previous GAAP [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory |
| 747 |
Disclosure of comparative information prepared under previous GAAP [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract |
| 748 |
Disclosure of comparative information prepared under previous GAAP [table] |
Table |
|
|
ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable |
| 749 |
Financial effect of transition from previous GAAP to IFRS for SMEs [axis] |
Axis |
|
|
ifrs-smes:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis |
| 750 |
IFRS for SMEs [member] |
Abstract |
|
|
ifrs-smes:IFRSsMember |
| 751 |
Previous GAAP [member] |
Abstract |
|
|
ifrs-smes:PreviousGAAPMember |
| 752 |
Effect of transition to IFRS for SMEs [member] |
Abstract |
|
|
ifrs-smes:EffectOfTransitionToIFRSsMember |
| 753 |
Disclosure of comparative information prepared under previous GAAP [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems |
| 754 |
Equity |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:Equity |
| 755 |
Profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ProfitLoss |
| 756 |
Explanation of effect of transition on reported financial position |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition |
| 757 |
Explanation of effect of transition on reported financial performance |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance |
| 758 |
Explanation of effect of transition on reported cash flows |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfEffectOfTransitionOnReportedCashFlows |
| 759 |
Description of reason why entity stopped applying IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs |
| 760 |
Description of reason why entity is resuming application of IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs |
| 761 |
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIFRSForSMEs |
| 762 |
Explanation of fact that financial statements for previous periods not presented |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented |
| 763 |
[822100] Notes - Property, plant and equipment |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822100 |
| 764 |
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 |
| 765 |
Disclosure of detailed information about property, plant and equipment [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory |
| 766 |
Disclosure of detailed information about property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfPropertyPlantAndEquipmentAbstract |
| 767 |
Disclosure of detailed information about property, plant and equipment [table] |
Table |
|
|
ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable |
| 768 |
Classes of property, plant and equipment [axis] |
Axis |
|
|
ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis |
| 769 |
Property, plant and equipment [member] |
Abstract |
|
|
ifrs-smes:PropertyPlantAndEquipmentMember |
| 770 |
Land and buildings [member] |
Abstract |
|
|
ifrs-smes:LandAndBuildingsMember |
| 771 |
Land [member] |
Abstract |
|
|
ifrs-smes:LandMember |
| 772 |
Buildings [member] |
Abstract |
|
|
ifrs-smes:BuildingsMember |
| 773 |
Machinery [member] |
Abstract |
|
|
ifrs-smes:MachineryMember |
| 774 |
Vehicles [member] |
Abstract |
|
|
ifrs-smes:VehiclesMember |
| 775 |
Ships [member] |
Abstract |
|
|
ifrs-smes:ShipsMember |
| 776 |
Aircraft [member] |
Abstract |
|
|
ifrs-smes:AircraftMember |
| 777 |
Motor vehicles [member] |
Abstract |
|
|
ifrs-smes:MotorVehiclesMember |
| 778 |
Fixtures and fittings [member] |
Abstract |
|
|
ifrs-smes:FixturesAndFittingsMember |
| 779 |
Office equipment [member] |
Abstract |
|
|
ifrs-smes:OfficeEquipmentMember |
| 780 |
Tangible exploration and evaluation assets [member] |
Abstract |
|
|
ifrs-smes:TangibleExplorationAndEvaluationAssetsMember |
| 781 |
Construction in progress [member] |
Abstract |
|
|
ifrs-smes:ConstructionInProgressMember |
| 782 |
Other property, plant and equipment [member] |
Abstract |
|
|
ifrs-smes:OtherPropertyPlantAndEquipmentMember |
| 783 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 784 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 785 |
Gross carrying amount [member] |
Abstract |
|
|
ifrs-smes:GrossCarryingAmountMember |
| 786 |
Accumulated depreciation, amortisation and impairment [member] |
Abstract |
|
|
ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 787 |
Disclosure of detailed information about property, plant and equipment [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems |
| 788 |
Measurement bases, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:MeasurementBasesPropertyPlantAndEquipment |
| 789 |
Depreciation method, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:DepreciationMethodPropertyPlantAndEquipment |
| 790 |
Useful lives or depreciation rates, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment |
| 791 |
Reconciliation of changes in property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract |
| 792 |
Property, plant and equipment at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipment |
| 793 |
Changes in property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract |
| 794 |
Additions other than through business combinations, property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment |
| 795 |
Acquisitions through business combinations, property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment |
| 796 |
Increase (decrease) through net exchange differences, property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment |
| 797 |
Depreciation, property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-smes:DepreciationPropertyPlantAndEquipment |
| 798 |
Revaluation increase (decrease), property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment |
| 799 |
Impairment loss recognised in other comprehensive income, property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment |
| 800 |
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment |
| 801 |
Impairment loss recognised in profit or loss, property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment |
| 802 |
Reversal of impairment loss recognised in profit or loss, property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment |
| 803 |
Increase (decrease) through other changes, property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment |
| 804 |
Disposals, property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DisposalsPropertyPlantAndEquipment |
| 805 |
Total increase (decrease) in property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInPropertyPlantAndEquipment |
| 806 |
Property, plant and equipment at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipment |
| 807 |
Effective date of revaluation, property, plant and equipment |
Concept (Date) |
For Period |
|
ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment |
| 808 |
Explanation of involvement of independent valuer in revaluation, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment |
| 809 |
Explanation of revaluation methods and significant assumptions, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment |
| 810 |
Property, plant and equipment, revalued assets, at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost |
| 811 |
Measurement bases, investment property at cost less accumulated depreciation and impairment |
Concept (Text/String) |
For Period |
|
ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 812 |
Depreciation method, investment property at cost less accumulated depreciation and impairment |
Concept (Text/String) |
For Period |
|
ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 813 |
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment |
Concept (Text/String) |
For Period |
|
ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 814 |
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory |
| 815 |
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract |
| 816 |
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] |
Table |
|
|
ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable |
| 817 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 818 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 819 |
Gross carrying amount [member] |
Abstract |
|
|
ifrs-smes:GrossCarryingAmountMember |
| 820 |
Accumulated depreciation, amortisation and impairment [member] |
Abstract |
|
|
ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 821 |
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems |
| 822 |
Investment property at cost less accumulated depreciation and impairment at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis |
| 823 |
Changes in investment property at cost less accumulated depreciation and impairment [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract |
| 824 |
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 825 |
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 826 |
Transfer to (from) investment property at fair value through profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract |
| 827 |
Transfer to investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss |
| 828 |
Transfer from investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss |
| 829 |
Transfer to (from) investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss |
| 830 |
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 831 |
Depreciation, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
|
ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 832 |
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
|
ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 833 |
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 |
| 834 |
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 835 |
Disposals, investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 836 |
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 837 |
Investment property at cost less accumulated depreciation and impairment at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis |
| 838 |
Property, plant and equipment, restrictions on title |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle |
| 839 |
Description of existence of restrictions on title, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment |
| 840 |
Property, plant and equipment, pledged as security |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity |
| 841 |
Contractual commitments for acquisition of property, plant and equipment |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment |
| 842 |
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 |
| 843 |
Description of reasons why fair value measurement of investment property would involve undue cost or effort |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort |
| 844 |
Property, plant and equipment, revaluation surplus |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus |
| 845 |
Revaluation increase (decrease), property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment |
| 846 |
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment |
| 847 |
[822100a] Notes - Property, plant and equipment - Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822100a |
| 848 |
[822390] Notes - Financial instruments |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822390 |
| 849 |
Disclosure of financial instruments [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory |
| 850 |
Categories of financial assets and financial liabilities [abstract] |
Abstract |
|
|
ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract |
| 851 |
Financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss |
| 852 |
Financial assets that are debt instruments, at amortised cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost |
| 853 |
Financial assets that are equity instruments, at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost |
| 854 |
Financial liabilities at fair value through profit or loss |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss |
| 855 |
Financial liabilities at amortised cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:FinancialLiabilitiesAtAmortisedCost |
| 856 |
Loan commitments, at cost |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LoanCommitmentsAtCost |
| 857 |
Description of basis and assumptions to determine fair value |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities |
| 858 |
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 |
| 859 |
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 |
| 860 |
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 |
| 861 |
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 |
| 862 |
Disclosure of transferred financial assets that are not derecognised in their entirety [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory |
| 863 |
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract |
| 864 |
Disclosure of transferred financial assets that are not derecognised in their entirety [table] |
Table |
|
|
ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable |
| 865 |
Transferred financial assets that are not derecognised in their entirety [axis] |
Axis |
|
|
ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis |
| 866 |
Transferred financial assets that are not derecognised in their entirety [member] |
Abstract |
|
|
ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionMember |
| 867 |
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems |
| 868 |
Description of nature of transferred financial assets that are not derecognised in their entirety |
Concept (Text/String) |
For Period |
|
ifrs-smes:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition |
| 869 |
Description of nature of risks and rewards of ownership to which entity is exposed |
Concept (Text/String) |
For Period |
|
ifrs-smes:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed |
| 870 |
Assets that entity continues to recognise |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:AssetsThatEntityContinuesToRecognise |
| 871 |
Associated liabilities that entity continues to recognise |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:AssociatedLiabilitiesThatEntityContinuesToRecognise |
| 872 |
Financial assets pledged as collateral for liabilities or contingent liabilities |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities |
| 873 |
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities |
| 874 |
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 |
| 875 |
Loans payable in breach of terms or default |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LoansPayableInDefault |
| 876 |
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 |
| 877 |
Income, expense, gains or losses of financial instruments [abstract] |
Abstract |
|
|
ifrs-smes:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract |
| 878 |
Gains (losses) on financial instruments [abstract] |
Abstract |
|
|
ifrs-smes:GainsLossesOnFinancialInstrumentsAbstract |
| 879 |
Gains (losses) on financial assets at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss |
| 880 |
Gains (losses) on financial liabilities at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss |
| 881 |
Gains (losses) on financial assets at amortised cost |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnFinancialAssetsAtAmortisedCost |
| 882 |
Gains (losses) on financial liabilities at amortised cost |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnFinancialLiabilitiesAtAmortisedCost |
| 883 |
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract |
| 884 |
Interest income for financial assets not at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss |
| 885 |
Interest expense for financial liabilities not at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss |
| 886 |
Disclosure of financial assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFinancialAssetsExplanatory |
| 887 |
Disclosure of financial assets [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfFinancialAssetsAbstract |
| 888 |
Disclosure of financial assets [table] |
Table |
|
|
ifrs-smes:DisclosureOfFinancialAssetsTable |
| 889 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-smes:ClassesOfFinancialAssetsAxis |
| 890 |
Financial assets, class [member] |
Abstract |
|
|
ifrs-smes:FinancialAssetsMember |
| 891 |
Disclosure of financial assets [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfFinancialAssetsLineItems |
| 892 |
Impairment loss on financial assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ImpairmentLossOnFinancialAssets |
| 893 |
Disclosure of hedge accounting [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfHedgeAccountingExplanatory |
| 894 |
Disclosure of detailed information about hedges [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory |
| 895 |
Disclosure of detailed information about hedges [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfHedgeAccountingAbstract |
| 896 |
Disclosure of detailed information about hedges [table] |
Table |
|
|
ifrs-smes:DisclosureOfHedgeAccountingTable |
| 897 |
Types of risks [axis] |
Axis |
|
|
ifrs-smes:TypesOfRisksAxis |
| 898 |
Risks [member] |
Abstract |
|
|
ifrs-smes:TypesOfRisksMember |
| 899 |
Interest rate risks of debt instruments measured at amortised cost [member] |
Abstract |
|
|
ifrs-smes:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember |
| 900 |
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] |
Abstract |
|
|
ifrs-smes:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember |
| 901 |
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] |
Abstract |
|
|
ifrs-smes:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember |
| 902 |
Foreign exchange risks in net investment in foreign operations [member] |
Abstract |
|
|
ifrs-smes:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember |
| 903 |
Disclosure of detailed information about hedges [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfHedgeAccountingLineItems |
| 904 |
Description of type of hedge |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfTypeOfHedge |
| 905 |
Description of financial instruments designated as hedging instruments |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument |
| 906 |
Financial instruments designated as hedging instruments, at fair value |
Concept (Monetary) |
As Of |
|
ifrs-smes:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue |
| 907 |
Description of nature of risks being hedged |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfRisksBeingHedged |
| 908 |
Gains (losses) on hedging instrument, fair value hedges |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnHedgingInstrument |
| 909 |
Gains (losses) on hedged item attributable to hedged risk, fair value hedges |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk |
| 910 |
Description of periods when cash flows expected to occur |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur |
| 911 |
Description of periods when cash flows affect profit or loss |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss |
| 912 |
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 |
| 913 |
Gains (losses) on cash flow hedges, net of tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax |
| 914 |
Gains (losses) on cash flow hedges, before tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax |
| 915 |
Reclassification adjustments on cash flow hedges, net of tax |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax |
| 916 |
Reclassification adjustments on cash flow hedges, before tax |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax |
| 917 |
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss |
| 918 |
[822390a] Notes - Financial instruments - Disclosure of transferred financial assets that are not derecognised in their entirety |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822390a |
| 919 |
[822390b] Notes - Financial instruments - Disclosure of detailed information about hedges |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822390b |
| 920 |
[822390c] Notes - Financial instruments - Disclosure of financial assets |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-822390c |
| 921 |
[823180] Notes - Intangible assets |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-823180 |
| 922 |
Disclosure of intangible assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfIntangibleAssetsExplanatory |
| 923 |
Disclosure of detailed information about intangible assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory |
| 924 |
Disclosure of detailed information about intangible assets [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsAbstract |
| 925 |
Disclosure of detailed information about intangible assets [table] |
Table |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsTable |
| 926 |
Classes of intangible assets other than goodwill [axis] |
Axis |
|
|
ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis |
| 927 |
Intangible assets other than goodwill [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsOtherThanGoodwillMember |
| 928 |
Brand names [member] |
Abstract |
|
|
ifrs-smes:BrandNamesMember |
| 929 |
Intangible exploration and evaluation assets [member] |
Abstract |
|
|
ifrs-smes:IntangibleExplorationAndEvaluationAssetsMember |
| 930 |
Mastheads and publishing titles [member] |
Abstract |
|
|
ifrs-smes:MastheadsAndPublishingTitlesMember |
| 931 |
Computer software [member] |
Abstract |
|
|
ifrs-smes:ComputerSoftwareMember |
| 932 |
Licences and franchises [member] |
Abstract |
|
|
ifrs-smes:LicencesAndFranchisesMember |
| 933 |
Copyrights, patents and other industrial property rights, service and operating rights [member] |
Abstract |
|
|
ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember |
| 934 |
Recipes, formulae, models, designs and prototypes [member] |
Abstract |
|
|
ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypesMember |
| 935 |
Intangible assets under development [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsUnderDevelopmentMember |
| 936 |
Service concession arrangements, classified as intangible assets [member] |
Abstract |
|
|
ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember |
| 937 |
Other intangible assets [member] |
Abstract |
|
|
ifrs-smes:OtherIntangibleAssetsMember |
| 938 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 939 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 940 |
Gross carrying amount [member] |
Abstract |
|
|
ifrs-smes:GrossCarryingAmountMember |
| 941 |
Accumulated depreciation, amortisation and impairment [member] |
Abstract |
|
|
ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 942 |
Disclosure of detailed information about intangible assets [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsLineItems |
| 943 |
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included |
LineItems |
|
|
ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill |
| 944 |
Amortisation method, intangible assets other than goodwill |
Concept (Text/String) |
For Period |
|
ifrs-smes:AmortisationMethodIntangibleAssetsOtherThanGoodwill |
| 945 |
Useful lives or amortisation rates, intangible assets other than goodwill |
Concept (Text/String) |
For Period |
|
ifrs-smes:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill |
| 946 |
Reconciliation of changes in intangible assets other than goodwill [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract |
| 947 |
Intangible assets other than goodwill at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsOtherThanGoodwill |
| 948 |
Changes in intangible assets other than goodwill [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwillAbstract |
| 949 |
Additions other than through business combinations, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill |
| 950 |
Acquisitions through business combinations, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill |
| 951 |
Increase (decrease) through net exchange differences, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill |
| 952 |
Amortisation, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
|
ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill |
| 953 |
Impairment loss recognised in profit or loss, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
|
ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill |
| 954 |
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
|
ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill |
| 955 |
Increase (decrease) through other changes, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill |
| 956 |
Disposals, intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill |
| 957 |
Total increase (decrease) in intangible assets other than goodwill |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill |
| 958 |
Intangible assets other than goodwill at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsOtherThanGoodwill |
| 959 |
Disclosure of intangible assets material to entity [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory |
| 960 |
Disclosure of intangible assets material to entity [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityAbstract |
| 961 |
Disclosure of intangible assets material to entity [table] |
Table |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityTable |
| 962 |
Intangible assets material to entity [axis] |
Axis |
|
|
ifrs-smes:IntangibleAssetsMaterialToEntityAxis |
| 963 |
Intangible assets material to entity [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsMaterialToEntityMember |
| 964 |
Disclosure of intangible assets material to entity [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityLineItems |
| 965 |
Description of intangible assets material to entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity |
| 966 |
Intangible assets material to entity |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsMaterialToEntity |
| 967 |
Remaining amortisation period of intangible assets material to entity |
Concept (Decimal) |
As Of |
|
ifrs-smes:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity |
| 968 |
Intangible assets acquired by way of government grant, fair value initially recognised |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue |
| 969 |
Intangible assets acquired by way of government grant |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrant |
| 970 |
Intangible assets whose title is restricted |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsWhoseTitleIsRestricted |
| 971 |
Intangible assets pledged as security for liabilities |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:IntangibleAssetsPledgedAsSecurityForLiabilities |
| 972 |
Contractual commitments for acquisition of intangible assets |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ContractualCommitmentsForAcquisitionOfIntangibleAssets |
| 973 |
Research and development expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ResearchAndDevelopmentExpense |
| 974 |
[823180a] Notes - Intangible assets - Disclosure of intangible assets material to entity |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-823180a |
| 975 |
[824180] Notes - Agriculture |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-824180 |
| 976 |
Disclosure of biological assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfBiologicalAssetsExplanatory |
| 977 |
Description of biological assets |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfBiologicalAssets |
| 978 |
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 |
| 979 |
Disclosure of reconciliation of changes in biological assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory |
| 980 |
Disclosure of reconciliation of changes in biological assets [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract |
| 981 |
Disclosure of reconciliation of changes in biological assets [table] |
Table |
|
|
ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable |
| 982 |
Measurement [axis] |
Axis |
|
|
ifrs-smes:MeasurementAxis |
| 983 |
Aggregated measurement [member] |
Abstract |
|
|
ifrs-smes:AggregatedMeasurementMember |
| 984 |
At fair value [member] |
Abstract |
|
|
ifrs-smes:AtFairValueMember |
| 985 |
At cost [member] |
Abstract |
|
|
ifrs-smes:AtCostMember |
| 986 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 987 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 988 |
Gross carrying amount [member] |
Abstract |
|
|
ifrs-smes:GrossCarryingAmountMember |
| 989 |
Accumulated depreciation, amortisation and impairment [member] |
Abstract |
|
|
ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 990 |
Disclosure of reconciliation of changes in biological assets [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems |
| 991 |
Reconciliation of changes in biological assets [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInBiologicalAssetsAbstract |
| 992 |
Biological assets at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:BiologicalAssets |
| 993 |
Changes in biological assets [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInBiologicalAssetsAbstract |
| 994 |
Gains (losses) on fair value adjustment, biological assets |
Concept (Monetary) |
For Period |
|
ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets |
| 995 |
Additions other than through business combinations, biological assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets |
| 996 |
Decrease due to harvest, biological assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseDueToHarvestBiologicalAssets |
| 997 |
Acquisitions through business combinations, biological assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets |
| 998 |
Increase (decrease) through net exchange differences, biological assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets |
| 999 |
Increase (decrease) through other changes, biological assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets |
| 1000 |
Disposals, biological assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DisposalsBiologicalAssets |
| 1001 |
Total increase (decrease) in biological assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInBiologicalAssets |
| 1002 |
Biological assets at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:BiologicalAssets |
| 1003 |
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 |
| 1004 |
Depreciation method, biological assets, at cost |
Concept (Text/String) |
For Period |
|
ifrs-smes:DepreciationMethodBiologicalAssetsAtCost |
| 1005 |
Useful lives or depreciation rates, biological assets, at cost |
Concept (Text/String) |
For Period |
|
ifrs-smes:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost |
| 1006 |
[825100] Notes - Investment property |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-825100 |
| 1007 |
Disclosure of investment property at fair value through profit or loss [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfInvestmentPropertyExplanatory |
| 1008 |
Description of methods and significant assumptions applied in determining fair value of investment property |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty |
| 1009 |
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 |
| 1010 |
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 |
| 1011 |
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 |
| 1012 |
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 |
| 1013 |
Reconciliation of changes in investment property at fair value through profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInInvestmentPropertyAbstract |
| 1014 |
Investment property at fair value through profit or loss at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentProperty |
| 1015 |
Changes in investment property at fair value through profit or loss [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInInvestmentPropertyAbstract |
| 1016 |
Additions other than through business combinations, investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty |
| 1017 |
Acquisitions through business combinations, investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentProperty |
| 1018 |
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
|
ifrs-smes:GainsLossesOnFairValueAdjustmentInvestmentProperty |
| 1019 |
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] |
Abstract |
|
|
ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract |
| 1020 |
Transfer to investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 1021 |
Transfer from investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 1022 |
Transfer to (from) investment property at cost less accumulated depreciation and impairment |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
| 1023 |
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 |
| 1024 |
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty |
| 1025 |
Increase (decrease) through other changes, investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentProperty |
| 1026 |
Total increase (decrease) in investment property at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInInvestmentProperty |
| 1027 |
Investment property at fair value through profit or loss at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentProperty |
| 1028 |
[825480] Notes - Consolidated, combined and separate financial statements |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-825480 |
| 1029 |
Disclosure of consolidated, separate and combined financial statements [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory |
| 1030 |
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 |
| 1031 |
Date of end of reporting period of financial statements of subsidiary |
Concept (Date) |
For Period |
|
ifrs-smes:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary |
| 1032 |
Description of nature and extent of significant restrictions on transfer of funds to entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent |
| 1033 |
Description of nature of financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfFinancialStatements |
| 1034 |
Investments in subsidiaries not consolidated at reporting date |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate |
| 1035 |
Explanation of reasons why combined financial statements are prepared |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared |
| 1036 |
Description of basis for determining which entities are included in combined financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements |
| 1037 |
Description of basis of preparation of combined financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:BasisOfPreparationOfCombinedFinancialStatements |
| 1038 |
Method used to account for investments in subsidiaries |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodUsedToAccountForInvestmentsInSubsidiaries |
| 1039 |
Method used to account for investments in jointly controlled entities |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodUsedToAccountForInvestmentsInJointlyControlledEntities |
| 1040 |
Method used to account for investments in associates |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodUsedToAccountForInvestmentsInAssociates |
| 1041 |
Description of identification of financial statements to which separate financial statements relate |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate |
| 1042 |
[825500] Notes - Interests in joint ventures |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-825500 |
| 1043 |
Disclosure of interests in joint ventures [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory |
| 1044 |
Description of accounting policy for investments in joint ventures [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures |
| 1045 |
Investments in joint ventures |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInJointVentures |
| 1046 |
Fair value of investments in joint ventures for which there are quoted market prices |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished |
| 1047 |
Commitments in relation to joint ventures |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:CommitmentsInRelationToJointVentures |
| 1048 |
Share of profit (loss) of joint ventures accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfJointVentures |
| 1049 |
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures |
| 1050 |
Statement that undue cost or effort exemption is applied for jointly controlled entities |
Concept (Text/String) |
For Period |
|
ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities |
| 1051 |
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 |
| 1052 |
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 |
| 1053 |
[825600] Notes - Investments in associates |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-825600 |
| 1054 |
Disclosure of investment in associates [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory |
| 1055 |
Description of accounting policy for investment in associates [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates |
| 1056 |
Investments in associates |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInAssociates |
| 1057 |
Fair value of investments in associates for which there are quoted market prices |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished |
| 1058 |
Dividends and other distributions from associates accounted for by cost model recognised as income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome |
| 1059 |
Share of profit (loss) of associates accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfAssociates |
| 1060 |
Share of profit (loss) of discontinued operations of associates accounted for using equity method |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates |
| 1061 |
Statement that undue cost or effort exemption is applied for associates |
Concept (Text/String) |
For Period |
|
ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates |
| 1062 |
Description of reasons why fair value measurement of associates would involve undue cost or effort |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort |
| 1063 |
Investments in associates accounted for under cost model because undue cost or effort exemption is applied |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied |
| 1064 |
[825900] Notes - Non-current assets or disposal groups held for sale |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-825900 |
| 1065 |
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 |
| 1066 |
Description of assets or group of assets and liabilities if entity has binding sale agreement |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement |
| 1067 |
Description of facts and circumstances of sale or plan |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFactsAndCircumstancesOfSaleOrPlan |
| 1068 |
Assets for which entity has binding sale agreement |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:AssetsForWhichEntityHasBindingSaleAgreement |
| 1069 |
Liabilities for which entity has binding sale agreement |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LiabilitiesForWhichEntityHasBindingSaleAgreement |
| 1070 |
[826380] Notes - Inventories |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-826380 |
| 1071 |
Disclosure of inventories [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfInventoriesExplanatory |
| 1072 |
Description of accounting policy for measuring inventories [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories |
| 1073 |
Description of inventory cost formulas |
Concept (Text/String) |
For Period |
|
ifrs-smes:InventoryCostFormulas |
| 1074 |
Inventory write-down |
Concept (Monetary) |
For Period |
|
ifrs-smes:InventoryWritedown2011 |
| 1075 |
Reversal of inventory write-down |
Concept (Monetary) |
For Period |
|
ifrs-smes:ReversalOfInventoryWritedown |
| 1076 |
Cost of inventories recognised as expense during period |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod |
| 1077 |
Inventories pledged as security for liabilities |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:InventoriesPledgedAsSecurityForLiabilities |
| 1078 |
[827570] Notes - Other provisions, contingent liabilities and contingent assets |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-827570 |
| 1079 |
Disclosure of other provisions, contingent liabilities and contingent assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory |
| 1080 |
Disclosure of other provisions [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfOtherProvisionsExplanatory |
| 1081 |
Disclosure of other provisions [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfOtherProvisionsAbstract |
| 1082 |
Disclosure of other provisions [table] |
Table |
|
|
ifrs-smes:DisclosureOfOtherProvisionsTable |
| 1083 |
Classes of other provisions [axis] |
Axis |
|
|
ifrs-smes:ClassesOfProvisionsAxis |
| 1084 |
Other provisions [member] |
Abstract |
|
|
ifrs-smes:OtherProvisionsMember |
| 1085 |
Warranty provision [member] |
Abstract |
|
|
ifrs-smes:WarrantyProvisionMember |
| 1086 |
Restructuring provision [member] |
Abstract |
|
|
ifrs-smes:RestructuringProvisionMember |
| 1087 |
Legal proceedings provision [member] |
Abstract |
|
|
ifrs-smes:LegalProceedingsProvisionMember |
| 1088 |
Refunds provision [member] |
Abstract |
|
|
ifrs-smes:RefundsProvisionMember |
| 1089 |
Onerous contracts provision [member] |
Abstract |
|
|
ifrs-smes:OnerousContractsProvisionMember |
| 1090 |
Miscellaneous other provisions [member] |
Abstract |
|
|
ifrs-smes:MiscellaneousOtherProvisionsMember |
| 1091 |
Disclosure of other provisions [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfOtherProvisionsLineItems |
| 1092 |
Reconciliation of changes in other provisions [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInOtherProvisionsAbstract |
| 1093 |
Other provisions at beginning of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherProvisions |
| 1094 |
Changes in other provisions [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInOtherProvisionsAbstract |
| 1095 |
Additional provisions, other provisions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:AdditionalProvisionsOtherProvisions |
| 1096 |
Provision used, other provisions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ProvisionUsedOtherProvisions |
| 1097 |
Unused provision reversed, other provisions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:UnusedProvisionReversedOtherProvisions |
| 1098 |
Increase (decrease) through net exchange differences, other provisions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions |
| 1099 |
Increase (decrease) through transfers and other changes, other provisions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions |
| 1100 |
Total increase (decrease) in other provisions |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ChangesInOtherProvisions |
| 1101 |
Other provisions at end of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherProvisions |
| 1102 |
Description of nature of obligation, other provisions |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfObligationOtherProvisions |
| 1103 |
Description of expected timing of outflows, other provisions |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfExpectedTimingOfOutflowsOtherProvisions |
| 1104 |
Indication of uncertainties of amount or timing of outflows, other provisions |
Concept (Text/String) |
For Period |
|
ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions |
| 1105 |
Asset recognised for expected reimbursement, other provisions |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:AssetRecognisedForExpectedReimbursementOtherProvisions |
| 1106 |
Expected reimbursement, other provisions |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ExpectedReimbursementOtherProvisions |
| 1107 |
Disclosure of contingent liabilities [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfContingentLiabilitiesExplanatory |
| 1108 |
Disclosure of contingent liabilities [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfContingentLiabilitiesAbstract |
| 1109 |
Disclosure of contingent liabilities [table] |
Table |
|
|
ifrs-smes:DisclosureOfContingentLiabilitiesTable |
| 1110 |
Classes of contingent liabilities [axis] |
Axis |
|
|
ifrs-smes:ClassesOfContingentLiabilitiesAxis |
| 1111 |
Contingent liabilities [member] |
Abstract |
|
|
ifrs-smes:ContingentLiabilitiesMember |
| 1112 |
Warranty contingent liability [member] |
Abstract |
|
|
ifrs-smes:WarrantyContingentLiabilityMember |
| 1113 |
Restructuring contingent liability [member] |
Abstract |
|
|
ifrs-smes:RestructuringContingentLiabilityMember |
| 1114 |
Legal proceedings contingent liability [member] |
Abstract |
|
|
ifrs-smes:LegalProceedingsContingentLiabilityMember |
| 1115 |
Onerous contracts contingent liability [member] |
Abstract |
|
|
ifrs-smes:OnerousContractsContingentLiabilityMember |
| 1116 |
Contingent liability for decommissioning, restoration and rehabilitation costs [member] |
Abstract |
|
|
ifrs-smes:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember |
| 1117 |
Other contingent liabilities [member] |
Abstract |
|
|
ifrs-smes:OtherContingentLiabilitiesMember |
| 1118 |
Disclosure of contingent liabilities [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfContingentLiabilitiesLineItems |
| 1119 |
Description of nature of obligation, contingent liabilities |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfObligationContingentLiabilities |
| 1120 |
Explanation of estimated financial effect of contingent liabilities |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfFinancialEffectOfContingentLiabilities |
| 1121 |
Estimated financial effect of contingent liabilities |
Concept (Monetary) |
As Of |
|
ifrs-smes:EstimatedFinancialEffectOfContingentLiabilities |
| 1122 |
Explanation of possibility of reimbursement, contingent liabilities |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfPossibilityOfReimbursementContingentLiabilities |
| 1123 |
Indication of uncertainties of amount or timing of outflows, contingent liabilities |
Concept (Text/String) |
For Period |
|
ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities |
| 1124 |
Description of nature of contingent assets |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfContingentAssets |
| 1125 |
Explanation of estimated financial effect of contingent assets |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfEstimatedFinancialEffectOfContingentAssets |
| 1126 |
Estimated financial effect of contingent assets |
Concept (Monetary) |
As Of |
|
ifrs-smes:EstimatedFinancialEffectOfContingentAssets |
| 1127 |
Statement that estimate of financial effect of contingent assets would involve undue cost or effort |
Concept (Text/String) |
For Period |
|
ifrs-smes:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort |
| 1128 |
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort |
| 1129 |
Information about contingent liabilities that disclosure is not practicable |
Concept (Text/String) |
For Period |
|
ifrs-smes:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable |
| 1130 |
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision |
| 1131 |
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 |
| 1132 |
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 |
| 1133 |
[827570a] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of other provisions |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-827570a |
| 1134 |
[827570b] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of contingent liabilities |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-827570b |
| 1135 |
[831110] Notes - Revenue |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-831110 |
| 1136 |
Disclosure of revenue [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfRevenueExplanatory |
| 1137 |
Description of accounting policy for recognition of revenue [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue |
| 1138 |
[831400] Notes - Government grants |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-831400 |
| 1139 |
Disclosure of government grants [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfGovernmentGrantsExplanatory |
| 1140 |
Description of nature of government grants recognised in financial statements |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements |
| 1141 |
Government grants |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:GovernmentGrants |
| 1142 |
Income from government grants |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromGovernmentGrants |
| 1143 |
Indication of other forms of government assistance with direct benefits for entity |
Concept (Text/String) |
For Period |
|
ifrs-smes:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity |
| 1144 |
Explanation of unfulfilled conditions and other contingencies attaching to government assistance |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance |
| 1145 |
[831710] Notes - Construction contracts |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-831710 |
| 1146 |
Disclosure of recognised revenue from construction contracts [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory |
| 1147 |
Revenue from construction contracts |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:RevenueFromConstructionContracts |
| 1148 |
Methods used to determine construction contract revenue recognised |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodsUsedToDetermineConstructionContractRevenueRecognised |
| 1149 |
Methods used to determine stage of completion of construction in progress |
Concept (Text/String) |
For Period |
|
ifrs-smes:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress |
| 1150 |
Gross amount due from customers for contract work as asset |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:GrossAmountDueFromCustomersForContractWorkAsAsset |
| 1151 |
Gross amount due to customers for contract work as liability |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:GrossAmountDueToCustomersForContractWorkAsLiability |
| 1152 |
[832410] Notes - Impairment of assets |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-832410 |
| 1153 |
Disclosure of impairment of assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfImpairmentOfAssetsExplanatory |
| 1154 |
Disclosure of impairment loss and reversal of impairment loss [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory |
| 1155 |
Disclosure of impairment loss and reversal of impairment loss [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract |
| 1156 |
Disclosure of impairment loss and reversal of impairment loss [table] |
Table |
|
|
ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable |
| 1157 |
Classes of assets [axis] |
Axis |
|
|
ifrs-smes:ClassesOfAssetsAxis |
| 1158 |
Assets [member] |
Abstract |
|
|
ifrs-smes:ClassesOfAssetsMember |
| 1159 |
Inventories [member] |
Abstract |
|
|
ifrs-smes:InventoriesMember |
| 1160 |
Property, plant and equipment [member] |
Abstract |
|
|
ifrs-smes:PropertyPlantAndEquipmentMember |
| 1161 |
Goodwill [member] |
Abstract |
|
|
ifrs-smes:GoodwillMember |
| 1162 |
Intangible assets other than goodwill [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsOtherThanGoodwillMember |
| 1163 |
Investments in associates [member] |
Abstract |
|
|
ifrs-smes:InvestmentsInAssociatesMember |
| 1164 |
Investments in joint ventures [member] |
Abstract |
|
|
ifrs-smes:InvestmentsInJointVenturesMember |
| 1165 |
Disclosure of impairment loss and reversal of impairment loss [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems |
| 1166 |
Impairment loss recognised in profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ImpairmentLossRecognisedInProfitOrLoss |
| 1167 |
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 |
| 1168 |
Reversal of impairment loss recognised in profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLoss |
| 1169 |
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 |
| 1170 |
[832600] Notes - Leases |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-832600 |
| 1171 |
Disclosure of leases [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfLeasesExplanatory |
| 1172 |
Disclosure of recognised finance lease as assets by lessee [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory |
| 1173 |
Disclosure of recognised finance lease as assets by lessee [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract |
| 1174 |
Disclosure of recognised finance lease as assets by lessee [table] |
Table |
|
|
ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable |
| 1175 |
Classes of assets [axis] |
Axis |
|
|
ifrs-smes:ClassesOfAssetsAxis |
| 1176 |
Assets [member] |
Abstract |
|
|
ifrs-smes:ClassesOfAssetsMember |
| 1177 |
Property, plant and equipment [member] |
Abstract |
|
|
ifrs-smes:PropertyPlantAndEquipmentMember |
| 1178 |
Intangible assets other than goodwill [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsOtherThanGoodwillMember |
| 1179 |
Investment property [member] |
Abstract |
|
|
ifrs-smes:InvestmentPropertyMember |
| 1180 |
Biological assets [member] |
Abstract |
|
|
ifrs-smes:BiologicalAssetsMember |
| 1181 |
Other assets [member] |
Abstract |
|
|
ifrs-smes:OtherAssetsMember |
| 1182 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1183 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 1184 |
Gross carrying amount [member] |
Abstract |
|
|
ifrs-smes:GrossCarryingAmountMember |
| 1185 |
Accumulated depreciation, amortisation and impairment [member] |
Abstract |
|
|
ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 1186 |
Disclosure of recognised finance lease as assets by lessee [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems |
| 1187 |
Recognised finance lease as assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:RecognisedFinanceLeaseAsAssets |
| 1188 |
Disclosure of finance lease and operating lease by lessee [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory |
| 1189 |
Disclosure of finance lease and operating lease by lessee [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract |
| 1190 |
Disclosure of finance lease and operating lease by lessee [table] |
Table |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable |
| 1191 |
Maturity [axis] |
Axis |
|
|
ifrs-smes:MaturityAxis |
| 1192 |
Aggregated time bands [member] |
Abstract |
|
|
ifrs-smes:AggregatedTimeBandsMember |
| 1193 |
Not later than one year [member] |
Abstract |
|
|
ifrs-smes:NotLaterThanOneYearMember |
| 1194 |
Later than one year and not later than five years [member] |
Abstract |
|
|
ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember |
| 1195 |
Later than five years [member] |
Abstract |
|
|
ifrs-smes:LaterThanFiveYearsMember |
| 1196 |
Disclosure of finance lease and operating lease by lessee [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems |
| 1197 |
Minimum finance lease payments payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:MinimumFinanceLeasePaymentsPayable |
| 1198 |
Minimum lease payments payable under non-cancellable operating lease |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease |
| 1199 |
Lease and sublease payments recognised as expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:LeaseAndSubleasePaymentsRecognisedAsExpense |
| 1200 |
Description of significant leasing arrangements by lessee classified as finance lease |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease |
| 1201 |
Description of significant leasing arrangements by lessee classified as operating lease |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease |
| 1202 |
Disclosure of finance lease and operating lease by lessor [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory |
| 1203 |
Disclosure of finance lease and operating lease by lessor [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract |
| 1204 |
Disclosure of finance lease and operating lease by lessor [table] |
Table |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable |
| 1205 |
Maturity [axis] |
Axis |
|
|
ifrs-smes:MaturityAxis |
| 1206 |
Aggregated time bands [member] |
Abstract |
|
|
ifrs-smes:AggregatedTimeBandsMember |
| 1207 |
Not later than one year [member] |
Abstract |
|
|
ifrs-smes:NotLaterThanOneYearMember |
| 1208 |
Later than one year and not later than five years [member] |
Abstract |
|
|
ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember |
| 1209 |
Later than five years [member] |
Abstract |
|
|
ifrs-smes:LaterThanFiveYearsMember |
| 1210 |
Disclosure of finance lease and operating lease by lessor [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems |
| 1211 |
Gross investment in finance lease |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:GrossInvestmentInFinanceLease |
| 1212 |
Unearned finance income on finance lease |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:UnearnedFinanceIncomeOnFinanceLease |
| 1213 |
Minimum finance lease payments receivable, at present value |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:MinimumFinanceLeasePaymentsReceivableAtPresentValue |
| 1214 |
Minimum lease payments receivable under non-cancellable operating lease |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease |
| 1215 |
Contingent rents recognised as income [abstract] |
Abstract |
|
|
ifrs-smes:ContingentRentsRecognisedAsIncomeAbstract |
| 1216 |
Contingent rents recognised as income, classified as finance lease |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease |
| 1217 |
Contingent rents recognised as income, classified as operating lease |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease |
| 1218 |
Total contingent rents recognised as income |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ContingentRentsRecognisedAsIncome |
| 1219 |
Explanation of unguaranteed residual values accruing to benefit of lessor |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor |
| 1220 |
Accumulated allowance for uncollectible minimum lease payments receivable |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable |
| 1221 |
Description of significant leasing arrangements by lessor classified as finance lease |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease |
| 1222 |
Description of significant leasing arrangements by lessor classified as operating lease |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease |
| 1223 |
[832600a] Notes - Leases - Disclosure of recognised finance lease as assets by lessee |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-832600a |
| 1224 |
[832600b] Notes - Leases - Disclosure of finance lease and operating lease by lessee |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-832600b |
| 1225 |
[832600c] Notes - Leases - Disclosure of finance lease and operating lease by lessor |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-832600c |
| 1226 |
[834120] Notes - Share-based payment arrangements |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-834120 |
| 1227 |
Disclosure of share-based payment arrangements [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfSharebasedPaymentArrangementsExplanatory |
| 1228 |
Disclosure of terms and conditions of share-based payment arrangement [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory |
| 1229 |
Disclosure of terms and conditions of share-based payment arrangement [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract |
| 1230 |
Disclosure of terms and conditions of share-based payment arrangement [table] |
Table |
|
|
ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable |
| 1231 |
Types of share-based payment arrangements [axis] |
Axis |
|
|
ifrs-smes:TypesOfSharebasedPaymentArrangementsAxis |
| 1232 |
Share-based payment arrangements [member] |
Abstract |
|
|
ifrs-smes:SharebasedPaymentArrangementsMember |
| 1233 |
Disclosure of terms and conditions of share-based payment arrangement [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems |
| 1234 |
Description of share-based payment arrangement |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfShareOptionsInSharebasedPaymentArrangement |
| 1235 |
Description of vesting requirements for share-based payment arrangement |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement |
| 1236 |
Description of maximum term of options granted for share-based payment arrangement |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement |
| 1237 |
Description of method of settlement for share-based payment arrangement |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement |
| 1238 |
Disclosure of number and weighted average exercise prices of share options [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory |
| 1239 |
Number of share options outstanding in share-based payment arrangement at beginning of period |
Concept (Decimal) |
As Of |
|
ifrs-smes:NumberOfOutstandingShareOptions |
| 1240 |
Number of share options granted in share-based payment arrangement |
Concept (Decimal) |
For Period |
|
ifrs-smes:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement |
| 1241 |
Number of share options forfeited in share-based payment arrangement |
Concept (Decimal) |
For Period |
|
ifrs-smes:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement |
| 1242 |
Number of share options exercised in share-based payment arrangement |
Concept (Decimal) |
For Period |
|
ifrs-smes:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement |
| 1243 |
Number of share options expired in share-based payment arrangement |
Concept (Decimal) |
For Period |
|
ifrs-smes:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement |
| 1244 |
Number of share options outstanding in share-based payment arrangement at end of period |
Concept (Decimal) |
As Of |
|
ifrs-smes:NumberOfOutstandingShareOptions |
| 1245 |
Number of share options exercisable in share-based payment arrangement |
Concept (Decimal) |
As Of |
|
ifrs-smes:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement |
| 1246 |
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period |
Concept (Monetary) |
As Of |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement |
| 1247 |
Weighted average exercise price of share options granted in share-based payment arrangement |
Concept (Monetary) |
For Period |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement |
| 1248 |
Weighted average exercise price of share options forfeited in share-based payment arrangement |
Concept (Monetary) |
For Period |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement |
| 1249 |
Weighted average exercise price of share options exercised in share-based payment arrangement |
Concept (Monetary) |
For Period |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement |
| 1250 |
Weighted average exercise price of share options expired in share-based payment arrangement |
Concept (Monetary) |
For Period |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement |
| 1251 |
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period |
Concept (Monetary) |
As Of |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement |
| 1252 |
Weighted average exercise price of share options exercisable in share-based payment arrangement |
Concept (Monetary) |
As Of |
|
ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement |
| 1253 |
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 |
| 1254 |
Description of liability measurement for cash-settled share-based payment arrangements |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements |
| 1255 |
Explanation of modifications, modified share-based payment arrangements |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfModificationsModifiedSharebasedPaymentArrangements |
| 1256 |
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 |
| 1257 |
Expense from share-based payment transactions |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:SharebasedPaymentTransactions |
| 1258 |
Liabilities from share-based payment transactions |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:LiabilitiesFromSharebasedPaymentTransactions2011 |
| 1259 |
[834120a] Notes - Share-based payment arrangements - Disclosure of terms and conditions of share-based payment arrangement |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-834120a |
| 1260 |
[834480] Notes - Employee benefits |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-834480 |
| 1261 |
Disclosure of employee benefits [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory |
| 1262 |
Disclosure of defined benefit plans [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfDefinedBenefitPlansExplanatory |
| 1263 |
Description of fact that multi-employer or state plan is defined benefit plan |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan |
| 1264 |
Disclosure of defined benefit plans [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfDefinedBenefitPlansAbstract |
| 1265 |
Disclosure of defined benefit plans [table] |
Table |
|
|
ifrs-smes:DisclosureOfDefinedBenefitPlansTable |
| 1266 |
Defined benefit plans [axis] |
Axis |
|
|
ifrs-smes:DefinedBenefitPlansAxis |
| 1267 |
Defined benefit plans [member] |
Abstract |
|
|
ifrs-smes:DefinedBenefitPlansMember |
| 1268 |
Multi-employer defined benefit plans [member] |
Abstract |
|
|
ifrs-smes:MultiemployerDefinedBenefitPlansMember |
| 1269 |
Disclosure of defined benefit plans [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems |
| 1270 |
Description of type of plan |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfTypeOfPlan |
| 1271 |
Description of accounting policy for recognising actuarial gains and losses [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans |
| 1272 |
Actuarial gains (losses) recognised in profit or loss, defined benefit plan |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan |
| 1273 |
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans |
| 1274 |
Explanation of uses of any simplifications in measuring defined benefit obligation |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation |
| 1275 |
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 |
| 1276 |
Date of most recent comprehensive actuarial valuation |
Concept (Date) |
For Period |
|
ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013 |
| 1277 |
Description of adjustments made to measure defined benefit obligation |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation |
| 1278 |
Reconciliation of changes in present value of defined benefit obligation [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract |
| 1279 |
Defined benefit obligation, at present value at beginning of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DefinedBenefitObligationAtPresentValue |
| 1280 |
Changes in defined benefit obligation, at present value [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract |
| 1281 |
Increase (decrease) through current service cost, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue |
| 1282 |
Increase (decrease) through interest cost, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue |
| 1283 |
Acquisitions through business combinations, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue |
| 1284 |
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue |
| 1285 |
Contributions by plan participants, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue |
| 1286 |
Decrease through benefits paid, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue |
| 1287 |
Increase (decrease) through past service cost, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue |
| 1288 |
Increase (decrease) through curtailments, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue |
| 1289 |
Increase (decrease) through settlements, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue |
| 1290 |
Increase (decrease) through net exchange differences, defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue |
| 1291 |
Total increase (decrease) in defined benefit obligation, at present value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue |
| 1292 |
Defined benefit obligation, at present value at end of period |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DefinedBenefitObligationAtPresentValue |
| 1293 |
Reconciliation of changes in fair value of plan assets [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract |
| 1294 |
Plan assets, at fair value at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PlanAssetsAtFairValue |
| 1295 |
Changes in plan assets, at fair value [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInPlanAssetsAtFairValueAbstract |
| 1296 |
Increase (decrease) through actuarial gains (losses), plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue |
| 1297 |
Increase (decrease) through business combinations, plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue |
| 1298 |
Decrease through benefits paid, plan assets, at fair value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue |
| 1299 |
Increase (decrease) through contributions by plan participants, plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue |
| 1300 |
Increase (decrease) through contributions by employer, plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue |
| 1301 |
Increase (decrease) through net exchange differences, plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue |
| 1302 |
Increase (decrease) through settlements, plan assets, at fair value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue |
| 1303 |
Total increase (decrease) in plan assets, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInPlanAssetsAtFairValue |
| 1304 |
Plan assets, at fair value at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PlanAssetsAtFairValue |
| 1305 |
Reimbursement rights, at fair value at beginning of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ReimbursementRightsAtFairValue |
| 1306 |
Changes in reimbursement rights, at fair value [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInReimbursementRightsAtFairValueAbstract |
| 1307 |
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue |
| 1308 |
Increase (decrease) through business combinations, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue |
| 1309 |
Decrease through benefits paid, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue |
| 1310 |
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue |
| 1311 |
Increase (decrease) through contributions by employer, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue |
| 1312 |
Increase (decrease) through net exchange differences, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue |
| 1313 |
Increase (decrease) through settlements, reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue |
| 1314 |
Total increase (decrease) in reimbursement rights, at fair value |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:ChangesInReimbursementRightsAtFairValue |
| 1315 |
Reimbursement rights, at fair value at end of period |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:ReimbursementRightsAtFairValue |
| 1316 |
Cost relating to defined benefit plans |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CostRelatingToDefinedBenefitPlans |
| 1317 |
Post-employment benefit expense, defined benefit plans |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans |
| 1318 |
Cost relating to defined benefit plans for period included in cost of assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets |
| 1319 |
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 |
| 1320 |
Equity instruments, amount contributed to fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets |
| 1321 |
Debt instruments, amount contributed to fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets |
| 1322 |
Real estate, amount contributed to fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets |
| 1323 |
Other assets, amount contributed to fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets |
| 1324 |
Equity instruments, percentage contributed to fair value of plan assets |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets |
| 1325 |
Debt instruments, percentage contributed to fair value of plan assets |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets |
| 1326 |
Real estate, percentage contributed to fair value of plan assets |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets |
| 1327 |
Other assets, percentage contributed to fair value of plan assets |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets |
| 1328 |
Entity's own financial instruments included in fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets |
| 1329 |
Property occupied by entity included in fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets |
| 1330 |
Other assets used by entity included in fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets |
| 1331 |
Actual return on plan assets and reimbursement right recognised as asset |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset |
| 1332 |
Actuarial assumption of discount rates |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:ActuarialAssumptionOfDiscountRates |
| 1333 |
Actuarial assumption of expected rates of return on plan assets |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets |
| 1334 |
Actuarial assumption of expected rates of salary increases |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases |
| 1335 |
Actuarial assumption of medical cost trend rates |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates |
| 1336 |
Other material actuarial assumptions |
Concept (dtr-types:percentItemType) |
As Of |
|
ifrs-smes:OtherMaterialActuarialAssumptions |
| 1337 |
Disclosure of other long-term employee benefits [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfOtherLongtermBenefitsExplanatory |
| 1338 |
Disclosure of other long-term employee benefits [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfOtherLongtermBenefitsAbstract |
| 1339 |
Disclosure of other long-term employee benefits [table] |
Table |
|
|
ifrs-smes:DisclosureOfOtherLongtermBenefitsTable |
| 1340 |
Categories of other long-term employee benefits [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfOtherLongtermBenefitsAxis |
| 1341 |
Other long-term employee benefits [member] |
Abstract |
|
|
ifrs-smes:OtherLongtermBenefitsMember |
| 1342 |
Disclosure of other long-term employee benefits [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfOtherLongtermBenefitsLineItems |
| 1343 |
Description of nature of other long-term employee benefits |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfOtherLongtermBenefits |
| 1344 |
Other long-term employee benefit obligation |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherLongtermBenefitObligation |
| 1345 |
Description of funding of obligations of other long-term employee benefits |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate |
| 1346 |
Disclosure of termination benefits [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfTerminationBenefitsExplanatory |
| 1347 |
Disclosure of termination benefits [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfTerminationBenefitsAbstract |
| 1348 |
Disclosure of termination benefits [table] |
Table |
|
|
ifrs-smes:DisclosureOfTerminationBenefitsTable |
| 1349 |
Categories of termination benefits [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfTerminationBenefitsAxis |
| 1350 |
Termination benefits [member] |
Abstract |
|
|
ifrs-smes:TerminationBenefitsMember |
| 1351 |
Disclosure of termination benefits [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfTerminationBenefitsLineItems |
| 1352 |
Description of nature of termination benefits |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfTerminationBenefits |
| 1353 |
Termination benefit obligation |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:TerminationBenefitObligation |
| 1354 |
Description of funding of obligations of termination benefits |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFundingOfObligationsOfTerminationBenefits |
| 1355 |
Description of nature of obligation, termination benefits contingent liability |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability |
| 1356 |
[834480a] Notes - Employee benefits - Disclosure of other long-term employee benefits |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-834480a |
| 1357 |
[834480b] Notes - Employee benefits - Disclosure of termination benefits |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-834480b |
| 1358 |
[835110] Notes - Income taxes |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-835110 |
| 1359 |
Disclosure of income tax [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfIncomeTaxExplanatory |
| 1360 |
Major components of tax expense (income) [abstract] |
Abstract |
|
|
ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract |
| 1361 |
Current tax expense (income) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CurrentTaxExpenseIncome |
| 1362 |
Adjustments for current tax of prior periods |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod |
| 1363 |
Deferred tax expense (income) relating to origination and reversal of temporary differences |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences |
| 1364 |
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes |
| 1365 |
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract] |
Abstract |
|
|
ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract |
| 1366 |
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 |
| 1367 |
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 |
| 1368 |
Total 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 |
| 1369 |
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 |
| 1370 |
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss |
| 1371 |
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders |
Concept (Monetary) |
For Period |
|
ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders |
| 1372 |
Other components of deferred tax expense (income) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome |
| 1373 |
Total tax expense (income) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxExpenseContinuingOperations |
| 1374 |
Income tax relating to components of other comprehensive income [abstract] |
Abstract |
|
|
ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract |
| 1375 |
Income tax relating to exchange differences on translation of other comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome |
| 1376 |
Income tax relating to cash flow hedges of other comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome |
| 1377 |
Income tax relating to defined benefit plans of other comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome |
| 1378 |
Income tax relating to changes in revaluation surplus of other comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome |
| 1379 |
Aggregated income tax relating to components of other comprehensive income |
Concept (Monetary) |
For Period |
|
ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome |
| 1380 |
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 |
| 1381 |
Current and deferred tax relating to items charged or credited directly to equity [abstract] |
Abstract |
|
|
ifrs-smes:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract |
| 1382 |
Current tax relating to items credited (charged) directly to equity |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity |
| 1383 |
Deferred tax relating to items credited (charged) directly to equity |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity |
| 1384 |
Aggregate current and deferred tax relating to items credited (charged) directly to equity |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity |
| 1385 |
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate |
| 1386 |
Tax effect of revenues exempt from taxation |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:TaxEffectOfRevenuesExemptFromTaxation |
| 1387 |
Tax effect of expense not deductible in determining taxable profit (tax loss) |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss |
| 1388 |
Explanation of changes in applicable tax rates to previous accounting period |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod |
| 1389 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory |
| 1390 |
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract |
| 1391 |
Disclosure of temporary difference, unused tax losses and unused tax credits [table] |
Table |
|
|
ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable |
| 1392 |
Temporary difference, unused tax losses and unused tax credits [axis] |
Axis |
|
|
ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis |
| 1393 |
Temporary difference, unused tax losses and unused tax credits [member] |
Abstract |
|
|
ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember |
| 1394 |
Temporary differences [member] |
Abstract |
|
|
ifrs-smes:TemporaryDifferenceMember |
| 1395 |
Unused tax losses [member] |
Abstract |
|
|
ifrs-smes:UnusedTaxLossesMember |
| 1396 |
Unused tax credits [member] |
Abstract |
|
|
ifrs-smes:UnusedTaxCreditsMember |
| 1397 |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems |
| 1398 |
Deferred tax assets and liabilities [abstract] |
Abstract |
|
|
ifrs-smes:DeferredTaxAssetsAndLiabilitiesAbstract |
| 1399 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:DeferredTaxAssets |
| 1400 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredTaxLiabilities |
| 1401 |
Net deferred tax liability (asset) |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:DeferredTaxLiabilityAsset |
| 1402 |
Analysis of change in deferred tax liabilities [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory |
| 1403 |
Analysis of change in deferred tax assets [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:AnalysisOfChangeInDeferredTaxAssetsExplanatory |
| 1404 |
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 |
| 1405 |
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits |
| 1406 |
Description of nature of potential income tax consequences that would result from payment of dividend |
Concept (Text/String) |
For Period |
|
ifrs-smes:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory |
| 1407 |
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 |
| 1408 |
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 |
| 1409 |
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 |
| 1410 |
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 |
| 1411 |
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 |
| 1412 |
Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes |
Concept (Text/String) |
For Period |
|
ifrs-smes:StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes |
| 1413 |
Current tax expense (income), related to Pillar Two income taxes |
Concept (Monetary) |
For Period |
Debit |
ifrs-smes:CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes |
| 1414 |
[842000] Notes - Effects of changes in foreign exchange rates |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-842000 |
| 1415 |
Disclosure of effect of changes in foreign exchange rates [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory |
| 1416 |
Description of functional currency |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfFunctionalCurrency |
| 1417 |
Description of presentation currency |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfPresentationCurrency |
| 1418 |
Description of reason why presentation currency is different from functional currency |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency |
| 1419 |
Description of reason for change in functional currency |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfReasonForChangeInFunctionalCurrency |
| 1420 |
Foreign exchange gain (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss |
| 1421 |
Reserve of exchange differences on translation |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:ReserveOfExchangeDifferencesOnTranslation |
| 1422 |
[851100] Notes - Cash flow statement |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-851100 |
| 1423 |
Disclosure of cash flow statement [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfCashFlowStatementExplanatory |
| 1424 |
Explanation of investing and financing transactions not requiring use of cash or cash equivalents |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents |
| 1425 |
Description of acquisition of assets by assuming directly related liabilities or means of finance lease |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease |
| 1426 |
Description of acquisition of entity by means of equity issue |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue |
| 1427 |
Description of conversion of debt to equity |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfConversionOfDebtToEquity |
| 1428 |
Cash and cash equivalents if different from statement of financial position [abstract] |
Abstract |
|
|
ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract |
| 1429 |
Cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalents |
| 1430 |
Bank overdrafts |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents |
| 1431 |
Other differences to cash and cash equivalents in statement of cash flows |
Concept (Monetary) |
As Of |
Credit |
ifrs-smes:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows |
| 1432 |
Total cash and cash equivalents if different from statement of financial position |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
| 1433 |
Cash and cash equivalents held by entity unavailable for use by group |
Concept (Monetary) |
As Of |
Debit |
ifrs-smes:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup |
| 1434 |
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 |
| 1435 |
Income taxes paid (refund) [abstract] |
Abstract |
|
|
ifrs-smes:IncomeTaxesPaidRefundAbstract |
| 1436 |
Income taxes paid (refund), classified as operating activities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities |
| 1437 |
Income taxes paid (refund), classified as investing activities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities |
| 1438 |
Income taxes paid (refund), classified as financing activities |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities |
| 1439 |
Total income taxes paid (refund) |
Concept (Monetary) |
For Period |
Credit |
ifrs-smes:IncomeTaxesPaidRefund |
| 1440 |
[861200] Notes - Share capital, reserves and other equity interest |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-861200 |
| 1441 |
Disclosure of share capital, reserves and other equity interest [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory |
| 1442 |
Disclosure of classes of share capital [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfClassesOfShareCapitalExplanatory |
| 1443 |
Disclosure of classes of share capital [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfClassesOfShareCapitalAbstract |
| 1444 |
Disclosure of classes of share capital [table] |
Table |
|
|
ifrs-smes:DisclosureOfClassesOfShareCapitalTable |
| 1445 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-smes:ClassesOfShareCapitalAxis |
| 1446 |
Share capital [member] |
Abstract |
|
|
ifrs-smes:ClassesOfShareCapitalMember |
| 1447 |
Disclosure of classes of share capital [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfClassesOfShareCapitalLineItems |
| 1448 |
Number of shares authorised |
Concept (Shares) |
As Of |
|
ifrs-smes:NumberOfSharesAuthorised |
| 1449 |
Number of shares issued and fully paid |
Concept (Shares) |
As Of |
|
ifrs-smes:NumberOfSharesIssuedAndFullyPaid |
| 1450 |
Number of shares issued but not fully paid |
Concept (Shares) |
As Of |
|
ifrs-smes:NumberOfSharesIssuedButNotFullyPaid |
| 1451 |
Par value per share |
Concept (dtr-types:perShareItemType) |
As Of |
|
ifrs-smes:ParValuePerShare |
| 1452 |
Explanation of fact that shares have no par value |
Concept (Text/String) |
For Period |
|
ifrs-smes:ExplanationOfFactThatSharesHaveNoParValue |
| 1453 |
Reconciliation of number of shares outstanding [abstract] |
Abstract |
|
|
ifrs-smes:ReconciliationOfNumberOfSharesOutstandingAbstract |
| 1454 |
Number of shares outstanding at beginning of period |
Concept (Shares) |
As Of |
|
ifrs-smes:NumberOfSharesOutstanding |
| 1455 |
Changes in number of shares outstanding [abstract] |
Abstract |
|
|
ifrs-smes:ChangesInNumberOfSharesOutstandingAbstract |
| 1456 |
Total increase (decrease) in number of shares outstanding |
Concept (Shares) |
For Period |
|
ifrs-smes:IncreaseDecreaseInNumberOfSharesOutstanding |
| 1457 |
Number of shares outstanding at end of period |
Concept (Shares) |
As Of |
|
ifrs-smes:NumberOfSharesOutstanding |
| 1458 |
Rights, preferences and restrictions attaching to class of share capital |
Concept (Text/String) |
For Period |
|
ifrs-smes:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital |
| 1459 |
Number of shares in entity held by entity or by its subsidiaries or associates |
Concept (Shares) |
As Of |
|
ifrs-smes:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates |
| 1460 |
Number of shares reserved for issue under options and contracts for sale of shares |
Concept (Shares) |
As Of |
|
ifrs-smes:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares |
| 1461 |
Description of terms of shares reserved for issue under options and contracts for sale of shares |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares |
| 1462 |
Disclosure of reserves within equity [text block] |
Concept (dtr-types:textBlockItemType) |
For Period |
|
ifrs-smes:DisclosureOfReservesAndOtherEquityInterestExplanatory |
| 1463 |
Disclosure of reserves within equity [abstract] |
Abstract |
|
|
ifrs-smes:DisclosureOfReservesWithinEquityAbstract |
| 1464 |
Disclosure of reserves within equity [table] |
Table |
|
|
ifrs-smes:DisclosureOfReservesWithinEquityTable |
| 1465 |
Reserves within equity [axis] |
Axis |
|
|
ifrs-smes:ReservesWithinEquityAxis |
| 1466 |
Other reserves [member] |
Abstract |
|
|
ifrs-smes:OtherReservesMember |
| 1467 |
Reserve of exchange differences on translation [member] |
Abstract |
|
|
ifrs-smes:ReserveOfExchangeDifferencesOnTranslationMember |
| 1468 |
Reserve of cash flow hedges [member] |
Abstract |
|
|
ifrs-smes:ReserveOfCashFlowHedgesMember |
| 1469 |
Revaluation surplus [member] |
Abstract |
|
|
ifrs-smes:RevaluationSurplusMember |
| 1470 |
Disclosure of reserves within equity [line items] |
LineItems |
|
|
ifrs-smes:DisclosureOfReservesWithinEquityLineItems |
| 1471 |
Description of nature and purpose of reserves within equity |
Concept (Text/String) |
For Period |
|
ifrs-smes:DescriptionOfNatureAndPurposeOfReservesWithinEquity |
| 1472 |
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 |
| 1473 |
[861200a] Notes - Share capital, reserves and other equity interest - Disclosure of classes of share capital |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-861200a |
| 1474 |
[861200b] Notes - Share capital, reserves and other equity interest - Disclosure of reserves within equity |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2024-03-27_role-861200b |
| 1475 |
[901000] Axis - Retrospective application and retrospective restatement |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_2024-03-27_role-901000 |
| 1476 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-smes:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1477 |
Currently stated [member] |
Abstract |
|
|
ifrs-smes:RestatedMember |
| 1478 |
Previously stated [member] |
Abstract |
|
|
ifrs-smes:PreviouslyStatedMember |
| 1479 |
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember |
| 1480 |
Increase (decrease) due to changes in accounting policy [member] |
Abstract |
|
|
ifrs-smes:FinancialEffectOfChangesInAccountingPolicyMember |
| 1481 |
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 1482 |
Increase (decrease) due to voluntary changes in accounting policy [member] |
Abstract |
|
|
ifrs-smes:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember |
| 1483 |
Increase (decrease) due to corrections of prior period errors [member] |
Abstract |
|
|
ifrs-smes:FinancialEffectOfCorrectionsOfAccountingErrorsMember |
| 1484 |
[901500] Axis - Creation date |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_2024-03-27_role-901500 |
| 1485 |
Creation date [axis] |
Axis |
|
|
ifrs-smes:CreationDateAxis |
| 1486 |
Default financial statements date [member] |
Abstract |
|
|
ifrs-smes:DefaultFinancialStatementsDateMember |
| 1487 |
[913000] Axis - Consolidated, combined and separate financial statements |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_2024-03-27_role-913000 |
| 1488 |
Consolidated and separate financial statements [axis] |
Axis |
|
|
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis |
| 1489 |
Consolidated [member] |
Abstract |
|
|
ifrs-smes:ConsolidatedMember |
| 1490 |
Combined [member] |
Abstract |
|
|
ifrs-smes:CombinedMember |
| 1491 |
Separate [member] |
Abstract |
|
|
ifrs-smes:SeparateMember |
| 1492 |
[990000] Axis - Defaults |
Network |
* |
* |
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_2024-03-27_role-990000 |
| 1493 |
Accounting estimates [axis] |
Axis |
|
|
ifrs-smes:AccountingEstimatesAxis |
| 1494 |
Accounting estimates [member] |
Abstract |
|
|
ifrs-smes:AccountingEstimatesMember |
| 1495 |
Assets and liabilities [axis] |
Axis |
|
|
ifrs-smes:AssetsAndLiabilitiesAxis |
| 1496 |
Assets and liabilities [member] |
Abstract |
|
|
ifrs-smes:AssetsAndLiabilitiesMember |
| 1497 |
Business combinations [axis] |
Axis |
|
|
ifrs-smes:BusinessCombinationsAxis |
| 1498 |
Entity's total for business combinations [member] |
Abstract |
|
|
ifrs-smes:EntitysTotalForBusinessCombinationsMember |
| 1499 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1500 |
Carrying amount [member] |
Abstract |
|
|
ifrs-smes:CarryingAmountMember |
| 1501 |
Categories of other long-term employee benefits [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfOtherLongtermBenefitsAxis |
| 1502 |
Other long-term employee benefits [member] |
Abstract |
|
|
ifrs-smes:OtherLongtermBenefitsMember |
| 1503 |
Categories of related parties [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfRelatedPartiesAxis |
| 1504 |
Entity's total for related parties [member] |
Abstract |
|
|
ifrs-smes:EntitysTotalForRelatedPartiesMember |
| 1505 |
Categories of termination benefits [axis] |
Axis |
|
|
ifrs-smes:CategoriesOfTerminationBenefitsAxis |
| 1506 |
Termination benefits [member] |
Abstract |
|
|
ifrs-smes:TerminationBenefitsMember |
| 1507 |
Classes of assets [axis] |
Axis |
|
|
ifrs-smes:ClassesOfAssetsAxis |
| 1508 |
Assets [member] |
Abstract |
|
|
ifrs-smes:ClassesOfAssetsMember |
| 1509 |
Classes of contingent liabilities [axis] |
Axis |
|
|
ifrs-smes:ClassesOfContingentLiabilitiesAxis |
| 1510 |
Contingent liabilities [member] |
Abstract |
|
|
ifrs-smes:ContingentLiabilitiesMember |
| 1511 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-smes:ClassesOfFinancialAssetsAxis |
| 1512 |
Financial assets, class [member] |
Abstract |
|
|
ifrs-smes:FinancialAssetsMember |
| 1513 |
Classes of intangible assets other than goodwill [axis] |
Axis |
|
|
ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis |
| 1514 |
Intangible assets other than goodwill [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsOtherThanGoodwillMember |
| 1515 |
Classes of property, plant and equipment [axis] |
Axis |
|
|
ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis |
| 1516 |
Property, plant and equipment [member] |
Abstract |
|
|
ifrs-smes:PropertyPlantAndEquipmentMember |
| 1517 |
Classes of other provisions [axis] |
Axis |
|
|
ifrs-smes:ClassesOfProvisionsAxis |
| 1518 |
Other provisions [member] |
Abstract |
|
|
ifrs-smes:OtherProvisionsMember |
| 1519 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-smes:ClassesOfShareCapitalAxis |
| 1520 |
Share capital [member] |
Abstract |
|
|
ifrs-smes:ClassesOfShareCapitalMember |
| 1521 |
Components of equity [axis] |
Axis |
|
|
ifrs-smes:ComponentsOfEquityAxis |
| 1522 |
Equity [member] |
Abstract |
|
|
ifrs-smes:EquityMember |
| 1523 |
Consolidated and separate financial statements [axis] |
Axis |
|
|
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis |
| 1524 |
Consolidated [member] |
Abstract |
|
|
ifrs-smes:ConsolidatedMember |
| 1525 |
Creation date [axis] |
Axis |
|
|
ifrs-smes:CreationDateAxis |
| 1526 |
Default financial statements date [member] |
Abstract |
|
|
ifrs-smes:DefaultFinancialStatementsDateMember |
| 1527 |
Defined benefit plans [axis] |
Axis |
|
|
ifrs-smes:DefinedBenefitPlansAxis |
| 1528 |
Defined benefit plans [member] |
Abstract |
|
|
ifrs-smes:DefinedBenefitPlansMember |
| 1529 |
Transferred financial assets that are not derecognised in their entirety [axis] |
Axis |
|
|
ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis |
| 1530 |
Transferred financial assets that are not derecognised in their entirety [member] |
Abstract |
|
|
ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionMember |
| 1531 |
Financial effect of transition from previous GAAP to IFRS for SMEs [axis] |
Axis |
|
|
ifrs-smes:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis |
| 1532 |
IFRS for SMEs [member] |
Abstract |
|
|
ifrs-smes:IFRSsMember |
| 1533 |
Intangible assets material to entity [axis] |
Axis |
|
|
ifrs-smes:IntangibleAssetsMaterialToEntityAxis |
| 1534 |
Intangible assets material to entity [member] |
Abstract |
|
|
ifrs-smes:IntangibleAssetsMaterialToEntityMember |
| 1535 |
Maturity [axis] |
Axis |
|
|
ifrs-smes:MaturityAxis |
| 1536 |
Aggregated time bands [member] |
Abstract |
|
|
ifrs-smes:AggregatedTimeBandsMember |
| 1537 |
Measurement [axis] |
Axis |
|
|
ifrs-smes:MeasurementAxis |
| 1538 |
Aggregated measurement [member] |
Abstract |
|
|
ifrs-smes:AggregatedMeasurementMember |
| 1539 |
Non-adjusting events after reporting period [axis] |
Axis |
|
|
ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis |
| 1540 |
Non-adjusting events after reporting period [member] |
Abstract |
|
|
ifrs-smes:NonadjustingEventsMember |
| 1541 |
Reclassified items [axis] |
Axis |
|
|
ifrs-smes:ReclassifiedItemsAxis |
| 1542 |
Reclassified items [member] |
Abstract |
|
|
ifrs-smes:ReclassifiedItemsMember |
| 1543 |
Reserves within equity [axis] |
Axis |
|
|
ifrs-smes:ReservesWithinEquityAxis |
| 1544 |
Other reserves [member] |
Abstract |
|
|
ifrs-smes:OtherReservesMember |
| 1545 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-smes:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1546 |
Currently stated [member] |
Abstract |
|
|
ifrs-smes:RestatedMember |
| 1547 |
Temporary difference, unused tax losses and unused tax credits [axis] |
Axis |
|
|
ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis |
| 1548 |
Temporary difference, unused tax losses and unused tax credits [member] |
Abstract |
|
|
ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember |
| 1549 |
Types of risks [axis] |
Axis |
|
|
ifrs-smes:TypesOfRisksAxis |
| 1550 |
Risks [member] |
Abstract |
|
|
ifrs-smes:TypesOfRisksMember |
| 1551 |
Types of share-based payment arrangements [axis] |
Axis |
|
|
ifrs-smes:TypesOfSharebasedPaymentArrangementsAxis |
| 1552 |
Share-based payment arrangements [member] |
Abstract |
|
|
ifrs-smes:SharebasedPaymentArrangementsMember |
| 1553 |
http://www.xbrl.org/2008/role/link |
Network |
* |
* |
http://www.xbrl.org/2008/role/link |