Abstract

This document is a human readable presentation and reflects changes between IFRS Taxonomy for IFRS for SMEs Standard 2017 and IFRS Taxonomy for IFRS for SMEs Standard 2018.

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Taxonomy Visualisation

[110000] General information about financial statements
Disclosure of general information about financial statements [text block]	text block	IFRS for SMEs  - 3 Identification of the financial statementsDisclosure
Name of reporting entity or other means of identification	text	IFRS for SMEs 3.23 aDisclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IFRS for SMEs 3.23 aDisclosure
Description of nature of financial statements	text	IFRS for SMEs 9.27 aDisclosure, IFRS for SMEs 9.30 aDisclosure, IFRS for SMEs 3.23 bDisclosure, IFRS for SMEs 9.23 aDisclosure
Date of end of reporting period	yyyy-mm-dd	IFRS for SMEs 3.23 cDisclosure
Period covered by financial statements	text	IFRS for SMEs 3.23 cDisclosure
Description of presentation currency	text	IFRS for SMEs 30.26Disclosure, IFRS for SMEs 3.23 dDisclosure
Level of rounding used in financial statements	text	IFRS for SMEs 3.23 eDisclosure
[210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eDisclosure, IFRS for SMEs 4.11 aDisclosure
Investment property at cost less accumulated depreciation and impairment	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eaDisclosure
Investment property at fair value through profit or loss	X instant, debit	IFRS for SMEs 4.2 fDisclosure, IFRS for SMEs 16.10 eDisclosure
Goodwill	X instant, debit	IFRS for SMEs 4.3Common practice
Intangible assets other than goodwill	X instant, debit	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 4.2 gDisclosure
Investments in associates	X instant, debit	IFRS for SMEs 4.2 jDisclosure, IFRS for SMEs 14.12 bDisclosure
Investments in joint ventures	X instant, debit	IFRS for SMEs 4.2 kDisclosure, IFRS for SMEs 15.19 bDisclosure
Non-current biological assets, at cost less accumulated depreciation and impairment	X instant, debit	IFRS for SMEs 4.2 hDisclosure
Non-current biological assets, at fair value	X instant, debit	IFRS for SMEs 4.2 iDisclosure
Trade and other non-current receivables	X instant, debit	IFRS for SMEs 4.2 bDisclosure, IFRS for SMEs 4.11 bDisclosure
Non-current inventories	X instant, debit	IFRS for SMEs 4.2 dDisclosure
Deferred tax assets	X instant, debit	IFRS for SMEs 4.2 oDisclosure, IFRS for SMEs 29.40 e (i)Disclosure
Current tax assets, non-current	X instant, debit	IFRS for SMEs 4.2 nDisclosure
Other non-current financial assets	X instant, debit	IFRS for SMEs 4.2 cDisclosure
Other non-current non-financial assets	X instant, debit	IFRS for SMEs 4.3Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	IFRS for SMEs 11.35 aDisclosure
Total non-current assets	X instant, debit	IFRS for SMEs 4.6Disclosure
Current assets [abstract]
Current inventories	X instant, debit	IFRS for SMEs 4.11 cDisclosure, IFRS for SMEs 4.2 dDisclosure, IFRS for SMEs 13.22 bDisclosure
Trade and other current receivables	X instant, debit	IFRS for SMEs 4.11 bDisclosure, IFRS for SMEs 4.2 bDisclosure
Current tax assets, current	X instant, debit	IFRS for SMEs 4.2 nDisclosure
Current biological assets, at cost less accumulated depreciation and impairment	X instant, debit	IFRS for SMEs 4.2 hDisclosure
Current biological assets, at fair value	X instant, debit	IFRS for SMEs 4.2 iDisclosure
Other current financial assets	X instant, debit	IFRS for SMEs 4.2 cDisclosure
Other current non-financial assets	X instant, debit	IFRS for SMEs 4.3Common practice
Cash and cash equivalents	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	IFRS for SMEs 11.35 aDisclosure
Total current assets	X instant, debit	IFRS for SMEs 4.5Disclosure
Total assets	X instant, debit	IFRS for SMEs 4.3Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Retained earnings	X instant, credit	IFRS for SMEs 4.11 fDisclosure, IFRS for SMEs 6.5 eDisclosure, IFRS for SMEs 6.5 aDisclosure
Share premium	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Treasury shares	(X) instant, debit	IFRS for SMEs 4.11 fDisclosure
Other equity interest	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Other reserves	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Total equity attributable to owners of parent	X instant, credit	IFRS for SMEs 4.2 rDisclosure
Non-controlling interests	X instant, credit	IFRS for SMEs 4.2 qDisclosure
Total equity	X instant, credit	IFRS for SMEs 4.2 qDisclosure, IFRS for SMEs 6.3 cDisclosure, IFRS for SMEs 35.13 bDisclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Other non-current provisions	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Total non-current provisions	X instant, credit	IFRS for SMEs 4.2 pDisclosure
Trade and other non-current payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Deferred tax liabilities	X instant, credit	IFRS for SMEs 29.40 e (i)Disclosure, IFRS for SMEs 4.2 oDisclosure
Current tax liabilities, non-current	X instant, credit	IFRS for SMEs 4.2 nDisclosure
Other non-current financial liabilities	X instant, credit	IFRS for SMEs 4.2 mCommon practice
Non-current portion of non-current borrowings	X instant, credit	IFRS for SMEs 4.3Common practice
Other non-current non-financial liabilities	X instant, credit	IFRS for SMEs 4.3Common practice
Total non-current liabilities	X instant, credit	IFRS for SMEs 4.8Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Other current provisions	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Total current provisions	X instant, credit	IFRS for SMEs 4.2 pDisclosure
Trade and other current payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Current tax liabilities, current	X instant, credit	IFRS for SMEs 4.2 nDisclosure
Other current financial liabilities	X instant, credit	IFRS for SMEs 4.2 mCommon practice
Current borrowings	X instant, credit	IFRS for SMEs 4.3Common practice
Current portion of non-current borrowings	X instant, credit	IFRS for SMEs 4.3Common practice
Other current non-financial liabilities	X instant, credit	IFRS for SMEs 4.3Common practice
Total current liabilities	X instant, credit	IFRS for SMEs 4.7Disclosure
Total liabilities	X instant, credit	IFRS for SMEs 4.3Disclosure
Total equity and liabilities	X instant, credit	IFRS for SMEs 4.3Disclosure
[220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eDisclosure, IFRS for SMEs 4.11 aDisclosure
Investment property at cost less accumulated depreciation and impairment	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eaDisclosure
Investment property at fair value through profit or loss	X instant, debit	IFRS for SMEs 4.2 fDisclosure, IFRS for SMEs 16.10 eDisclosure
Goodwill	X instant, debit	IFRS for SMEs 4.3Common practice
Intangible assets other than goodwill	X instant, debit	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 4.2 gDisclosure
Other financial assets	X instant, debit	IFRS for SMEs 4.2 cDisclosure
Other non-financial assets	X instant, debit	IFRS for SMEs 4.3Common practice
Investments in associates	X instant, debit	IFRS for SMEs 4.2 jDisclosure, IFRS for SMEs 14.12 bDisclosure
Investments in joint ventures	X instant, debit	IFRS for SMEs 4.2 kDisclosure, IFRS for SMEs 15.19 bDisclosure
Biological assets, at cost less accumulated depreciation and impairment	X instant, debit	IFRS for SMEs 4.2 hDisclosure
Biological assets, at fair value	X instant, debit	IFRS for SMEs 4.2 iDisclosure
Inventories	X instant, debit	IFRS for SMEs 4.2 dDisclosure
Current tax assets	X instant, debit	IFRS for SMEs 4.2 nDisclosure
Deferred tax assets	X instant, debit	IFRS for SMEs 4.2 oDisclosure, IFRS for SMEs 29.40 e (i)Disclosure
Trade and other receivables	X instant, debit	IFRS for SMEs 4.11 bDisclosure, IFRS for SMEs 4.2 bDisclosure
Cash and cash equivalents	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	IFRS for SMEs 11.35 aDisclosure
Total assets	X instant, debit	IFRS for SMEs 4.3Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Retained earnings	X instant, credit	IFRS for SMEs 4.11 fDisclosure, IFRS for SMEs 6.5 eDisclosure, IFRS for SMEs 6.5 aDisclosure
Share premium	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Treasury shares	(X) instant, debit	IFRS for SMEs 4.11 fDisclosure
Other equity interest	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Other reserves	X instant, credit	IFRS for SMEs 4.11 fDisclosure
Total equity attributable to owners of parent	X instant, credit	IFRS for SMEs 4.2 rDisclosure
Non-controlling interests	X instant, credit	IFRS for SMEs 4.2 qDisclosure
Total equity	X instant, credit	IFRS for SMEs 4.2 qDisclosure, IFRS for SMEs 6.3 cDisclosure, IFRS for SMEs 35.13 bDisclosure
Liabilities [abstract]
Trade and other payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Provisions [abstract]
Provisions for employee benefits	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Other provisions	X instant, credit	IFRS for SMEs 21.14 a (i)Disclosure, IFRS for SMEs 4.11 eDisclosure
Total provisions	X instant, credit	IFRS for SMEs 4.2 pDisclosure
Other financial liabilities	X instant, credit	IFRS for SMEs 4.2 mDisclosure
Borrowings	X instant, credit	IFRS for SMEs 4.3Common practice
Other non-financial liabilities	X instant, credit	IFRS for SMEs 4.3Common practice
Current tax liabilities	X instant, credit	IFRS for SMEs 4.2 nDisclosure
Deferred tax liabilities	X instant, credit	IFRS for SMEs 29.40 e (i)Disclosure, IFRS for SMEs 4.2 oDisclosure
Total liabilities	X instant, credit	IFRS for SMEs 4.3Disclosure
Total equity and liabilities	X instant, credit	IFRS for SMEs 4.3Disclosure
[310000] Income statement, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IFRS for SMEs 23.30Disclosure, IFRS for SMEs 5.5 aDisclosure
Cost of sales	(X) duration, debit	IFRS for SMEs 5.11 bDisclosure
Gross profit	X duration, credit	IFRS for SMEs 5.11 bCommon practice
Other income	X duration, credit	IFRS for SMEs 5.9Common practice
Distribution costs	(X) duration, debit	IFRS for SMEs 5.11 bCommon practice
Administrative expenses	(X) duration, debit	IFRS for SMEs 5.11 bCommon practice
Other expense	(X) duration, debit	IFRS for SMEs 5.11 bCommon practice
Other gains (losses)	X duration, credit	IFRS for SMEs 5.9Common practice
Finance income	X duration, credit	IFRS for SMEs 5.9Common practice
Finance costs	(X) duration, debit	IFRS for SMEs 5.5 bDisclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IFRS for SMEs 5.5 cDisclosure
Profit (loss) before tax	X duration, credit	IFRS for SMEs 5.5Common practice
Tax income (expense)	(X) duration, debit	IFRS for SMEs 29.39Disclosure, IFRS for SMEs 5.5 dDisclosure
Profit (loss) from continuing operations	X duration, credit	IFRS for SMEs 5.5Common practice
Profit (loss) from discontinued operations	X duration, credit	IFRS for SMEs 5.5 eDisclosure
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IFRS for SMEs 5.6 a (ii)Disclosure
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS for SMEs 5.6 a (i)Disclosure
[320000] Income statement, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IFRS for SMEs 23.30Disclosure, IFRS for SMEs 5.5 aDisclosure
Other income	X duration, credit	IFRS for SMEs 5.9Common practice
Increase (decrease) in inventories of finished goods and work in progress	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Other work performed by entity and capitalised	X duration, credit	IFRS for SMEs 5.11 aCommon practice
Raw materials and consumables used	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Employee benefits expense	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Depreciation and amortisation expense	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Reversal of impairment loss (impairment loss) recognised in profit or loss	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Other expenses	(X) duration, debit	IFRS for SMEs 5.11 aCommon practice
Other gains (losses)	X duration, credit	IFRS for SMEs 5.9Common practice
Finance income	X duration, credit	IFRS for SMEs 5.9Common practice
Finance costs	(X) duration, debit	IFRS for SMEs 5.5 bDisclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IFRS for SMEs 5.5 cDisclosure
Profit (loss) before tax	X duration, credit	IFRS for SMEs 5.5Common practice
Tax income (expense)	(X) duration, debit	IFRS for SMEs 29.39Disclosure, IFRS for SMEs 5.5 dDisclosure
Profit (loss) from continuing operations	X duration, credit	IFRS for SMEs 5.5Common practice
Profit (loss) from discontinued operations	X duration, credit	IFRS for SMEs 5.5 eDisclosure
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IFRS for SMEs 5.6 a (ii)Disclosure
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS for SMEs 5.6 a (i)Disclosure
[410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, exchange differences on translation	X duration, credit	IFRS for SMEs 5.4 b (i)Disclosure, IFRS for SMEs 5.5 gDisclosure
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans	X duration, credit	IFRS for SMEs 5.4 b (ii)Disclosure, IFRS for SMEs 5.5 gDisclosure
Other comprehensive income, net of tax, gains (losses) on revaluation	X duration, credit	IFRS for SMEs 5.5 gDisclosure, IFRS for SMEs 5.4 b (iv)Disclosure
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, cash flow hedges	X duration, credit	IFRS for SMEs 5.5 gDisclosure, IFRS for SMEs 5.4 b (iii)Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IFRS for SMEs 5.5 hDisclosure
Total other comprehensive income	X duration, credit	IFRS for SMEs 6.3 c (ii)Disclosure, IFRS for SMEs 5.4 bDisclosure
Total comprehensive income	X duration, credit	IFRS for SMEs 5.5 iDisclosure, IFRS for SMEs 6.3 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IFRS for SMEs 5.6 b (ii)Disclosure, IFRS for SMEs 6.3 aDisclosure
Comprehensive income, attributable to non-controlling interests	X duration, credit	IFRS for SMEs 6.3 aDisclosure, IFRS for SMEs 5.6 b (i)Disclosure
[420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, exchange differences on translation	X duration, credit	IFRS for SMEs 5.5 gDisclosure, IFRS for SMEs 5.4 b (i)Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans	X duration, credit	IFRS for SMEs 5.4 b (ii)Disclosure, IFRS for SMEs 28.41 bDisclosure, IFRS for SMEs 5.5 gDisclosure
Other comprehensive income, before tax, gains (losses) on revaluation	X duration, credit	IFRS for SMEs 5.4 b (iv)Disclosure, IFRS for SMEs 5.5 gDisclosure
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, cash flow hedges	X duration, credit	IFRS for SMEs 5.4 b (iii)Disclosure, IFRS for SMEs 5.5 gDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax	X duration, credit	IFRS for SMEs 5.5 hDisclosure
Total other comprehensive income, before tax	X duration, credit	IFRS for SMEs 5.5Common practice
Income tax relating to components of other comprehensive income	(X) duration	IFRS for SMEs 29.40 aDisclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method	(X) duration, debit	IFRS for SMEs 29.40 aDisclosure
Total other comprehensive income	X duration, credit	IFRS for SMEs 6.3 c (ii)Disclosure, IFRS for SMEs 5.4 bDisclosure
Total comprehensive income	X duration, credit	IFRS for SMEs 5.5 iDisclosure, IFRS for SMEs 6.3 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IFRS for SMEs 5.6 b (ii)Disclosure, IFRS for SMEs 6.3 aDisclosure
Comprehensive income, attributable to non-controlling interests	X duration, credit	IFRS for SMEs 6.3 aDisclosure, IFRS for SMEs 5.6 b (i)Disclosure
[510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services	X duration, debit	IFRS for SMEs 7.4 aExample
Receipts from royalties, fees, commissions and other revenue	X duration, debit	IFRS for SMEs 7.4 bExample
Receipts from contracts held for dealing or trading purposes	X duration, debit	IFRS for SMEs 7.4 fExample
Receipts from premiums and claims, annuities and other policy benefits	X duration, debit	IFRS for SMEs 7.4Example
Other cash receipts from operating activities	X duration, debit	IFRS for SMEs 7.4Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services	(X) duration, credit	IFRS for SMEs 7.4 cExample
Payments from contracts held for dealing or trading purpose	(X) duration, credit	IFRS for SMEs 7.4 fExample
Payments to and on behalf of employees	(X) duration, credit	IFRS for SMEs 7.4 dExample
Payments for premiums and claims, annuities and other policy benefits	(X) duration, credit	IFRS for SMEs 7.4Example
Other cash payments from operating activities	(X) duration, credit	IFRS for SMEs 7.4Example
Dividends paid	(X) duration, credit	IFRS for SMEs 7.15Disclosure
Dividends received	X duration, debit	IFRS for SMEs 7.15Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.15Disclosure
Interest received	X duration, debit	IFRS for SMEs 7.15Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.4Disclosure
Net cash flows from (used in) operating activities	X duration	IFRS for SMEs 7.4Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IFRS for SMEs 7.5 dDisclosure
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IFRS for SMEs 7.5 cDisclosure
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IFRS for SMEs 7.5 dExample
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IFRS for SMEs 7.5 cExample
Other cash receipts from sales of interests in joint ventures	X duration, debit	IFRS for SMEs 7.5 dExample
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IFRS for SMEs 7.5 cExample
Proceeds from sales of property, plant and equipment	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of property, plant and equipment	(X) duration, credit	IFRS for SMEs 7.5 aExample
Proceeds from sales of intangible assets	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of intangible assets	(X) duration, credit	IFRS for SMEs 7.5 aExample
Proceeds from sales of other long-term assets	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of other long-term assets	(X) duration, credit	IFRS for SMEs 7.5 aExample
Cash advances and loans made to other parties	(X) duration, credit	IFRS for SMEs 7.5 eExample
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IFRS for SMEs 7.5 fExample
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IFRS for SMEs 7.5 gExample
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IFRS for SMEs 7.5 hExample
Dividends received	X duration, debit	IFRS for SMEs 7.14Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Interest received	X duration, debit	IFRS for SMEs 7.14Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.5Disclosure
Net cash flows from (used in) investing activities	X duration, debit	IFRS for SMEs 7.5Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares	X duration, debit	IFRS for SMEs 7.6 aExample
Proceeds from issuing other equity instruments	X duration, debit	IFRS for SMEs 7.6 aExample
Payments to acquire or redeem entity's shares	(X) duration, credit	IFRS for SMEs 7.6 bExample
Payments of other equity instruments	(X) duration, credit	IFRS for SMEs 7.6Common practice
Proceeds from borrowings	X duration, debit	IFRS for SMEs 7.6 cExample
Repayments of borrowings	(X) duration, credit	IFRS for SMEs 7.6 dExample
Payments of finance lease liabilities	(X) duration, credit	IFRS for SMEs 7.6 eExample
Dividends paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.6Disclosure
Net cash flows from (used in) financing activities	X duration, debit	IFRS for SMEs 7.6Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IFRS for SMEs 7.13Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	X duration, debit	IFRS for SMEs 7.13Disclosure
Net increase (decrease) in cash and cash equivalents	X duration, debit	IFRS for SMEs 7.20Disclosure
Cash and cash equivalents at beginning of period	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Cash and cash equivalents at end of period	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
[520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Adjustments to reconcile profit (loss) [abstract]
Adjustments for non-cash income tax expense	X duration, debit	IFRS for SMEs F5Example
Adjustments for non-cash finance costs	X duration, debit	IFRS for SMEs F5Example
Adjustments for income tax expense	X duration, debit	IFRS for SMEs 7.17Disclosure
Adjustments for finance costs	X duration, debit	IFRS for SMEs 7.8 cCommon practice
Adjustments for decrease (increase) in inventories	X duration, debit	IFRS for SMEs 7.8 aCommon practice
Adjustments for decrease (increase) in trade accounts receivable	X duration, debit	IFRS for SMEs 7.8 aCommon practice
Adjustments for decrease (increase) in other operating receivables	X duration, debit	IFRS for SMEs 7.8 aCommon practice
Adjustments for increase (decrease) in trade accounts payable	X duration, debit	IFRS for SMEs 7.8 aCommon practice
Adjustments for increase (decrease) in other operating payables	X duration, debit	IFRS for SMEs 7.8 aCommon practice
Adjustments for depreciation and amortisation expense	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for provisions	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for unrealised foreign exchange losses (gains)	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for share-based payments	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for fair value losses (gains)	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for undistributed profits of associates	(X) duration, credit	IFRS for SMEs 7.8 bCommon practice
Adjustments for non-controlling interests	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for accrued expenses (income) not yet paid (received)	(X) duration, credit	IFRS for SMEs 7.8 bCommon practice
Other adjustments for non-cash items	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Adjustments for losses (gains) on disposal of non-current assets	X duration, debit	IFRS for SMEs 7.8 bCommon practice
Other adjustments for which cash effects are investing or financing cash flow	X duration, debit	IFRS for SMEs 7.8 cCommon practice
Other adjustments to reconcile profit (loss)	X duration, debit	IFRS for SMEs 7.8Disclosure
Total adjustments to reconcile profit (loss)	X duration, debit	IFRS for SMEs 7.8Disclosure
Dividends paid	(X) duration, credit	IFRS for SMEs 7.15Disclosure
Dividends received	X duration, debit	IFRS for SMEs 7.15Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.15Disclosure
Interest received	X duration, debit	IFRS for SMEs 7.15Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.4Disclosure
Net cash flows from (used in) operating activities	X duration	IFRS for SMEs 7.4Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IFRS for SMEs 7.5 dDisclosure
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IFRS for SMEs 7.5 cDisclosure
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IFRS for SMEs 7.5 dExample
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IFRS for SMEs 7.5 cExample
Other cash receipts from sales of interests in joint ventures	X duration, debit	IFRS for SMEs 7.5 dExample
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IFRS for SMEs 7.5 cExample
Proceeds from sales of property, plant and equipment	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of property, plant and equipment	(X) duration, credit	IFRS for SMEs 7.5 aExample
Proceeds from sales of intangible assets	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of intangible assets	(X) duration, credit	IFRS for SMEs 7.5 aExample
Proceeds from sales of other long-term assets	X duration, debit	IFRS for SMEs 7.5 bExample
Purchase of other long-term assets	(X) duration, credit	IFRS for SMEs 7.5 aExample
Cash advances and loans made to other parties	(X) duration, credit	IFRS for SMEs 7.5 eExample
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IFRS for SMEs 7.5 fExample
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IFRS for SMEs 7.5 gExample
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IFRS for SMEs 7.5 hExample
Dividends received	X duration, debit	IFRS for SMEs 7.14Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Interest received	X duration, debit	IFRS for SMEs 7.14Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.5Disclosure
Net cash flows from (used in) investing activities	X duration, debit	IFRS for SMEs 7.5Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares	X duration, debit	IFRS for SMEs 7.6 aExample
Proceeds from issuing other equity instruments	X duration, debit	IFRS for SMEs 7.6 aExample
Payments to acquire or redeem entity's shares	(X) duration, credit	IFRS for SMEs 7.6 bExample
Payments of other equity instruments	(X) duration, credit	IFRS for SMEs 7.6Common practice
Proceeds from borrowings	X duration, debit	IFRS for SMEs 7.6 cExample
Repayments of borrowings	(X) duration, credit	IFRS for SMEs 7.6 dExample
Payments of finance lease liabilities	(X) duration, credit	IFRS for SMEs 7.6 eExample
Dividends paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Interest paid	(X) duration, credit	IFRS for SMEs 7.14Disclosure
Income taxes refund (paid)	(X) duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Other inflows (outflows) of cash	X duration, debit	IFRS for SMEs 7.6Disclosure
Net cash flows from (used in) financing activities	X duration, debit	IFRS for SMEs 7.6Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IFRS for SMEs 7.13Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	X duration, debit	IFRS for SMEs 7.13Disclosure
Net increase (decrease) in cash and cash equivalents	X duration, debit	IFRS for SMEs 7.20Disclosure
Cash and cash equivalents at beginning of period	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Cash and cash equivalents at end of period	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
[610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]	table	IFRS for SMEs 6.3Disclosure
Components of equity [axis]	axis	IFRS for SMEs 6.3Disclosure
Equity [member]	member [default]	IFRS for SMEs 6.3Disclosure
Equity attributable to owners of parent [member]	member	IFRS for SMEs 6.3Disclosure
Issued capital [member]	member	IFRS for SMEs 6.3Disclosure
Share premium [member]	member	IFRS for SMEs 6.3Disclosure
Treasury shares [member]	member	IFRS for SMEs 6.3Disclosure
Other equity interest [member]	member	IFRS for SMEs 6.3Disclosure
Other reserves [member]	member	IFRS for SMEs 6.3Disclosure, IFRS for SMEs 4.12 bDisclosure
Reserve of exchange differences on translation [member]	member	IFRS for SMEs 6.3Common practice
Reserve of cash flow hedges [member]	member	IFRS for SMEs 6.3Common practice
Revaluation surplus [member]	member	IFRS for SMEs 17.15CDisclosure, IFRS for SMEs 6.3Common practice
Retained earnings [member]	member	IFRS for SMEs 6.3Disclosure
Non-controlling interests [member]	member	IFRS for SMEs 6.3Disclosure
Retrospective application and retrospective restatement [axis]	axis	IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Currently stated [member]	member [default]	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Previously stated [member]	member	IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]	member	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.14 cDisclosure, IFRS for SMEs 10.23 bDisclosure
Increase (decrease) due to changes in accounting policy [member]	member	IFRS for SMEs 10.14 cDisclosure, IFRS for SMEs 10.13 bDisclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]	member	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 10.13 cDisclosure
Increase (decrease) due to voluntary changes in accounting policy [member]	member	IFRS for SMEs 10.14 cDisclosure
Increase (decrease) due to corrections of prior period errors [member]	member	IFRS for SMEs 10.23 cDisclosure, IFRS for SMEs 10.23 bDisclosure
Statement of changes in equity [line items]	line items
Equity at beginning of period	X instant, credit	IFRS for SMEs 4.2 qDisclosure, IFRS for SMEs 6.3 cDisclosure, IFRS for SMEs 35.13 bDisclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Other comprehensive income	X duration, credit	IFRS for SMEs 6.3 c (ii)Disclosure, IFRS for SMEs 5.4 bDisclosure
Total comprehensive income	X duration, credit	IFRS for SMEs 5.5 iDisclosure, IFRS for SMEs 6.3 aDisclosure
Issue of equity	X duration, credit	IFRS for SMEs 6.3 c (iii)Disclosure
Dividends recognised as distributions to owners	(X) duration, debit	IFRS for SMEs 6.3 c (iii)Disclosure
Increase through other contributions by owners, equity	X duration, credit	IFRS for SMEs 6.3 c (iii)Disclosure
Decrease through other distributions to owners, equity	(X) duration, debit	IFRS for SMEs 6.3 c (iii)Disclosure
Increase (decrease) through other changes, equity	X duration, credit	IFRS for SMEs 6.3 cDisclosure
Increase (decrease) through treasury share transactions, equity	X duration, credit	IFRS for SMEs 6.3 c (iii)Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity	X duration, credit	IFRS for SMEs 6.3 c (iii)Disclosure
Increase (decrease) through share-based payment transactions, equity	X duration, credit	IFRS for SMEs 6.3 c (iii)Disclosure
Total increase (decrease) in equity	X duration, credit	IFRS for SMEs 6.3 cDisclosure
Equity at end of period	X instant, credit	IFRS for SMEs 4.2 qDisclosure, IFRS for SMEs 6.3 cDisclosure, IFRS for SMEs 35.13 bDisclosure
[650000] Statement of income and retained earnings, additional disclosures
Statement of income and retained earnings, additional disclosures [abstract]
Retained earnings at beginning of period	X instant, credit	IFRS for SMEs 4.11 fDisclosure, IFRS for SMEs 6.5 eDisclosure, IFRS for SMEs 6.5 aDisclosure
Dividends declared and paid or payable	(X) duration, debit	IFRS for SMEs 6.5 bDisclosure
Increase (decrease) through corrections of errors, retained earnings	X duration, credit	IFRS for SMEs 6.5 cDisclosure
Increase (decrease) through changes in accounting policies, retained earnings	X duration, credit	IFRS for SMEs 6.5 dDisclosure
Retained earnings at end of period	X instant, credit	IFRS for SMEs 4.11 fDisclosure, IFRS for SMEs 6.5 eDisclosure, IFRS for SMEs 6.5 aDisclosure
[800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Buildings	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Total land and buildings	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Machinery	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Vehicles [abstract]
Ships	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Aircraft	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Motor vehicles	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Total vehicles	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Fixtures and fittings	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Office equipment	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Tangible exploration and evaluation assets	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Construction in progress	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Other property, plant and equipment	X instant, debit	IFRS for SMEs 4.11 aCommon practice
Total property, plant and equipment	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eDisclosure, IFRS for SMEs 4.11 aDisclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names	X instant, debit	IFRS for SMEs 4.11Common practice
Intangible exploration and evaluation assets	X instant, debit	IFRS for SMEs 4.11Common practice
Mastheads and publishing titles	X instant, debit	IFRS for SMEs 4.11Common practice
Computer software	X instant, debit	IFRS for SMEs 4.11Common practice
Licences and franchises	X instant, debit	IFRS for SMEs 4.11Common practice
Copyrights, patents and other industrial property rights, service and operating rights	X instant, debit	IFRS for SMEs 4.11Common practice
Recipes, formulae, models, designs and prototypes	X instant, debit	IFRS for SMEs 4.11Common practice
Intangible assets under development	X instant, debit	IFRS for SMEs 4.11Common practice
Service concession arrangements, classified as intangible assets	X instant, debit	IFRS for SMEs 34.15Common practice
Other intangible assets	X instant, debit	IFRS for SMEs 4.11Common practice
Total intangible assets other than goodwill	X instant, debit	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 4.2 gDisclosure
Goodwill	X instant, debit	IFRS for SMEs 4.3Common practice
Total intangible assets and goodwill	X instant, debit	IFRS for SMEs 4.3Common practice
Classes of current inventories [abstract]
Current inventories held for sale	X instant, debit	IFRS for SMEs 4.11 c (i)Disclosure
Current work in progress	X instant, debit	IFRS for SMEs 4.11 c (ii)Disclosure
Current materials and supplies to be consumed in production process or rendering services	X instant, debit	IFRS for SMEs 4.11 c (iii)Disclosure
Total current inventories	X instant, debit	IFRS for SMEs 4.11 cDisclosure, IFRS for SMEs 4.2 dDisclosure, IFRS for SMEs 13.22 bDisclosure
Trade and other non-current receivables [abstract]
Non-current receivables due from related parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Non-current receivables due from other parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Non-current receivables arising from accrued income not yet billed	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Total trade and other non-current receivables	X instant, debit	IFRS for SMEs 4.2 bDisclosure, IFRS for SMEs 4.11 bDisclosure
Trade and other current receivables [abstract]
Current receivables due from related parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Current receivables due from other parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Current receivables arising from accrued income not yet billed	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Total trade and other current receivables	X instant, debit	IFRS for SMEs 4.11 bDisclosure, IFRS for SMEs 4.2 bDisclosure
Trade and other receivables [abstract]
Receivables due from related parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Receivables due from other parties	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Receivables arising from accrued income not yet billed	X instant, debit	IFRS for SMEs 4.11 bDisclosure
Total trade and other receivables	X instant, debit	IFRS for SMEs 4.11 bDisclosure, IFRS for SMEs 4.2 bDisclosure
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand	X instant, debit	IFRS for SMEs 7.20Common practice
Balances with banks	X instant, debit	IFRS for SMEs 7.20Common practice
Total cash	X instant, debit	IFRS for SMEs 7.20Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents	X instant, debit	IFRS for SMEs 7.20Common practice
Short-term investments, classified as cash equivalents	X instant, debit	IFRS for SMEs 7.20Common practice
Other banking arrangements, classified as cash equivalents	X instant, debit	IFRS for SMEs 7.20Common practice
Total cash equivalents	X instant, debit	IFRS for SMEs 7.20Common practice
Other cash and cash equivalents	X instant, debit	IFRS for SMEs 7.20Common practice
Total cash and cash equivalents	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision	X instant, credit	IFRS for SMEs 21A.4Example
Current warranty provision	X instant, credit	IFRS for SMEs 21A.4Example
Total warranty provision	X instant, credit	IFRS for SMEs 21A.4Example
Restructuring provision [abstract]
Non-current restructuring provision	X instant, credit	IFRS for SMEs 21A.3Example
Current restructuring provision	X instant, credit	IFRS for SMEs 21A.3Example
Total restructuring provision	X instant, credit	IFRS for SMEs 21A.3Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision	X instant, credit	IFRS for SMEs 21A.9Example
Current legal proceedings provision	X instant, credit	IFRS for SMEs 21A.9Example
Total legal proceedings provision	X instant, credit	IFRS for SMEs 21A.9Example
Refunds provision [abstract]
Non-current refunds provision	X instant, credit	IFRS for SMEs 21A.5Example
Current refunds provision	X instant, credit	IFRS for SMEs 21A.5Example
Total refunds provision	X instant, credit	IFRS for SMEs 21A.5Example
Onerous contracts provision [abstract]
Non-current onerous contracts provision	X instant, credit	IFRS for SMEs 21A.2Example
Current onerous contracts provision	X instant, credit	IFRS for SMEs 21A.2Example
Total onerous contracts provision	X instant, credit	IFRS for SMEs 21A.2Example
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions	X instant, credit	IFRS for SMEs 4.11 eCommon practice
Current miscellaneous other provisions	X instant, credit	IFRS for SMEs 4.11 eCommon practice
Total miscellaneous other provisions	X instant, credit	IFRS for SMEs 4.11 eCommon practice
Other provisions [abstract]
Other non-current provisions	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Other current provisions	X instant, credit	IFRS for SMEs 4.11 eDisclosure
Total other provisions	X instant, credit	IFRS for SMEs 21.14 a (i)Disclosure, IFRS for SMEs 4.11 eDisclosure
Trade and other non-current payables [abstract]
Non-current trade payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Non-current payables to related parties	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Deferred income classified as non-current	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Accruals classified as non-current	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Total trade and other non-current payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Trade and other current payables [abstract]
Current trade payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Current payables to related parties	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Deferred income classified as current	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Accruals classified as current	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Total trade and other current payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Trade and other payables [abstract]
Trade payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Payables to related parties	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Deferred income	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Accruals	X instant, credit	IFRS for SMEs 4.11 dDisclosure
Total trade and other payables	X instant, credit	IFRS for SMEs 4.11 dDisclosure, IFRS for SMEs 4.2 lDisclosure
Categories of non-current financial assets and non-current financial liabilities [abstract]
Non-current financial assets at fair value through profit or loss	X instant, debit	IFRS for SMEs 11.41 aDisclosure
Non-current financial assets that are debt instruments, at amortised cost	X instant, debit	IFRS for SMEs 11.41 bDisclosure
Non-current financial assets that are equity instruments, at cost	X instant, debit	IFRS for SMEs 11.41 cDisclosure
Non-current financial liabilities at fair value through profit or loss	X instant, credit	IFRS for SMEs 11.41 dDisclosure
Non-current financial liabilities at amortised cost	X instant, credit	IFRS for SMEs 11.41 eDisclosure
Non-current loan commitments, at cost	X instant, credit	IFRS for SMEs 11.41 fDisclosure
Categories of current financial assets and current financial liabilities [abstract]
Current financial assets at fair value through profit or loss	X instant, debit	IFRS for SMEs 11.41 aDisclosure
Current financial assets that are debt instruments, at amortised cost	X instant, debit	IFRS for SMEs 11.41 bDisclosure
Current financial assets that are equity instruments, at cost	X instant, debit	IFRS for SMEs 11.41 cDisclosure
Current financial liabilities at fair value through profit or loss	X instant, credit	IFRS for SMEs 11.41 dDisclosure
Current financial liabilities at amortised cost	X instant, credit	IFRS for SMEs 11.41 eDisclosure
Current loan commitments, at cost	X instant, credit	IFRS for SMEs 11.41 fDisclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss	X instant, debit	IFRS for SMEs 11.41 aDisclosure
Financial assets that are debt instruments, at amortised cost	X instant, debit	IFRS for SMEs 11.41 bDisclosure
Financial assets that are equity instruments, at cost	X instant, debit	IFRS for SMEs 11.41 cDisclosure
Financial liabilities at fair value through profit or loss	X instant, credit	IFRS for SMEs 11.41 dDisclosure
Financial liabilities at amortised cost	X instant, credit	IFRS for SMEs 11.41 eDisclosure
Loan commitments, at cost	X instant, credit	IFRS for SMEs 11.41 fDisclosure
Other reserves [abstract]
Reserve of exchange differences on translation	X instant, credit	IFRS for SMEs 30.25 bDisclosure, IFRS for SMEs 4.3Common practice
Reserve of cash flow hedges	X instant, credit	IFRS for SMEs 4.3Common practice
Revaluation surplus	X instant, credit	IFRS for SMEs 17.15CDisclosure
Total other reserves	X instant, credit	IFRS for SMEs 4.11 fDisclosure
[800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods	X duration, credit	IFRS for SMEs 23.30 b (i)Disclosure
Revenue from rendering of services	X duration, credit	IFRS for SMEs 23.30 b (ii)Disclosure
Revenue from construction contracts	X duration, credit	IFRS for SMEs 23.31 aDisclosure, IFRS for SMEs 23.30 b (viii)Disclosure
Royalty income	X duration, credit	IFRS for SMEs 23.30 b (iv)Disclosure
Interest income	X duration, credit	IFRS for SMEs 23.30 b (iii)Disclosure
Dividend income	X duration, credit	IFRS for SMEs 23.30 b (v)Disclosure
Revenue from commissions	X duration, credit	IFRS for SMEs 23.30 b (vi)Disclosure
Income from government grants	X duration, credit	IFRS for SMEs 23.30 b (vii)Disclosure, IFRS for SMEs 24.6 aDisclosure
Revenue from franchise fees	X duration, credit	IFRS for SMEs 23A.25Example
Other revenue	X duration, credit	IFRS for SMEs 23.30 b (viii)Disclosure
Total revenue	X duration, credit	IFRS for SMEs 23.30Disclosure, IFRS for SMEs 5.5 aDisclosure
Classes of employee benefits expense [abstract]
Wages and salaries	X duration, debit	IFRS for SMEs 28.4Common practice
Social security contributions	X duration, debit	IFRS for SMEs 28.4Common practice
Other short-term employee benefits	X duration, debit	IFRS for SMEs 28.4Common practice
Post-employment benefit expense, defined contribution plans	X duration, debit	IFRS for SMEs 28.40Disclosure
Post-employment benefit expense, defined benefit plans	X duration, debit	IFRS for SMEs 28.41 g (i)Disclosure
Termination benefits expense	X duration, debit	IFRS for SMEs 28.1Common practice
Other long-term employee benefits	X duration, debit	IFRS for SMEs 28.1Common practice
Other employee expense	X duration, debit	IFRS for SMEs 28.1Common practice
Total employee benefits expense	X duration, debit	IFRS for SMEs 5.11 aCommon practice
[810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information [text block]	text block	IFRS for SMEs 3.17 eDisclosure
Name of reporting entity or other means of identification	text	IFRS for SMEs 3.23 aDisclosure
Domicile of entity	text	IFRS for SMEs 3.24 aDisclosure
Legal form of entity	text	IFRS for SMEs 3.24 aDisclosure
Country of incorporation	text	IFRS for SMEs 3.24 aDisclosure
Address of entity's registered office	text	IFRS for SMEs 3.24 aDisclosure
Principal place of business	text	IFRS for SMEs 3.24 aDisclosure
Description of nature of entity's operations and principal activities	text	IFRS for SMEs 3.24 bDisclosure
Name of parent entity	text	IFRS for SMEs 33.5Disclosure
Name of ultimate parent of group	text	IFRS for SMEs 33.5Disclosure
Statement of compliance with IFRS for SMEs [text block]	text block	IFRS for SMEs 8.4 aDisclosure, IFRS for SMEs 3.3Disclosure
Management conclusion on fair presentation as consequence of departure	text	IFRS for SMEs 3.5 aDisclosure
Explanation of departure from IFRS for SMEs	text	IFRS for SMEs 3.5 cDisclosure, IFRS for SMEs 3.5 bDisclosure
Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements	text	IFRS for SMEs 3.7 aDisclosure
Explanation of adjustments that would be necessary to achieve fair presentation	text	IFRS for SMEs 3.7 bDisclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]	text block	IFRS for SMEs 3.9Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis	text	IFRS for SMEs 3.9Disclosure
Explanation of why entity not regarded as going concern	text	IFRS for SMEs 3.9Disclosure
Description of reason for using longer or shorter reporting period	text	IFRS for SMEs 3.10 bDisclosure, IFRS for SMEs 3.10 aDisclosure
Description of fact that amounts presented in financial statements are not entirely comparable	text	IFRS for SMEs 3.10 cDisclosure
Disclosure of reclassifications or changes in presentation [text block]	text block	IFRS for SMEs 3.12Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]	table	IFRS for SMEs 3.12Disclosure
Reclassified items [axis]	axis	IFRS for SMEs 3.12Disclosure
Reclassified items [member]	member [default]	IFRS for SMEs 3.12Disclosure
Disclosure of reclassifications or changes in presentation [line items]	line items
Description of nature of reclassifications or changes in presentation	text	IFRS for SMEs 3.12 aDisclosure
Amount of reclassifications or changes in presentation	X duration	IFRS for SMEs 3.12 bDisclosure
Description of reason for reclassifications or changes in presentation	text	IFRS for SMEs 3.12 cDisclosure
Description of reason why reclassification of comparative amounts is impracticable	text	IFRS for SMEs 3.13Disclosure
Disclosure of summary of significant accounting policies [text block]	text block	IFRS for SMEs 8.4 bDisclosure
Explanation of measurement bases used in preparing financial statements [text block]	text block	IFRS for SMEs 8.5 aDisclosure
Description of other accounting policies relevant to understanding of financial statements [text block]	text block	IFRS for SMEs 8.5 bDisclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts	text	IFRS for SMEs 8.6Disclosure
Description of basis for preparing and presenting information not required by IFRS for SMEs	text	IFRS for SMEs 3.25Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment	text	IFRS for SMEs 8.7Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]	text block	IFRS for SMEs 8.7Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]	table	IFRS for SMEs 8.7Disclosure
Assets and liabilities [axis]	axis	IFRS for SMEs 8.7Disclosure
Assets and liabilities [member]	member [default]	IFRS for SMEs 8.7Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]	line items
Description of nature of assets with significant risk of material adjustments within next financial year	text	IFRS for SMEs 8.7 aDisclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year	text	IFRS for SMEs 8.7 aDisclosure
Assets with significant risk of material adjustments within next financial year	X instant, debit	IFRS for SMEs 8.7 bDisclosure
Liabilities with significant risk of material adjustments within next financial year	X instant, credit	IFRS for SMEs 8.7 bDisclosure
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort	text	IFRS for SMEs 22.20Disclosure
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort	text	IFRS for SMEs 22.20Disclosure
[811000] Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IFRS for SMEs  - 10 Scope of this sectionDisclosure
Disclosure of initial application of amendment to IFRS for SMEs [text block]	text block	IFRS for SMEs 10.13 aDisclosure
Disclosure of voluntary change in accounting policy [text block]	text block	IFRS for SMEs 10.14Disclosure
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy	text	IFRS for SMEs 10.13 dDisclosure, IFRS for SMEs 10.14 dDisclosure
Disclosure of changes in accounting estimates [text block]	text block	IFRS for SMEs 10.18Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]	table	IFRS for SMEs 10.18Disclosure
Accounting estimates [axis]	axis	IFRS for SMEs 10.18Disclosure
Accounting estimates [member]	member [default]	IFRS for SMEs 10.18Disclosure
Disclosure of changes in accounting estimates [line items]	line items
Description of nature of change in accounting estimate [text block]	text block	IFRS for SMEs 10.18Disclosure
Increase (decrease) in accounting estimate	X duration	IFRS for SMEs 10.18Disclosure
Description of fact that amount of change in accounting estimate is impracticable [text block]	text block	IFRS for SMEs 10.18Disclosure
Description of nature of accounting errors in prior periods [text block]	text block	IFRS for SMEs 10.23 aDisclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors	text	IFRS for SMEs 10.23 dDisclosure
[815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]	text block	IFRS for SMEs  - 32 DisclosureDisclosure
Explanation of body of authorisation	text	IFRS for SMEs 32.9Disclosure
Date of authorisation for issue of financial statements	yyyy-mm-dd	IFRS for SMEs 32.9Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue	text	IFRS for SMEs 32.9Disclosure
Disclosure of non-adjusting events after reporting period [text block]	text block	IFRS for SMEs 32.10Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]	table	IFRS for SMEs 32.10Disclosure
Non-adjusting events after reporting period [axis]	axis	IFRS for SMEs 32.10Disclosure
Non-adjusting events after reporting period [member]	member [default]	IFRS for SMEs 32.10Disclosure
Major business combination [member]	member	IFRS for SMEs 32.11 aExample
Disposal of major subsidiary [member]	member	IFRS for SMEs 32.11 aExample
Announcement of plan to discontinue operation [member]	member	IFRS for SMEs 32.11 bExample
Major purchases of assets [member]	member	IFRS for SMEs 32.11 cExample
Other disposals of assets [member]	member	IFRS for SMEs 32.11 cExample
Expropriation of major assets by government [member]	member	IFRS for SMEs 32.11 cExample
Destruction of major production plant [member]	member	IFRS for SMEs 32.11 dExample
Announcing or commencing implementation of major restructuring [member]	member	IFRS for SMEs 32.11 eExample
Issues or repurchases of entity's debt or equity instruments [member]	member	IFRS for SMEs 32.11 fExample
Abnormally large changes in asset prices or foreign exchange rates [member]	member	IFRS for SMEs 32.11 gExample
Changes in tax rates or tax laws enacted or announced [member]	member	IFRS for SMEs 32.11 hExample
Entering into significant commitments or contingent liabilities [member]	member	IFRS for SMEs 32.11 iExample
Commencement of major litigation [member]	member	IFRS for SMEs 32.11 jExample
Disclosure of non-adjusting events after reporting period [line items]	line items
Description of nature of non-adjusting event after reporting period	text	IFRS for SMEs 32.10 aDisclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]	text block	IFRS for SMEs 32.10 bDisclosure
[816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]	text block	IFRS for SMEs  - 31 DisclosuresDisclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency	text	IFRS for SMEs 31.15 aDisclosure
Description of identity of price index	text	IFRS for SMEs 31.15 bDisclosure
Level of price index	X.XX	IFRS for SMEs 31.15 bDisclosure
Price index movements	X.XX	IFRS for SMEs 31.15 bDisclosure
Gains (losses) on net monetary position	X duration, credit	IFRS for SMEs 31.15 cDisclosure
[817000] Notes - Business combinations
Disclosure of business combinations [text block]	text block	IFRS for SMEs  - 19 DisclosuresDisclosure
Disclosure of detailed information about business combinations [text block]	text block	IFRS for SMEs 19.25Example
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]	table	IFRS for SMEs 19.25Disclosure
Business combinations [axis]	axis	IFRS for SMEs 19.25Disclosure
Entity's total for business combinations [member]	member [default]	IFRS for SMEs 19.25Disclosure
Business combinations [member]	member	IFRS for SMEs 19.25Disclosure
Disclosure of detailed information about business combination [line items]	line items
Name of acquiree	text	IFRS for SMEs 19.25 aDisclosure
Description of acquiree	text	IFRS for SMEs 19.25 aDisclosure
Date of acquisition	yyyy-mm-dd	IFRS for SMEs 19.25 bDisclosure
Percentage of voting equity interests acquired	X.XX	IFRS for SMEs 19.25 cDisclosure
Cost of business combination	X duration, debit	IFRS for SMEs 19.25 dDisclosure
Description of components of cost of business combination	text	IFRS for SMEs 19.25 dDisclosure
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date	X instant, debit	IFRS for SMEs 19.25 eExample
Inventory recognised as of acquisition date	X instant, debit	IFRS for SMEs 19.25 eExample
Property, plant and equipment recognised as of acquisition date	X instant, debit	IFRS for SMEs 19.25 eExample
Identifiable intangible assets recognised as of acquisition date	X instant, debit	IFRS for SMEs 19.25 eExample
Financial liabilities recognised as of acquisition date	(X) instant, credit	IFRS for SMEs 19.25 eExample
Contingent liabilities recognised as of acquisition date	(X) instant, credit	IFRS for SMEs 19.25 eExample
Net identifiable assets acquired (liabilities assumed)	X instant, debit	IFRS for SMEs 19.25 eExample
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	X duration, credit	IFRS for SMEs 19.25 fDisclosure
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	text	IFRS for SMEs 19.25 fDisclosure
Description of factors that make up goodwill recognised	text	IFRS for SMEs 19.25 gDisclosure
Useful lives, goodwill	text	IFRS for SMEs 19.26Disclosure
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period	X instant, debit	IFRS for SMEs 4.3Common practice
Changes in goodwill [abstract]
Additional recognition, goodwill	X duration, debit	IFRS for SMEs 19.26 aDisclosure
Increase (decrease) through net exchange differences, goodwill	X duration, debit	IFRS for SMEs 19.26 dDisclosure
Increase (decrease) through other changes, goodwill	X duration, debit	IFRS for SMEs 19.26 dDisclosure
Impairment loss recognised in profit or loss, goodwill	(X) duration	IFRS for SMEs 19.26 bDisclosure
Amortisation, goodwill	(X) duration	IFRS for SMEs 19.26 dDisclosure
Decrease through disposal of previously acquired businesses, goodwill	(X) duration, credit	IFRS for SMEs 19.26 cDisclosure
Total increase (decrease) in goodwill	X duration, debit	IFRS for SMEs 19.26Disclosure
Goodwill at end of period	X instant, debit	IFRS for SMEs 4.3Common practice
[818000] Notes - Related party
Disclosure of related party [text block]	text block	IFRS for SMEs  - 33 DisclosuresDisclosure
Name of parent entity	text	IFRS for SMEs 33.5Disclosure
Name of ultimate parent of group	text	IFRS for SMEs 33.5Disclosure
Name of most senior parent entity producing publicly available financial statements	text	IFRS for SMEs 33.5Disclosure
Explanation of relationships between parent and subsidiaries	text	IFRS for SMEs 33.5Disclosure
Key management personnel compensation	X duration, debit	IFRS for SMEs 33.7Disclosure
Disclosure of transactions between related parties [text block]	text block	IFRS for SMEs 33.10Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]	table	IFRS for SMEs 33.10Disclosure
Categories of related parties [axis]	axis	IFRS for SMEs 33.10Disclosure
Entity's total for related parties [member]	member [default]	IFRS for SMEs 33.10Disclosure
Related parties [member]	member	IFRS for SMEs 33.10Disclosure
Entities with control, joint control or significant influence over entity [member]	member	IFRS for SMEs 33.10 aDisclosure
Entities over which entity has control, joint control or significant influence [member]	member	IFRS for SMEs 33.10 bDisclosure
Key management personnel of entity or parent [member]	member	IFRS for SMEs 33.10 cDisclosure
Other related parties [member]	member	IFRS for SMEs 33.10 dDisclosure
Disclosure of transactions between related parties [line items]	line items
Description of transactions with related party	text	IFRS for SMEs 33.9Disclosure
Description of nature of related party relationship	text	IFRS for SMEs 33.9Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions	X duration, debit	IFRS for SMEs 33.12 aExample
Revenue from sale of goods, related party transactions	X duration, credit	IFRS for SMEs 33.12 aExample
Purchases of property and other assets, related party transactions	X duration, debit	IFRS for SMEs 33.12 bExample
Sales of property and other assets, related party transactions	X duration, credit	IFRS for SMEs 33.12 bExample
Services received, related party transactions	X duration, debit	IFRS for SMEs 33.12 cExample
Revenue from rendering of services, related party transactions	X duration, credit	IFRS for SMEs 33.12 cExample
Leases as lessor, related party transactions	X duration	IFRS for SMEs 33.12 dExample
Leases as lessee, related party transactions	X duration	IFRS for SMEs 33.12 dExample
Transfers of research and development from entity, related party transactions	X duration	IFRS for SMEs 33.12 eExample
Transfers of research and development to entity, related party transactions	X duration	IFRS for SMEs 33.12 eExample
Transfers under license agreements from entity, related party transactions	X duration	IFRS for SMEs 33.12 fExample
Transfers under license agreements to entity, related party transactions	X duration	IFRS for SMEs 33.12 fExample
Transfers under finance agreements from entity, related party transactions	X duration	IFRS for SMEs 33.12 gExample
Transfers under finance agreements to entity, related party transactions	X duration	IFRS for SMEs 33.12 gExample
Provision of guarantees or collateral by entity, related party transactions	X duration	IFRS for SMEs 33.12 hExample
Provision of guarantees or collateral to entity, related party transactions	X duration	IFRS for SMEs 33.12 hExample
Settlement of liabilities by entity on behalf of related party, related party transactions	X duration	IFRS for SMEs 33.12 iExample
Settlement of liabilities on behalf of entity by related party, related party transactions	X duration	IFRS for SMEs 33.12 iExample
Participation in defined benefit plan that shares risks between group entities, related party transactions	X duration	IFRS for SMEs 33.12 jExample
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions	X instant, credit	IFRS for SMEs 33.9 bDisclosure
Amounts receivable, related party transactions	X instant, debit	IFRS for SMEs 33.9 bDisclosure
Explanation of terms and conditions of outstanding balances for related party transaction	text	IFRS for SMEs 33.9 b (i)Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction	text	IFRS for SMEs 33.9 b (ii)Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction	X instant, credit	IFRS for SMEs 33.9 cDisclosure
Expense recognised during period for bad and doubtful debts for related party transaction	X duration, debit	IFRS for SMEs 33.9 dDisclosure
[819100] Notes - First time adoption
Disclosure of first-time adoption [text block]	text block	IFRS for SMEs  - 35 DisclosuresDisclosure
Identification of amounts that have not been restated at date of transition to IFRS for SMEs	text	IFRS for SMEs 35.11Disclosure
Description of omission of disclosures required by IFRS for SMEs	text	IFRS for SMEs 35.11Disclosure
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs	text	IFRS for SMEs A3Disclosure
Disclosure of comparative information prepared under previous GAAP [text block]	text block	IFRS for SMEs 35.13Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]	table	IFRS for SMEs 35.13Disclosure
Financial effect of transition from previous GAAP to IFRS for SMEs [axis]	axis	IFRS for SMEs 35.13Disclosure
IFRS for SMEs [member]	member [default]	IFRS for SMEs 35.13Disclosure
Previous GAAP [member]	member	IFRS for SMEs 35.13Disclosure
Effect of transition to IFRS for SMEs [member]	member	IFRS for SMEs 35.13Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]	line items
Equity	X instant, credit	IFRS for SMEs 4.2 qDisclosure, IFRS for SMEs 6.3 cDisclosure, IFRS for SMEs 35.13 bDisclosure
Profit (loss)	X duration, credit	IFRS for SMEs 6.3 c (i)Disclosure, IFRS for SMEs 5.5 fDisclosure, IFRS for SMEs 35.13 cDisclosure, IFRS for SMEs 7.7 bDisclosure
Explanation of effect of transition on reported financial position	text	IFRS for SMEs 35.12Disclosure
Explanation of effect of transition on reported financial performance	text	IFRS for SMEs 35.12Disclosure
Explanation of effect of transition on reported cash flows	text	IFRS for SMEs 35.12Disclosure
Description of reason why entity stopped applying IFRS for SMEs	text	IFRS for SMEs 35.12A aDisclosure
Description of reason why entity is resuming application of IFRS for SMEs	text	IFRS for SMEs 35.12A bDisclosure
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs	text	IFRS for SMEs 35.12A cDisclosure
Explanation of fact that financial statements for previous periods not presented	text	IFRS for SMEs 35.15Disclosure
[822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]	text block	IFRS for SMEs  - 17 DisclosuresDisclosure
Disclosure of detailed information about property, plant and equipment [text block]	text block	IFRS for SMEs 17.31Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]	table	IFRS for SMEs 17.31Disclosure
Classes of property, plant and equipment [axis]	axis	IFRS for SMEs 17.31Disclosure
Property, plant and equipment [member]	member [default]	IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 bDisclosure, IFRS for SMEs 17.31Disclosure
Land and buildings [member]	member	IFRS for SMEs 17.2Common practice
Land [member]	member	IFRS for SMEs 17.2Common practice
Buildings [member]	member	IFRS for SMEs 17.2Common practice
Machinery [member]	member	IFRS for SMEs 17.2Common practice
Vehicles [member]	member	IFRS for SMEs 17.2Common practice
Ships [member]	member	IFRS for SMEs 17.2Common practice
Aircraft [member]	member	IFRS for SMEs 17.2Common practice
Motor vehicles [member]	member	IFRS for SMEs 17.2Common practice
Fixtures and fittings [member]	member	IFRS for SMEs 17.2Common practice
Office equipment [member]	member	IFRS for SMEs 17.2Common practice
Tangible exploration and evaluation assets [member]	member	IFRS for SMEs 17.2Common practice
Construction in progress [member]	member	IFRS for SMEs 17.2Common practice
Other property, plant and equipment [member]	member	IFRS for SMEs 17.2Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 17.31 eDisclosure
Carrying amount [member]	member [default]	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 20.14Disclosure
Gross carrying amount [member]	member	IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 17.31 dDisclosure
Accumulated depreciation, amortisation and impairment [member]	member	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure
Disclosure of detailed information about property, plant and equipment [line items]	line items
Measurement bases, property, plant and equipment	text	IFRS for SMEs 17.31 aDisclosure
Depreciation method, property, plant and equipment	text	IFRS for SMEs 17.31 bDisclosure
Useful lives or depreciation rates, property, plant and equipment	text	IFRS for SMEs 17.31 cDisclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eDisclosure, IFRS for SMEs 4.11 aDisclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment	X duration, debit	IFRS for SMEs 17.31 e (i)Disclosure
Acquisitions through business combinations, property, plant and equipment	X duration, debit	IFRS for SMEs 17.31 e (iii)Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment	X duration, debit	IFRS for SMEs 17.31 e (viii)Common practice
Depreciation, property, plant and equipment	(X) duration	IFRS for SMEs 17.31 e (vii)Disclosure
Revaluation increase (decrease), property, plant and equipment	X duration, debit	IFRS for SMEs 17.33 eDisclosure, IFRS for SMEs 17.31 e (iv)Disclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment	(X) duration	IFRS for SMEs 17.31 e (iv)Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment	X duration	IFRS for SMEs 17.31 e (iv)Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment	(X) duration	IFRS for SMEs 17.31 e (vi)Disclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment	X duration	IFRS for SMEs 17.31 e (vi)Disclosure
Increase (decrease) through other changes, property, plant and equipment	X duration, debit	IFRS for SMEs 17.31 e (viii)Disclosure
Disposals, property, plant and equipment	(X) duration, credit	IFRS for SMEs 17.31 e (ii)Disclosure
Total increase (decrease) in property, plant and equipment	X duration, debit	IFRS for SMEs 17.31 eDisclosure
Property, plant and equipment at end of period	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eDisclosure, IFRS for SMEs 4.11 aDisclosure
Effective date of revaluation, property, plant and equipment	yyyy-mm-dd	IFRS for SMEs 17.33 aDisclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment	text	IFRS for SMEs 17.33 bDisclosure
Explanation of revaluation methods and significant assumptions, property, plant and equipment	text	IFRS for SMEs 17.33 cDisclosure
Property, plant and equipment, revalued assets, at cost	X instant, debit	IFRS for SMEs 17.33 dDisclosure
Measurement bases, investment property at cost less accumulated depreciation and impairment	text	IFRS for SMEs 17.31 aDisclosure
Depreciation method, investment property at cost less accumulated depreciation and impairment	text	IFRS for SMEs 17.31 bDisclosure
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment	text	IFRS for SMEs 17.31 cDisclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]	text block	IFRS for SMEs 17.31Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]	table	IFRS for SMEs 17.31Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 17.31 eDisclosure
Carrying amount [member]	member [default]	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 20.14Disclosure
Gross carrying amount [member]	member	IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 17.31 dDisclosure
Accumulated depreciation, amortisation and impairment [member]	member	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items]	line items
Investment property at cost less accumulated depreciation and impairment at beginning of period	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eaDisclosure
Changes in investment property at cost less accumulated depreciation and impairment [abstract]
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 17.31 e (i)Disclosure
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 17.31 e (iii)Disclosure
Transfer to (from) investment property at fair value through profit or loss [abstract]
Transfer to investment property at fair value through profit or loss	(X) duration, credit	IFRS for SMEs 17.31 e (v)Disclosure
Transfer from investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 17.31 e (v)Disclosure
Net transfer to (from) investment property at fair value through profit or loss	X duration, credit	IFRS for SMEs 17.31 e (v)Disclosure
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 17.31 e (viii)Common practice
Depreciation, investment property at cost less accumulated depreciation and impairment	(X) duration	IFRS for SMEs 17.31 e (vii)Disclosure
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment	(X) duration	IFRS for SMEs 17.31 e (vi)Disclosure
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment	X duration	IFRS for SMEs 17.31 e (vi)Disclosure
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 17.31 e (viii)Disclosure
Disposals, investment property at cost less accumulated depreciation and impairment	(X) duration, credit	IFRS for SMEs 17.31 e (ii)Disclosure
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 17.31 eDisclosure
Investment property at cost less accumulated depreciation and impairment at end of period	X instant, debit	IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 4.2 eaDisclosure
Property, plant and equipment, restrictions on title	X instant, debit	IFRS for SMEs 17.32 aDisclosure
Description of existence of restrictions on title, property, plant and equipment	text	IFRS for SMEs 17.32 aDisclosure
Property, plant and equipment, pledged as security	X instant, debit	IFRS for SMEs 17.32 aDisclosure
Contractual commitments for acquisition of property, plant and equipment	X instant, credit	IFRS for SMEs 17.32 bDisclosure
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort	text	IFRS for SMEs 17.32 cDisclosure
Description of reasons why fair value measurement of investment property would involve undue cost or effort	text	IFRS for SMEs 17.32 cDisclosure
Property, plant and equipment, revaluation surplus	X instant, credit	IFRS for SMEs 17.33 eDisclosure
Revaluation increase (decrease), property, plant and equipment	X duration, debit	IFRS for SMEs 17.33 eDisclosure, IFRS for SMEs 17.31 e (iv)Disclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment	text	IFRS for SMEs 17.33 eDisclosure
[822390] Notes - Financial instruments
Disclosure of financial instruments [text block]	text block	IFRS for SMEs  - 11 DisclosuresDisclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss	X instant, debit	IFRS for SMEs 11.41 aDisclosure
Financial assets that are debt instruments, at amortised cost	X instant, debit	IFRS for SMEs 11.41 bDisclosure
Financial assets that are equity instruments, at cost	X instant, debit	IFRS for SMEs 11.41 cDisclosure
Financial liabilities at fair value through profit or loss	X instant, credit	IFRS for SMEs 11.41 dDisclosure
Financial liabilities at amortised cost	X instant, credit	IFRS for SMEs 11.41 eDisclosure
Loan commitments, at cost	X instant, credit	IFRS for SMEs 11.41 fDisclosure
Description of basis and assumptions to determine fair value	text	IFRS for SMEs 11.43Disclosure
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	text	IFRS for SMEs 11.44Disclosure
Financial assets whose fair value is no longer available or is not available without undue cost or effort	X instant, debit	IFRS for SMEs 11.44Disclosure
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort	X instant, credit	IFRS for SMEs 11.44Disclosure
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	text	IFRS for SMEs 11.44Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]	text block	IFRS for SMEs 11.45Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]	table	IFRS for SMEs 11.45Disclosure
Transferred financial assets that are not derecognised in their entirety [axis]	axis	IFRS for SMEs 11.45Disclosure
Transferred financial assets that are not derecognised in their entirety [member]	member [default]	IFRS for SMEs 11.45Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]	line items
Description of nature of transferred financial assets that are not derecognised in their entirety	text	IFRS for SMEs 11.45 aDisclosure
Description of nature of risks and rewards of ownership to which entity is exposed	text	IFRS for SMEs 11.45 bDisclosure
Assets that entity continues to recognise	X instant, debit	IFRS for SMEs 11.45 cDisclosure
Associated liabilities that entity continues to recognise	X instant, credit	IFRS for SMEs 11.45 cDisclosure
Financial assets pledged as collateral for liabilities or contingent liabilities	X instant, debit	IFRS for SMEs 11.46 aDisclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities	text	IFRS for SMEs 11.46 bDisclosure
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable	text	IFRS for SMEs 11.47 aDisclosure
Loans payable in breach of terms or default	X instant, credit	IFRS for SMEs 11.47 bDisclosure
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue	text	IFRS for SMEs 11.47 cDisclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss	X duration, credit	IFRS for SMEs 11.48 a (i)Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss	X duration, credit	IFRS for SMEs 11.48 a (ii)Disclosure
Gains (losses) on financial assets at amortised cost	X duration, credit	IFRS for SMEs 11.48 a (iii)Disclosure
Gains (losses) on financial liabilities at amortised cost	X duration, credit	IFRS for SMEs 11.48 a (iv)Disclosure
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
Interest income for financial assets not at fair value through profit or loss	X duration, credit	IFRS for SMEs 11.48 bDisclosure
Interest expense for financial liabilities not at fair value through profit or loss	X duration, debit	IFRS for SMEs 11.48 bDisclosure
Disclosure of financial assets [text block]	text block	IFRS for SMEs 11.48 cDisclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]	table	IFRS for SMEs 11.48 cDisclosure
Classes of financial assets [axis]	axis	IFRS for SMEs 11.48 cDisclosure
Financial assets, class [member]	member [default]	IFRS for SMEs 11.48 cDisclosure
Disclosure of financial assets [line items]	line items
Impairment loss on financial assets	X duration, debit	IFRS for SMEs 11.48 cDisclosure
Disclosure of hedge accounting [text block]	text block	IFRS for SMEs 12.26Disclosure
Disclosure of detailed information about hedges [text block]	text block	IFRS for SMEs 12.27Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]	table	IFRS for SMEs 12.27Disclosure
Types of risks [axis]	axis	IFRS for SMEs 12.27Disclosure
Risks [member]	member [default]	IFRS for SMEs 12.27Disclosure
Interest rate risks of debt instruments measured at amortised cost [member]	member	IFRS for SMEs 12.17 aDisclosure
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]	member	IFRS for SMEs 12.17 bDisclosure
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]	member	IFRS for SMEs 12.17 cDisclosure
Foreign exchange risks in net investment in foreign operations [member]	member	IFRS for SMEs 12.17 dDisclosure
Disclosure of detailed information about hedges [line items]	line items
Description of type of hedge	text	IFRS for SMEs 12.27 aDisclosure
Description of financial instruments designated as hedging instruments	text	IFRS for SMEs 12.27 bDisclosure
Financial instruments designated as hedging instruments, at fair value	X instant	IFRS for SMEs 12.27 bDisclosure
Description of nature of risks being hedged	text	IFRS for SMEs 12.27 cDisclosure
Gains (losses) on hedging instrument, fair value hedges	X duration, credit	IFRS for SMEs 12.28 aDisclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges	X duration, credit	IFRS for SMEs 12.28 bDisclosure
Description of periods when cash flows expected to occur	text	IFRS for SMEs 12.29 aDisclosure
Description of periods when cash flows affect profit or loss	text	IFRS for SMEs 12.29 aDisclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur	text	IFRS for SMEs 12.29 bDisclosure
Gains (losses) on cash flow hedges, net of tax	X duration, credit	IFRS for SMEs 12.29 cDisclosure
Gains (losses) on cash flow hedges, before tax	X duration, credit	IFRS for SMEs 12.29 cDisclosure
Reclassification adjustments on cash flow hedges, net of tax	X duration, debit	IFRS for SMEs 12.29 dDisclosure
Reclassification adjustments on cash flow hedges, before tax	X duration, debit	IFRS for SMEs 12.29 dDisclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss	X duration, credit	IFRS for SMEs 12.29 eDisclosure
[823180] Notes - Intangible assets
Disclosure of intangible assets [text block]	text block	IFRS for SMEs  - 18 DisclosuresDisclosure
Disclosure of detailed information about intangible assets [text block]	text block	IFRS for SMEs 18.27Disclosure
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]	table	IFRS for SMEs 18.27Disclosure
Classes of intangible assets other than goodwill [axis]	axis	IFRS for SMEs 18.27Disclosure
Intangible assets other than goodwill [member]	member [default]	IFRS for SMEs 18.27Disclosure, IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 dDisclosure
Brand names [member]	member	IFRS for SMEs 18.27Common practice
Intangible exploration and evaluation assets [member]	member	IFRS for SMEs 18.27Common practice
Mastheads and publishing titles [member]	member	IFRS for SMEs 18.27Common practice
Computer software [member]	member	IFRS for SMEs 18.27Common practice
Licences and franchises [member]	member	IFRS for SMEs 18.27Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]	member	IFRS for SMEs 18.27Common practice
Recipes, formulae, models, designs and prototypes [member]	member	IFRS for SMEs 18.27Common practice
Intangible assets under development [member]	member	IFRS for SMEs 18.27Common practice
Service concession arrangements, classified as intangible assets [member]	member	IFRS for SMEs 34.15Common practice
Other intangible assets [member]	member	IFRS for SMEs 18.27Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 17.31 eDisclosure
Carrying amount [member]	member [default]	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 20.14Disclosure
Gross carrying amount [member]	member	IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 17.31 dDisclosure
Accumulated depreciation, amortisation and impairment [member]	member	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure
Disclosure of detailed information about intangible assets [line items]	line items
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included	text	IFRS for SMEs 18.27 dDisclosure
Amortisation method, intangible assets other than goodwill	text	IFRS for SMEs 18.27 bDisclosure
Useful lives or amortisation rates, intangible assets other than goodwill	text	IFRS for SMEs 18.27 aDisclosure
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period	X instant, debit	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 4.2 gDisclosure
Changes in intangible assets other than goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill	X duration, debit	IFRS for SMEs 18.27 e (i)Disclosure
Acquisitions through business combinations, intangible assets other than goodwill	X duration, debit	IFRS for SMEs 18.27 e (iii)Disclosure
Increase (decrease) through net exchange differences, intangible assets other than goodwill	X duration, debit	IFRS for SMEs 18.27 e (vi)Disclosure
Amortisation, intangible assets other than goodwill	(X) duration	IFRS for SMEs 18.27 e (iv)Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill	(X) duration	IFRS for SMEs 18.27 e (v)Disclosure
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill	X duration	IFRS for SMEs 18.27 e (v)Disclosure
Increase (decrease) through other changes, intangible assets other than goodwill	X duration, debit	IFRS for SMEs 18.27 e (vi)Disclosure
Disposals, intangible assets other than goodwill	(X) duration, credit	IFRS for SMEs 18.27 e (ii)Disclosure
Total increase (decrease) in intangible assets other than goodwill	X duration, debit	IFRS for SMEs 18.27 eDisclosure
Intangible assets other than goodwill at end of period	X instant, debit	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 4.2 gDisclosure
Disclosure of intangible assets material to entity [text block]	text block	IFRS for SMEs 18.28 aDisclosure
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]	table	IFRS for SMEs 18.28 aDisclosure
Intangible assets material to entity [axis]	axis	IFRS for SMEs 18.28 aDisclosure
Intangible assets material to entity [member]	member [default]	IFRS for SMEs 18.28 aDisclosure
Disclosure of intangible assets material to entity [line items]	line items
Description of intangible assets material to entity	text	IFRS for SMEs 18.28 aDisclosure
Intangible assets material to entity	X instant, debit	IFRS for SMEs 18.28 aDisclosure
Remaining amortisation period of intangible assets material to entity	X.XX	IFRS for SMEs 18.28 aDisclosure
Intangible assets acquired by way of government grant, fair value initially recognised	X instant, debit	IFRS for SMEs 18.28 b (i)Disclosure
Intangible assets acquired by way of government grant	X instant, debit	IFRS for SMEs 18.28 b (ii)Disclosure
Intangible assets whose title is restricted	X instant, debit	IFRS for SMEs 18.28 cDisclosure
Intangible assets pledged as security for liabilities	X instant, debit	IFRS for SMEs 18.28 cDisclosure
Contractual commitments for acquisition of intangible assets	X instant, credit	IFRS for SMEs 18.28 dDisclosure
Research and development expense	X duration, debit	IFRS for SMEs 18.29Disclosure
[824180] Notes - Agriculture
Disclosure of biological assets [text block]	text block	IFRS for SMEs  - 34 AgricultureDisclosure
Description of biological assets	text	IFRS for SMEs 34.10 aDisclosure, IFRS for SMEs 34.7 aDisclosure
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets	text	IFRS for SMEs 34.7 bDisclosure
Disclosure of reconciliation of changes in biological assets [text block]	text block	IFRS for SMEs 34.7 cDisclosure
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]	table	IFRS for SMEs 34.2Disclosure
Measurement [axis]	axis	IFRS for SMEs 34.2Disclosure
Aggregated measurement [member]	member [default]	IFRS for SMEs 34.2Disclosure
At fair value [member]	member	IFRS for SMEs 34.2 aDisclosure
At cost [member]	member	IFRS for SMEs 34.2 bDisclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 17.31 eDisclosure
Carrying amount [member]	member [default]	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 20.14Disclosure
Gross carrying amount [member]	member	IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 17.31 dDisclosure
Accumulated depreciation, amortisation and impairment [member]	member	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure
Disclosure of reconciliation of changes in biological assets [line items]	line items
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period	X instant, debit	IFRS for SMEs 34.7 cDisclosure
Changes in biological assets [abstract]
Gains (losses) on fair value adjustment, biological assets	X duration	IFRS for SMEs 34.7 c (i)Disclosure
Additions other than through business combinations, biological assets	X duration, debit	IFRS for SMEs 34.7 c (ii)Disclosure
Decrease due to harvest, biological assets	(X) duration, credit	IFRS for SMEs 34.7 c (iii)Disclosure
Acquisitions through business combinations, biological assets	X duration, debit	IFRS for SMEs 34.7 c (iv)Disclosure
Increase (decrease) through net exchange differences, biological assets	X duration, debit	IFRS for SMEs 34.7 c (v)Disclosure
Increase (decrease) through other changes, biological assets	X duration, debit	IFRS for SMEs 34.7 c (vi)Disclosure
Disposals, biological assets	(X) duration, credit	IFRS for SMEs 34.7 c (vi)Disclosure
Total increase (decrease) in biological assets	X duration, debit	IFRS for SMEs 34.7 cDisclosure
Biological assets at end of period	X instant, debit	IFRS for SMEs 34.7 cDisclosure
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost	text	IFRS for SMEs 34.10 bDisclosure
Depreciation method, biological assets, at cost	text	IFRS for SMEs 34.10 cDisclosure
Useful lives or depreciation rates, biological assets, at cost	text	IFRS for SMEs 34.10 dDisclosure
[825100] Notes - Investment property
Disclosure of investment property at fair value through profit or loss [text block]	text block	IFRS for SMEs  - 16 DisclosuresDisclosure
Description of methods and significant assumptions applied in determining fair value of investment property	text	IFRS for SMEs 16.10 aDisclosure
Description of extent to which fair value of investment property is based on valuation by independent valuer	text	IFRS for SMEs 16.10 bDisclosure
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	text	IFRS for SMEs 16.10 cDisclosure
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	X instant	IFRS for SMEs 16.10 cDisclosure
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements	text	IFRS for SMEs 16.10 dDisclosure
Reconciliation of changes in investment property at fair value through profit or loss [abstract]
Investment property at fair value through profit or loss at beginning of period	X instant, debit	IFRS for SMEs 4.2 fDisclosure, IFRS for SMEs 16.10 eDisclosure
Changes in investment property at fair value through profit or loss [abstract]
Additions other than through business combinations, investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 e (i)Disclosure
Acquisitions through business combinations, investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 e (i)Disclosure
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss	X duration	IFRS for SMEs 16.10 e (ii)Disclosure
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
Transfer to investment property at cost less accumulated depreciation and impairment	(X) duration, credit	IFRS for SMEs 16.10 e (iii)Disclosure
Transfer from investment property at cost less accumulated depreciation and impairment	X duration, debit	IFRS for SMEs 16.10 e (iii)Disclosure
Net transfer to (from) investment property at cost less accumulated depreciation and impairment	X duration, credit	IFRS for SMEs 16.10 e (iii)Disclosure
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 e (iv)Disclosure
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 e (v)Disclosure
Increase (decrease) through other changes, investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 e (v)Disclosure
Total increase (decrease) in investment property at fair value through profit or loss	X duration, debit	IFRS for SMEs 16.10 eDisclosure
Investment property at fair value through profit or loss at end of period	X instant, debit	IFRS for SMEs 4.2 fDisclosure, IFRS for SMEs 16.10 eDisclosure
[825480] Notes - Consolidated, combined and separate financial statements
Disclosure of consolidated, separate and combined financial statements [text block]	text block	IFRS for SMEs  - 9 Separate financial statementsDisclosure, IFRS for SMEs  - 9 Combined financial statementsDisclosure, IFRS for SMEs  - 9 Disclosures in consolidated financial statementsDisclosure
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights	text	IFRS for SMEs 9.23 bDisclosure
Date of end of reporting period of financial statements of subsidiary	yyyy-mm-dd	IFRS for SMEs 9.23 cDisclosure
Description of nature and extent of significant restrictions on transfer of funds to entity	text	IFRS for SMEs 9.23 dDisclosure
Description of nature of financial statements	text	IFRS for SMEs 9.27 aDisclosure, IFRS for SMEs 9.30 aDisclosure, IFRS for SMEs 3.23 bDisclosure, IFRS for SMEs 9.23 aDisclosure
Investments in subsidiaries not consolidated at reporting date	X instant, debit	IFRS for SMEs 9.23ADisclosure
Explanation of reasons why combined financial statements are prepared	text	IFRS for SMEs 9.30 bDisclosure
Description of basis for determining which entities are included in combined financial statements	text	IFRS for SMEs 9.30 cDisclosure
Description of basis of preparation of combined financial statements	text	IFRS for SMEs 9.30 dDisclosure
Method used to account for investments in subsidiaries	text	IFRS for SMEs 9.27 bDisclosure
Method used to account for investments in jointly controlled entities	text	IFRS for SMEs 9.27 bDisclosure
Method used to account for investments in associates	text	IFRS for SMEs 9.27 bDisclosure
Description of identification of financial statements to which separate financial statements relate	text	IFRS for SMEs 9.27Disclosure
[825500] Notes - Interests in joint ventures
Disclosure of interests in joint ventures [text block]	text block	IFRS for SMEs  - 15 DisclosuresDisclosure
Description of accounting policy for investments in joint ventures [text block]	text block	IFRS for SMEs 15.19 aDisclosure, IFRS for SMEs 8.5 bDisclosure
Investments in joint ventures	X instant, debit	IFRS for SMEs 4.2 kDisclosure, IFRS for SMEs 15.19 bDisclosure
Fair value of investments in joint ventures for which there are quoted market prices	X instant, debit	IFRS for SMEs 15.19 cDisclosure
Commitments in relation to joint ventures	X instant, credit	IFRS for SMEs 15.19 dDisclosure
Share of profit (loss) of joint ventures accounted for using equity method	X duration, credit	IFRS for SMEs 15.20Disclosure
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method	X duration, credit	IFRS for SMEs 15.20Disclosure
Statement that undue cost or effort exemption is applied for jointly controlled entities	text	IFRS for SMEs 15.21Disclosure
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort	text	IFRS for SMEs 15.21Disclosure
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied	X instant, debit	IFRS for SMEs 15.21Disclosure
[825600] Notes - Investments in associates
Disclosure of investment in associates [text block]	text block	IFRS for SMEs  - 14 DisclosuresDisclosure
Description of accounting policy for investment in associates [text block]	text block	IFRS for SMEs 14.12 aDisclosure, IFRS for SMEs 8.5 bDisclosure
Investments in associates	X instant, debit	IFRS for SMEs 4.2 jDisclosure, IFRS for SMEs 14.12 bDisclosure
Fair value of investments in associates for which there are quoted market prices	X instant, debit	IFRS for SMEs 14.12 cDisclosure
Dividends and other distributions from associates accounted for by cost model recognised as income	X duration, credit	IFRS for SMEs 14.13Disclosure
Share of profit (loss) of associates accounted for using equity method	X duration, credit	IFRS for SMEs 14.14Disclosure
Share of profit (loss) of discontinued operations of associates accounted for using equity method	X duration, credit	IFRS for SMEs 14.14Disclosure
Statement that undue cost or effort exemption is applied for associates	text	IFRS for SMEs 14.15Disclosure
Description of reasons why fair value measurement of associates would involve undue cost or effort	text	IFRS for SMEs 14.15Disclosure
Investments in associates accounted for under cost model because undue cost or effort exemption is applied	X instant, debit	IFRS for SMEs 14.15Disclosure
[825900] Notes - Non-current assets or disposal groups held for sale
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block]	text block	IFRS for SMEs 4.14Disclosure
Description of assets or group of assets and liabilities if entity has binding sale agreement	text	IFRS for SMEs 4.14 aDisclosure
Description of facts and circumstances of sale or plan	text	IFRS for SMEs 4.14 bDisclosure
Assets for which entity has binding sale agreement	X instant, debit	IFRS for SMEs 4.14 cDisclosure
Liabilities for which entity has binding sale agreement	X instant, credit	IFRS for SMEs 4.14 cDisclosure
[826380] Notes - Inventories
Disclosure of inventories [text block]	text block	IFRS for SMEs  - 13 DisclosuresDisclosure
Description of accounting policy for measuring inventories [text block]	text block	IFRS for SMEs 8.5 bDisclosure, IFRS for SMEs 13.22 aDisclosure
Description of inventory cost formulas	text	IFRS for SMEs 13.22 aDisclosure
Inventory write-down	X duration	IFRS for SMEs 13.22 dDisclosure
Reversal of inventory write-down	X duration	IFRS for SMEs 13.22 dDisclosure
Cost of inventories recognised as expense during period	X duration, debit	IFRS for SMEs 13.22 cDisclosure
Inventories pledged as security for liabilities	X instant, debit	IFRS for SMEs 13.22 eDisclosure
[827570] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IFRS for SMEs  - 21 DisclosuresDisclosure
Disclosure of other provisions [text block]	text block	IFRS for SMEs 21.14Disclosure
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]	table	IFRS for SMEs 21.14Disclosure
Classes of other provisions [axis]	axis	IFRS for SMEs 21.14Disclosure
Other provisions [member]	member [default]	IFRS for SMEs 21.14Disclosure
Warranty provision [member]	member	IFRS for SMEs 21A.4Example
Restructuring provision [member]	member	IFRS for SMEs 21A.3Example
Legal proceedings provision [member]	member	IFRS for SMEs 21A.9Example
Refunds provision [member]	member	IFRS for SMEs 21A.5Example
Onerous contracts provision [member]	member	IFRS for SMEs 21A.2Example
Miscellaneous other provisions [member]	member	IFRS for SMEs 21.14Common practice
Disclosure of other provisions [line items]	line items
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period	X instant, credit	IFRS for SMEs 21.14 a (i)Disclosure, IFRS for SMEs 4.11 eDisclosure
Changes in other provisions [abstract]
Additional provisions, other provisions	X duration, credit	IFRS for SMEs 21.14 a (ii)Disclosure
Provision used, other provisions	(X) duration, debit	IFRS for SMEs 21.14 a (iii)Disclosure
Unused provision reversed, other provisions	(X) duration, debit	IFRS for SMEs 21.14 a (iv)Disclosure
Increase (decrease) through net exchange differences, other provisions	X duration, credit	IFRS for SMEs 21.14 aCommon practice
Increase (decrease) through transfers and other changes, other provisions	X duration, credit	IFRS for SMEs 21.14 aCommon practice
Total increase (decrease) in other provisions	X duration, credit	IFRS for SMEs 21.14 aDisclosure
Other provisions at end of period	X instant, credit	IFRS for SMEs 21.14 a (i)Disclosure, IFRS for SMEs 4.11 eDisclosure
Description of nature of obligation, other provisions	text	IFRS for SMEs 21.14 bDisclosure
Description of expected timing of outflows, other provisions	text	IFRS for SMEs 21.14 bDisclosure
Indication of uncertainties of amount or timing of outflows, other provisions	text	IFRS for SMEs 21.14 cDisclosure
Asset recognised for expected reimbursement, other provisions	X instant, debit	IFRS for SMEs 21.14 dDisclosure
Expected reimbursement, other provisions	X instant, debit	IFRS for SMEs 21.14 dDisclosure
Disclosure of contingent liabilities [text block]	text block	IFRS for SMEs 21.15Disclosure
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]	table	IFRS for SMEs 21.15Disclosure
Classes of contingent liabilities [axis]	axis	IFRS for SMEs 21.15Disclosure
Contingent liabilities [member]	member [default]	IFRS for SMEs 21.15Disclosure
Warranty contingent liability [member]	member	IFRS for SMEs 21.15Disclosure
Restructuring contingent liability [member]	member	IFRS for SMEs 21.15Disclosure
Legal proceedings contingent liability [member]	member	IFRS for SMEs 21.15Disclosure
Onerous contracts contingent liability [member]	member	IFRS for SMEs 21.15Disclosure
Contingent liability for decommissioning, restoration and rehabilitation costs [member]	member	IFRS for SMEs 21.15Disclosure
Other contingent liabilities [member]	member	IFRS for SMEs 21.15Disclosure
Disclosure of contingent liabilities [line items]	line items
Description of nature of obligation, contingent liabilities	text	IFRS for SMEs 21.15Disclosure
Explanation of estimated financial effect of contingent liabilities	text	IFRS for SMEs 21.15 aDisclosure
Estimated financial effect of contingent liabilities	X instant	IFRS for SMEs 21.15 aDisclosure
Explanation of possibility of reimbursement, contingent liabilities	text	IFRS for SMEs 21.15 cDisclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities	text	IFRS for SMEs 21.15 bDisclosure
Description of nature of contingent assets	text	IFRS for SMEs 21.16Disclosure
Explanation of estimated financial effect of contingent assets	text	IFRS for SMEs 21.16Disclosure
Estimated financial effect of contingent assets	X instant	IFRS for SMEs 21.16Disclosure
Statement that estimate of financial effect of contingent assets would involve undue cost or effort	text	IFRS for SMEs 21.16Disclosure
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort	text	IFRS for SMEs 21.16Disclosure
Information about contingent liabilities that disclosure is not practicable	text	IFRS for SMEs 21.15Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision	text	IFRS for SMEs 21.17Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability	text	IFRS for SMEs 21.17Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset	text	IFRS for SMEs 21.17Disclosure
[831110] Notes - Revenue
Disclosure of revenue [text block]	text block	IFRS for SMEs  - 23 DisclosuresDisclosure
Description of accounting policy for recognition of revenue [text block]	text block	IFRS for SMEs 8.5 bDisclosure, IFRS for SMEs 23.30 aDisclosure
[831400] Notes - Government grants
Disclosure of government grants [text block]	text block	IFRS for SMEs  - 24 DisclosuresDisclosure
Description of nature of government grants recognised in financial statements	text	IFRS for SMEs 24.6 aDisclosure
Government grants	X instant, credit	IFRS for SMEs 24.6 aDisclosure
Income from government grants	X duration, credit	IFRS for SMEs 23.30 b (vii)Disclosure, IFRS for SMEs 24.6 aDisclosure
Indication of other forms of government assistance with direct benefits for entity	text	IFRS for SMEs 24.6 cDisclosure
Explanation of unfulfilled conditions and other contingencies attaching to government assistance	text	IFRS for SMEs 24.6 bDisclosure
[831710] Notes - Construction contracts
Disclosure of recognised revenue from construction contracts [text block]	text block	IFRS for SMEs 23.31Disclosure
Revenue from construction contracts	X duration, credit	IFRS for SMEs 23.31 aDisclosure, IFRS for SMEs 23.30 b (viii)Disclosure
Methods used to determine construction contract revenue recognised	text	IFRS for SMEs 23.31 bDisclosure
Methods used to determine stage of completion of construction in progress	text	IFRS for SMEs 23.31 cDisclosure
Gross amount due from customers for contract work as asset	X instant, debit	IFRS for SMEs 23.32 aDisclosure
Gross amount due to customers for contract work as liability	X instant, credit	IFRS for SMEs 23.32 bDisclosure
[832410] Notes - Impairment of assets
Disclosure of impairment of assets [text block]	text block	IFRS for SMEs  - 27 DisclosuresDisclosure
Disclosure of impairment loss and reversal of impairment loss [text block]	text block	IFRS for SMEs 27.32Disclosure
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]	table	IFRS for SMEs 27.32Disclosure
Classes of assets [axis]	axis	IFRS for SMEs 27.32Disclosure, IFRS for SMEs 20.13 aDisclosure
Assets [member]	member [default]	IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.32Disclosure
Inventories [member]	member	IFRS for SMEs 27.33 aDisclosure
Property, plant and equipment [member]	member	IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 bDisclosure, IFRS for SMEs 17.31Disclosure
Goodwill [member]	member	IFRS for SMEs 27.33 cDisclosure
Intangible assets other than goodwill [member]	member	IFRS for SMEs 18.27Disclosure, IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 dDisclosure
Investments in associates [member]	member	IFRS for SMEs 27.33 eDisclosure
Investments in joint ventures [member]	member	IFRS for SMEs 27.33 fDisclosure
Disclosure of impairment loss and reversal of impairment loss [line items]	line items
Impairment loss recognised in profit or loss	X duration, debit	IFRS for SMEs 27.32 aDisclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included	text	IFRS for SMEs 27.32 aDisclosure
Reversal of impairment loss recognised in profit or loss	X duration, credit	IFRS for SMEs 27.32 bDisclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed	text	IFRS for SMEs 27.32 bDisclosure
[832600] Notes - Leases
Disclosure of leases [text block]	text block	IFRS for SMEs  - 20 Scope of this sectionDisclosure
Disclosure of recognised finance lease as assets by lessee [text block]	text block	IFRS for SMEs 20.13 aDisclosure
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [table]	table	IFRS for SMEs 20.13 aDisclosure
Classes of assets [axis]	axis	IFRS for SMEs 27.32Disclosure, IFRS for SMEs 20.13 aDisclosure
Assets [member]	member [default]	IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.32Disclosure
Property, plant and equipment [member]	member	IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 bDisclosure, IFRS for SMEs 17.31Disclosure
Intangible assets other than goodwill [member]	member	IFRS for SMEs 18.27Disclosure, IFRS for SMEs 20.13 aDisclosure, IFRS for SMEs 27.33 dDisclosure
Investment property [member]	member	IFRS for SMEs 20.13 aDisclosure
Biological assets [member]	member	IFRS for SMEs 20.13 aDisclosure
Other assets [member]	member	IFRS for SMEs 20.13 aDisclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 17.31 eDisclosure
Carrying amount [member]	member [default]	IFRS for SMEs 18.27 eDisclosure, IFRS for SMEs 34.7 cDisclosure, IFRS for SMEs 17.31 eDisclosure, IFRS for SMEs 20.14Disclosure
Gross carrying amount [member]	member	IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 17.31 dDisclosure
Accumulated depreciation, amortisation and impairment [member]	member	IFRS for SMEs 17.31 dDisclosure, IFRS for SMEs 18.27 cDisclosure, IFRS for SMEs 34.10 eDisclosure, IFRS for SMEs 20.14Disclosure
Disclosure of recognised finance lease as assets by lessee [line items]	line items
Recognised finance lease as assets	X instant, debit	IFRS for SMEs 20.13 aDisclosure
Disclosure of finance lease and operating lease by lessee [text block]	text block	IFRS for SMEs  - 20 Financial statements of lessees—finance leasesDisclosure, IFRS for SMEs  - 20 Financial statements of lessees—operating leasesDisclosure
Disclosure of finance lease and operating lease by lessee [abstract]
Disclosure of finance lease and operating lease by lessee [table]	table	IFRS for SMEs 20.16 aDisclosure, IFRS for SMEs 20.13 bDisclosure
Maturity [axis]	axis	IFRS for SMEs 20.30 aDisclosure, IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.13 bDisclosure, IFRS for SMEs 20.16 aDisclosure
Aggregated time bands [member]	member [default]	IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.30 aDisclosure, IFRS for SMEs 20.13 bDisclosure, IFRS for SMEs 20.16 aDisclosure
Not later than one year [member]	member	IFRS for SMEs 20.13 b (i)Disclosure, IFRS for SMEs 20.23 a (i)Disclosure, IFRS for SMEs 20.30 a (i)Disclosure, IFRS for SMEs 20.16 a (i)Disclosure
Later than one year and not later than five years [member]	member	IFRS for SMEs 20.23 a (ii)Disclosure, IFRS for SMEs 20.16 a (ii)Disclosure, IFRS for SMEs 20.13 b (ii)Disclosure, IFRS for SMEs 20.30 a (ii)Disclosure
Later than five years [member]	member	IFRS for SMEs 20.23 a (iii)Disclosure, IFRS for SMEs 20.13 b (iii)Disclosure, IFRS for SMEs 20.30 a (iii)Disclosure, IFRS for SMEs 20.16 a (iii)Disclosure
Disclosure of finance lease and operating lease by lessee [line items]	line items
Minimum finance lease payments payable	X instant, credit	IFRS for SMEs 20.13 bDisclosure
Minimum lease payments payable under non-cancellable operating lease	X instant, credit	IFRS for SMEs 20.16 aDisclosure
Lease and sublease payments recognised as expense	X duration, debit	IFRS for SMEs 20.16 bDisclosure
Description of significant leasing arrangements by lessee classified as finance lease	text	IFRS for SMEs 20.13 cDisclosure
Description of significant leasing arrangements by lessee classified as operating lease	text	IFRS for SMEs 20.16 cDisclosure
Disclosure of finance lease and operating lease by lessor [text block]	text block	IFRS for SMEs  - 20 Financial statements of lessors—operating leasesDisclosure, IFRS for SMEs  - 20 Financial statements of lessors—finance leasesDisclosure
Disclosure of finance lease and operating lease by lessor [abstract]
Disclosure of finance lease and operating lease by lessor [table]	table	IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.30 aDisclosure
Maturity [axis]	axis	IFRS for SMEs 20.30 aDisclosure, IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.13 bDisclosure, IFRS for SMEs 20.16 aDisclosure
Aggregated time bands [member]	member [default]	IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.30 aDisclosure, IFRS for SMEs 20.13 bDisclosure, IFRS for SMEs 20.16 aDisclosure
Not later than one year [member]	member	IFRS for SMEs 20.13 b (i)Disclosure, IFRS for SMEs 20.23 a (i)Disclosure, IFRS for SMEs 20.30 a (i)Disclosure, IFRS for SMEs 20.16 a (i)Disclosure
Later than one year and not later than five years [member]	member	IFRS for SMEs 20.23 a (ii)Disclosure, IFRS for SMEs 20.16 a (ii)Disclosure, IFRS for SMEs 20.13 b (ii)Disclosure, IFRS for SMEs 20.30 a (ii)Disclosure
Later than five years [member]	member	IFRS for SMEs 20.23 a (iii)Disclosure, IFRS for SMEs 20.13 b (iii)Disclosure, IFRS for SMEs 20.30 a (iii)Disclosure, IFRS for SMEs 20.16 a (iii)Disclosure
Disclosure of finance lease and operating lease by lessor [line items]	line items
Gross investment in finance lease	X instant, debit	IFRS for SMEs 20.23 aDisclosure
Unearned finance income on finance lease	X instant, debit	IFRS for SMEs 20.23 aDisclosure, IFRS for SMEs 20.23 bDisclosure
Minimum finance lease payments receivable, at present value	X instant, debit	IFRS for SMEs 20.23 aDisclosure
Minimum lease payments receivable under non-cancellable operating lease	X instant, debit	IFRS for SMEs 20.30 aDisclosure
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance lease	X duration, credit	IFRS for SMEs 20.23 eDisclosure
Contingent rents recognised as income, classified as operating lease	X duration, credit	IFRS for SMEs 20.30 bDisclosure
Total contingent rents recognised as income	X duration, credit	IFRS for SMEs 20.23 eDisclosure
Explanation of unguaranteed residual values accruing to benefit of lessor	text	IFRS for SMEs 20.23 cDisclosure
Accumulated allowance for uncollectible minimum lease payments receivable	X instant, credit	IFRS for SMEs 20.23 dDisclosure
Description of significant leasing arrangements by lessor classified as finance lease	text	IFRS for SMEs 20.23 fDisclosure
Description of significant leasing arrangements by lessor classified as operating lease	text	IFRS for SMEs 20.30 cDisclosure
[834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements [text block]	text block	IFRS for SMEs  - 26 DisclosuresDisclosure
Disclosure of terms and conditions of share-based payment arrangement [text block]	text block	IFRS for SMEs 26.18 aDisclosure
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]	table	IFRS for SMEs 26.18 aDisclosure
Types of share-based payment arrangements [axis]	axis	IFRS for SMEs 26.18 aDisclosure
Share-based payment arrangements [member]	member [default]	IFRS for SMEs 26.18 aDisclosure
Disclosure of terms and conditions of share-based payment arrangement [line items]	line items
Description of share-based payment arrangement	text	IFRS for SMEs 26.18 aDisclosure
Description of vesting requirements for share-based payment arrangement	text	IFRS for SMEs 26.18 aDisclosure
Description of maximum term of options granted for share-based payment arrangement	text	IFRS for SMEs 26.18 aDisclosure
Description of method of settlement for share-based payment arrangement	text	IFRS for SMEs 26.18 aDisclosure
Disclosure of number and weighted average exercise prices of share options [text block]	text block	IFRS for SMEs 26.18 bDisclosure
Number of share options outstanding in share-based payment arrangement at beginning of period	X.XX	IFRS for SMEs 26.18 b (i)Disclosure, IFRS for SMEs 26.18 b (vi)Disclosure
Number of share options granted in share-based payment arrangement	X.XX	IFRS for SMEs 26.18 b (ii)Disclosure
Number of share options forfeited in share-based payment arrangement	X.XX	IFRS for SMEs 26.18 b (iii)Disclosure
Number of share options exercised in share-based payment arrangement	X.XX	IFRS for SMEs 26.18 b (iv)Disclosure
Number of share options expired in share-based payment arrangement	X.XX	IFRS for SMEs 26.18 b (v)Disclosure
Number of share options outstanding in share-based payment arrangement at end of period	X.XX	IFRS for SMEs 26.18 b (i)Disclosure, IFRS for SMEs 26.18 b (vi)Disclosure
Number of share options exercisable in share-based payment arrangement	X.XX	IFRS for SMEs 26.18 b (vii)Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	X instant	IFRS for SMEs 26.18 b (i)Disclosure, IFRS for SMEs 26.18 b (vi)Disclosure
Weighted average exercise price of share options granted in share-based payment arrangement	X duration	IFRS for SMEs 26.18 b (ii)Disclosure
Weighted average exercise price of share options forfeited in share-based payment arrangement	X duration	IFRS for SMEs 26.18 b (iii)Disclosure
Weighted average exercise price of share options exercised in share-based payment arrangement	X duration	IFRS for SMEs 26.18 b (iv)Disclosure
Weighted average exercise price of share options expired in share-based payment arrangement	X duration	IFRS for SMEs 26.18 b (v)Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	X instant	IFRS for SMEs 26.18 b (i)Disclosure, IFRS for SMEs 26.18 b (vi)Disclosure
Weighted average exercise price of share options exercisable in share-based payment arrangement	X instant	IFRS for SMEs 26.18 b (vii)Disclosure
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments	text	IFRS for SMEs 26.19Disclosure
Description of liability measurement for cash-settled share-based payment arrangements	text	IFRS for SMEs 26.20Disclosure
Explanation of modifications, modified share-based payment arrangements	text	IFRS for SMEs 26.21Disclosure
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group	text	IFRS for SMEs 26.22Disclosure
Expense from share-based payment transactions	X duration, debit	IFRS for SMEs 26.23 aDisclosure
Liabilities from share-based payment transactions	X instant, credit	IFRS for SMEs 26.23 bDisclosure
[834480] Notes - Employee benefits
Disclosure of employee benefits [text block]	text block	IFRS for SMEs  - 28 DisclosuresDisclosure
Disclosure of defined benefit plans [text block]	text block	IFRS for SMEs 28.41Disclosure
Description of fact that multi-employer or state plan is defined benefit plan	text	IFRS for SMEs 28.40Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]	table	IFRS for SMEs 28.41Disclosure
Defined benefit plans [axis]	axis	IFRS for SMEs 28.41Disclosure
Defined benefit plans [member]	member [default]	IFRS for SMEs 28.41Disclosure
Multi-employer defined benefit plans [member]	member	IFRS for SMEs 28.40Disclosure
Disclosure of defined benefit plans [line items]	line items
Description of type of plan	text	IFRS for SMEs 28.41 aDisclosure
Description of accounting policy for recognising actuarial gains and losses [text block]	text block	IFRS for SMEs 28.41 bDisclosure, IFRS for SMEs 8.5 bDisclosure
Actuarial gains (losses) recognised in profit or loss, defined benefit plan	X duration, credit	IFRS for SMEs 28.41 bDisclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans	X duration, credit	IFRS for SMEs 5.4 b (ii)Disclosure, IFRS for SMEs 28.41 bDisclosure, IFRS for SMEs 5.5 gDisclosure
Explanation of uses of any simplifications in measuring defined benefit obligation	text	IFRS for SMEs 28.41 cDisclosure
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort	text	IFRS for SMEs 28.41 cDisclosure
Date of most recent comprehensive actuarial valuation	yyyy-mm-dd	IFRS for SMEs 28.41 dDisclosure
Description of adjustments made to measure defined benefit obligation	text	IFRS for SMEs 28.41 dDisclosure
Reconciliation of changes in present value of defined benefit obligation [abstract]
Defined benefit obligation, at present value at beginning of period	X instant, credit	IFRS for SMEs 28.41 eDisclosure
Changes in defined benefit obligation, at present value [abstract]
Increase (decrease) through current service cost, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through interest cost, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Acquisitions through business combinations, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value	(X) duration, debit	IFRS for SMEs 28.41 eDisclosure
Contributions by plan participants, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Decrease through benefits paid, defined benefit obligation, at present value	(X) duration, debit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through past service cost, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through curtailments, defined benefit obligation, at present value	(X) duration, debit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through settlements, defined benefit obligation, at present value	(X) duration, debit	IFRS for SMEs 28.41 eDisclosure
Increase (decrease) through net exchange differences, defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Total increase (decrease) in defined benefit obligation, at present value	X duration, credit	IFRS for SMEs 28.41 eDisclosure
Defined benefit obligation, at present value at end of period	X instant, credit	IFRS for SMEs 28.41 eDisclosure
Reconciliation of changes in fair value of plan assets [abstract]
Plan assets, at fair value at beginning of period	X instant, debit	IFRS for SMEs 28.41 fDisclosure
Changes in plan assets, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Increase (decrease) through business combinations, plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Decrease through benefits paid, plan assets, at fair value	(X) duration, credit	IFRS for SMEs 28.41 f (ii)Disclosure
Increase (decrease) through contributions by plan participants, plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 f (i)Disclosure
Increase (decrease) through contributions by employer, plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 f (i)Disclosure
Increase (decrease) through net exchange differences, plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Increase (decrease) through settlements, plan assets, at fair value	(X) duration, credit	IFRS for SMEs 28.41 f (iii)Disclosure
Total increase (decrease) in plan assets, at fair value	X duration, debit	IFRS for SMEs 28.41 fDisclosure
Plan assets, at fair value at end of period	X instant, debit	IFRS for SMEs 28.41 fDisclosure
Reimbursement rights, at fair value at beginning of period	X instant, debit	IFRS for SMEs 28.41 fDisclosure
Changes in reimbursement rights, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Increase (decrease) through business combinations, reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Decrease through benefits paid, reimbursement rights, at fair value	(X) duration, credit	IFRS for SMEs 28.41 f (ii)Disclosure
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 f (i)Disclosure
Increase (decrease) through contributions by employer, reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 f (i)Disclosure
Increase (decrease) through net exchange differences, reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 f (iii)Disclosure
Increase (decrease) through settlements, reimbursement rights, at fair value	(X) duration, credit	IFRS for SMEs 28.41 f (iii)Disclosure
Total increase (decrease) in reimbursement rights, at fair value	X duration, debit	IFRS for SMEs 28.41 fDisclosure
Reimbursement rights, at fair value at end of period	X instant, debit	IFRS for SMEs 28.41 fDisclosure
Cost relating to defined benefit plans	X duration, debit	IFRS for SMEs 28.41 gDisclosure
Post-employment benefit expense, defined benefit plans	X duration, debit	IFRS for SMEs 28.41 g (i)Disclosure
Cost relating to defined benefit plans for period included in cost of assets	X duration, debit	IFRS for SMEs 28.41 g (ii)Disclosure
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]	text block	IFRS for SMEs 28.41 hDisclosure
Equity instruments, amount contributed to fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 hDisclosure
Debt instruments, amount contributed to fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 hDisclosure
Real estate, amount contributed to fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 hDisclosure
Other assets, amount contributed to fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 hDisclosure
Equity instruments, percentage contributed to fair value of plan assets	X.XX	IFRS for SMEs 28.41 hDisclosure
Debt instruments, percentage contributed to fair value of plan assets	X.XX	IFRS for SMEs 28.41 hDisclosure
Real estate, percentage contributed to fair value of plan assets	X.XX	IFRS for SMEs 28.41 hDisclosure
Other assets, percentage contributed to fair value of plan assets	X.XX	IFRS for SMEs 28.41 hDisclosure
Entity's own financial instruments included in fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 i (i)Disclosure
Property occupied by entity included in fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 i (ii)Disclosure
Other assets used by entity included in fair value of plan assets	X instant, debit	IFRS for SMEs 28.41 i (ii)Disclosure
Actual return on plan assets and reimbursement right recognised as asset	X duration, debit	IFRS for SMEs 28.41 jDisclosure
Actuarial assumption of discount rates	X.XX	IFRS for SMEs 28.41 k (i)Disclosure
Actuarial assumption of expected rates of return on plan assets	X.XX	IFRS for SMEs 28.41 k (ii)Disclosure
Actuarial assumption of expected rates of salary increases	X.XX	IFRS for SMEs 28.41 k (iii)Disclosure
Actuarial assumption of medical cost trend rates	X.XX	IFRS for SMEs 28.41 k (iv)Disclosure
Other material actuarial assumptions	X.XX	IFRS for SMEs 28.41 k (v)Disclosure
Disclosure of other long-term employee benefits [text block]	text block	IFRS for SMEs 28.42Disclosure
Disclosure of other long-term employee benefits [abstract]
Disclosure of other long-term employee benefits [table]	table	IFRS for SMEs 28.42Disclosure
Categories of other long-term employee benefits [axis]	axis	IFRS for SMEs 28.42Disclosure
Other long-term employee benefits [member]	member [default]	IFRS for SMEs 28.42Disclosure
Disclosure of other long-term employee benefits [line items]	line items
Description of nature of other long-term employee benefits	text	IFRS for SMEs 28.42Disclosure
Other long-term employee benefit obligation	X instant, credit	IFRS for SMEs 28.42Disclosure
Description of funding of obligations of other long-term employee benefits	text	IFRS for SMEs 28.42Disclosure
Disclosure of termination benefits [text block]	text block	IFRS for SMEs 28.43Disclosure
Disclosure of termination benefits [abstract]
Disclosure of termination benefits [table]	table	IFRS for SMEs 28.43Disclosure
Categories of termination benefits [axis]	axis	IFRS for SMEs 28.43Disclosure
Termination benefits [member]	member [default]	IFRS for SMEs 28.43Disclosure
Disclosure of termination benefits [line items]	line items
Description of nature of termination benefits	text	IFRS for SMEs 28.43Disclosure
Termination benefit obligation	X instant, credit	IFRS for SMEs 28.43Disclosure
Description of funding of obligations of termination benefits	text	IFRS for SMEs 28.43Disclosure
Description of nature of obligation, termination benefits contingent liability	text	IFRS for SMEs 28.44Disclosure
[835110] Notes - Income taxes
Disclosure of income tax [text block]	text block	IFRS for SMEs 29.38Disclosure
Major components of tax expense (income) [abstract]
Current tax expense (income)	X duration, debit	IFRS for SMEs 29.39 aExample
Adjustments for current tax of prior periods	X duration, debit	IFRS for SMEs 29.39 bExample
Deferred tax expense (income) relating to origination and reversal of temporary differences	X duration, debit	IFRS for SMEs 29.39 cExample
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes	X duration, debit	IFRS for SMEs 29.39 dExample
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract]
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense	(X) duration, credit	IFRS for SMEs 29.39 eCommon practice
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense	(X) duration, credit	IFRS for SMEs 29.39 eCommon practice
Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense	(X) duration, credit	IFRS for SMEs 29.39 eDisclosure
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset	X duration, debit	IFRS for SMEs 29.39 gExample
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss	X duration, debit	IFRS for SMEs 29.39 hExample
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders	X duration	IFRS for SMEs 29.39 fExample
Other components of deferred tax expense (income)	X duration, debit	IFRS for SMEs 29.39Common practice
Total tax expense (income)	X duration, debit	IFRS for SMEs 29.39Disclosure, IFRS for SMEs 5.5 dDisclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to exchange differences on translation of other comprehensive income	X duration, debit	IFRS for SMEs 29.40 aDisclosure
Income tax relating to cash flow hedges of other comprehensive income	X duration, debit	IFRS for SMEs 29.40 aDisclosure
Income tax relating to defined benefit plans of other comprehensive income	X duration, debit	IFRS for SMEs 29.40 aDisclosure
Income tax relating to changes in revaluation surplus of other comprehensive income	X duration, debit	IFRS for SMEs 29.40 aDisclosure
Aggregated income tax relating to components of other comprehensive income	X duration	IFRS for SMEs 29.40 aDisclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method	X duration, debit	IFRS for SMEs 29.40 aDisclosure
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity	X duration, debit	IFRS for SMEs 29.40 bCommon practice
Deferred tax relating to items credited (charged) directly to equity	X duration, debit	IFRS for SMEs 29.40 bCommon practice
Aggregate current and deferred tax relating to items credited (charged) directly to equity	X duration, debit	IFRS for SMEs 29.40 bDisclosure
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate	text	IFRS for SMEs 29.40 cDisclosure
Tax effect of revenues exempt from taxation	X duration, credit	IFRS for SMEs 29.40 cExample
Tax effect of expense not deductible in determining taxable profit (tax loss)	X duration, debit	IFRS for SMEs 29.40 cExample
Explanation of changes in applicable tax rates to previous accounting period	text	IFRS for SMEs 29.40 dDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	text block	IFRS for SMEs 29.40 eDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]	table	IFRS for SMEs 29.40 eDisclosure
Temporary difference, unused tax losses and unused tax credits [axis]	axis	IFRS for SMEs 29.40 eDisclosure
Temporary difference, unused tax losses and unused tax credits [member]	member [default]	IFRS for SMEs 29.40 eDisclosure
Temporary differences [member]	member	IFRS for SMEs 29.40 eDisclosure
Unused tax losses [member]	member	IFRS for SMEs 29.40 eDisclosure
Unused tax credits [member]	member	IFRS for SMEs 29.40 eDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]	line items
Deferred tax assets and liabilities [abstract]
Deferred tax assets	(X) instant, debit	IFRS for SMEs 4.2 oDisclosure, IFRS for SMEs 29.40 e (i)Disclosure
Deferred tax liabilities	X instant, credit	IFRS for SMEs 29.40 e (i)Disclosure, IFRS for SMEs 4.2 oDisclosure
Net deferred tax liability (asset)	X instant, credit	IFRS for SMEs 29.40 e (i)Disclosure
Analysis of change in deferred tax liabilities [text block]	text block	IFRS for SMEs 29.40 e (ii)Disclosure
Analysis of change in deferred tax assets [text block]	text block	IFRS for SMEs 29.40 e (ii)Disclosure
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised	X instant	IFRS for SMEs 29.40 fDisclosure
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits	text	IFRS for SMEs 29.40 fDisclosure
Description of nature of potential income tax consequences that would result from payment of dividend	text	IFRS for SMEs 29.40 gDisclosure
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used	X instant, debit	IFRS for SMEs 29.41Disclosure
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used	X instant, credit	IFRS for SMEs 29.41Disclosure
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used	X instant, debit	IFRS for SMEs 29.41Disclosure
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used	X instant, credit	IFRS for SMEs 29.41Disclosure
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort	text	IFRS for SMEs 29.41Disclosure
[842000] Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IFRS for SMEs  - 30 DisclosuresDisclosure
Description of functional currency	text	IFRS for SMEs 30.26Disclosure
Description of presentation currency	text	IFRS for SMEs 30.26Disclosure, IFRS for SMEs 3.23 dDisclosure
Description of reason why presentation currency is different from functional currency	text	IFRS for SMEs 30.26Disclosure
Description of reason for change in functional currency	text	IFRS for SMEs 30.27Disclosure
Foreign exchange gain (loss)	X duration, credit	IFRS for SMEs 30.25 aDisclosure
Reserve of exchange differences on translation	X instant, credit	IFRS for SMEs 30.25 bDisclosure, IFRS for SMEs 4.3Common practice
[851100] Notes - Cash flow statement
Disclosure of cash flow statement [text block]	text block	IFRS for SMEs 7.1Disclosure
Explanation of investing and financing transactions not requiring use of cash or cash equivalents	text	IFRS for SMEs 7.18Disclosure
Description of acquisition of assets by assuming directly related liabilities or means of finance lease	text	IFRS for SMEs 7.19 aCommon practice
Description of acquisition of entity by means of equity issue	text	IFRS for SMEs 7.19 bCommon practice
Description of conversion of debt to equity	text	IFRS for SMEs 7.19 cCommon practice
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents	X instant, debit	IFRS for SMEs 7.20Disclosure, IFRS for SMEs 4.2 aDisclosure
Bank overdrafts	(X) instant, credit	IFRS for SMEs 7.20Common practice
Other differences to cash and cash equivalents in statement of cash flows	(X) instant, credit	IFRS for SMEs 7.20Common practice
Total cash and cash equivalents if different from statement of financial position	X instant, debit	IFRS for SMEs 7.20Common practice
Cash and cash equivalents held by entity unavailable for use by group	X instant, debit	IFRS for SMEs 7.21Disclosure
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group	text	IFRS for SMEs 7.21Disclosure
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities	X duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Income taxes paid (refund), classified as investing activities	X duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Income taxes paid (refund), classified as financing activities	X duration, credit	IFRS for SMEs 7.17Disclosure, IFRS for SMEs 7.4 eExample
Total income taxes paid (refund)	X duration, credit	IFRS for SMEs 7.17Disclosure
[861200] Notes - Share capital, reserves and other equity interest
Disclosure of share capital, reserves and other equity interest [text block]	text block	IFRS for SMEs 4.12Disclosure
Disclosure of classes of share capital [text block]	text block	IFRS for SMEs 4.12 aDisclosure
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]	table	IFRS for SMEs 4.12 aDisclosure
Classes of share capital [axis]	axis	IFRS for SMEs 4.12 aDisclosure
Share capital [member]	member [default]	IFRS for SMEs 4.12 aDisclosure
Disclosure of classes of share capital [line items]	line items
Number of shares authorised	shares	IFRS for SMEs 4.12 a (i)Disclosure
Number of shares issued and fully paid	shares	IFRS for SMEs 4.12 a (ii)Disclosure
Number of shares issued but not fully paid	shares	IFRS for SMEs 4.12 a (ii)Disclosure
Par value per share	X.XX	IFRS for SMEs 4.12 a (iii)Disclosure
Explanation of fact that shares have no par value	text	IFRS for SMEs 4.12 a (iii)Disclosure
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period	shares	IFRS for SMEs 4.12 a (iv)Disclosure
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding	shares	IFRS for SMEs 4.12 a (iv)Disclosure
Number of shares outstanding at end of period	shares	IFRS for SMEs 4.12 a (iv)Disclosure
Rights, preferences and restrictions attaching to class of share capital	text	IFRS for SMEs 4.12 a (v)Disclosure
Number of shares in entity held by entity or by its subsidiaries or associates	shares	IFRS for SMEs 4.12 a (vi)Disclosure
Number of shares reserved for issue under options and contracts for sale of shares	shares	IFRS for SMEs 4.12 a (vii)Disclosure
Description of terms of shares reserved for issue under options and contracts for sale of shares	text	IFRS for SMEs 4.12 a (vii)Disclosure
Disclosure of reserves within equity [text block]	text block	IFRS for SMEs 4.12 bDisclosure
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]	table	IFRS for SMEs 4.12 bDisclosure
Reserves within equity [axis]	axis	IFRS for SMEs 4.12 bDisclosure
Other reserves [member]	member [default]	IFRS for SMEs 6.3Disclosure, IFRS for SMEs 4.12 bDisclosure
Reserve of exchange differences on translation [member]	member	IFRS for SMEs 6.3Common practice
Reserve of cash flow hedges [member]	member	IFRS for SMEs 6.3Common practice
Revaluation surplus [member]	member	IFRS for SMEs 17.15CDisclosure, IFRS for SMEs 6.3Common practice
Disclosure of reserves within equity [line items]	line items
Description of nature and purpose of reserves within equity	text	IFRS for SMEs 4.12 bDisclosure
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital	text	IFRS for SMEs 4.13Disclosure
[901000] Axis - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement [axis]	axis	IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Currently stated [member]	member [default]	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Previously stated [member]	member	IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.23 bDisclosure, IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 10.14 cDisclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]	member	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 6.3 bDisclosure, IFRS for SMEs 10.14 cDisclosure, IFRS for SMEs 10.23 bDisclosure
Increase (decrease) due to changes in accounting policy [member]	member	IFRS for SMEs 10.14 cDisclosure, IFRS for SMEs 10.13 bDisclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]	member	IFRS for SMEs 10.13 bDisclosure, IFRS for SMEs 10.13 cDisclosure
Increase (decrease) due to voluntary changes in accounting policy [member]	member	IFRS for SMEs 10.14 cDisclosure
Increase (decrease) due to corrections of prior period errors [member]	member	IFRS for SMEs 10.23 cDisclosure, IFRS for SMEs 10.23 bDisclosure
[901500] Axis - Creation date
Creation date [axis]	axis	IFRS for SMEs 10.12Disclosure
Default financial statements date [member]	member [default]	IFRS for SMEs 10.12Disclosure
[913000] Axis - Consolidated, combined and separate financial statements
Consolidated and separate financial statements [axis]	axis	IFRS for SMEs 9.1Disclosure
Consolidated [member]	member [default]	IFRS for SMEs 9.1Disclosure
Combined [member]	member	IFRS for SMEs 9.1Disclosure
Separate [member]	member	IFRS for SMEs 9.1Disclosure