Abstract

This document is a human readable presentation and reflects changes between IFRS Taxonomy 2021 for IFRS for SMEs Standard and IFRS Accounting Taxonomy 2022 for IFRS for SMEs Standard.

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[110000] General information about financial statements
Disclosure of general information about financial statements [text block]
text block

IAS 1.51 http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_51&doctype=Standard disclosure

Settlement of liabilities on behalf of entity by related party, related party transactions
X instant

IAS 24.21 j http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&anchor=para_21_j&doctype=Standard example

Name of reporting entity or other means of identification
text

IAS 1.51 a http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_51_a&doctype=Standard disclosure

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text

IAS 1.51 a http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_51_a&doctype=Standard disclosure

Description of presentation currency
text

IAS 1.51 d http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_51_d&doctype=Standard disclosure

IAS 21.53 http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2019-en-r&anchor=para_53&doctype=Standard disclosure

Level of rounding used in financial statements
text

IAS 1.51 e http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_51_e&doctype=Standard disclosure

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[861000] Notes - Analysis of other comprehensive income by item
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
text
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
text

IFRS 13.93 h http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_h_i&doctype=Standard disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
text

IFRS 13.93 h http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_h_i&doctype=Standard disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
text

IFRS 13.93 h http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_h_ii&doctype=Standard disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets
text

IFRS 13.93 h http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_h_ii&doctype=Standard disclosure

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[832800] Disclosure of detailed information about arrangements involving legal form of lease [table]
Disclosure of detailed information about arrangements involving legal form of lease [line items]
Description of arrangement involving legal form of lease
Description of asset underlying arrangement involving legal form of lease and any restrictions on its use
Description of life and other significant terms of arrangement involving legal form of lease
Explanation of transactions linked together
Explanation of accounting treatment applied to any fee received
Amount recognised as income from arrangement involving legal form of lease
Description of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is included
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[861000] Disclosure of analysis of other comprehensive income by item [table]
Disclosure of analysis of other comprehensive income by item [line items]
text
Other comprehensive income, net of tax, exchange differences on translation
X duration, credit

IAS 1.91 a http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_a&doctype=Standard disclosure

IAS 1.7 http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard disclosure

Other comprehensive income, net of tax, available-for-sale financial assets
X duration, credit

Expiry date 2021-01-01, IAS 1.7 http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2017-en-b&anchor=para_7&doctype=Standard&forcepdf=true disclosure

Expiry date 2021-01-01, IAS 1.91 a http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2017-en-b&anchor=para_91_a&doctype=Standard&forcepdf=true disclosure

Other comprehensive income, net of tax, cash flow hedges
X duration, credit

IAS 1.91 a http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_a&doctype=Standard disclosure

IAS 1.7 http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard disclosure

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Example

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
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase
Revaluation surplus [member]
member
IAS 1 106, IAS 16 39, IFRS 1 IG10, IAS 1 108
This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
Effective 2010-07-01 IFRIC 19 11, IFRIC 19 11
The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".
Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale
X duration, credit
IFRS 5 38
The concept has been removed from the taxonomy and also from this location in this linkbase.

Statistics

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 statements Disclosure The entire disclosure for general information about financial statements.
Name of reporting entity or other means of identification
text IFRS for SMEs 3.23 a Disclosure The name of the reporting entity or other means of identification.
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 a Disclosure The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
Description of nature of financial statements
text IFRS for SMEs 9.30 a Disclosure , IFRS for SMEs 9.27 a Disclosure , IFRS for SMEs 9.23 a Disclosure , IFRS for SMEs 3.23 b Disclosure The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
Date of end of reporting period
yyyy-mm-dd IFRS for SMEs 3.23 c Disclosure The date of the end of the reporting period.
Period covered by financial statements
text IFRS for SMEs 3.23 c Disclosure The description of the period covered by the financial statements.
Description of presentation currency
text IFRS for SMEs 30.26 Disclosure , IFRS for SMEs 3.23 d Disclosure The description of the currency in which the financial statements are presented.
Level of rounding used in financial statements
text IFRS for SMEs 3.23 e Disclosure Information about the level of rounding used in the presentation of amounts in the financial statements.
[210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
text
Assets [abstract]
text
Non-current assets [abstract]
text
Property, plant and equipment
X instant, debit IFRS for SMEs 4.11 a Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 4.2 e Disclosure The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Investment property at cost less accumulated depreciation and impairment
X instant, debit IFRS for SMEs 4.2 ea Disclosure , IFRS for SMEs 17.31 e Disclosure The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
Investment property at fair value through profit or loss
X instant, debit IFRS for SMEs 16.10 e Disclosure , IFRS for SMEs 4.2 f Disclosure The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
Goodwill
X instant, debit IFRS for SMEs 4.3 Common practice The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill
X instant, debit IFRS for SMEs 4.2 g Disclosure , IFRS for SMEs 18.27 e Disclosure The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Investments in associates
X instant, debit IFRS for SMEs 4.2 j Disclosure , IFRS for SMEs 14.12 b Disclosure The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
Investments in joint ventures
X instant, debit IFRS for SMEs 4.2 k Disclosure , IFRS for SMEs 15.19 b Disclosure The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
Non-current biological assets, at cost less accumulated depreciation and impairment
X instant, debit IFRS for SMEs 4.2 h Disclosure The amount of non-current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
Non-current biological assets, at fair value
X instant, debit IFRS for SMEs 4.2 i Disclosure The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
Trade and other non-current receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of non-current trade and other receivables.
Non-current inventories
X instant, debit IFRS for SMEs 4.2 d Disclosure The amount of non-current inventories. [Refer: Inventories]
Deferred tax assets
(X) instant, debit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Current tax assets, non-current
X instant, debit IFRS for SMEs 4.2 n Disclosure The non-current amount of current tax assets. [Refer: Current tax assets]
Other non-current financial assets
X instant, debit IFRS for SMEs 4.2 c Disclosure The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
Other non-current non-financial assets
X instant, debit IFRS for SMEs 4.3 Common practice The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
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 a Disclosure The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total non-current assets
X instant, debit IFRS for SMEs 4.6 Disclosure The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current assets [abstract]
text
Current inventories
X instant, debit IFRS for SMEs 13.22 b Disclosure , IFRS for SMEs 4.2 d Disclosure , IFRS for SMEs 4.11 c Disclosure The amount of current inventories. [Refer: Inventories]
Trade and other current receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of current trade and other receivables.
Current tax assets, current
X instant, debit IFRS for SMEs 4.2 n Disclosure The current amount of current tax assets. [Refer: Current tax assets]
Current biological assets, at cost less accumulated depreciation and impairment
X instant, debit IFRS for SMEs 4.2 h Disclosure The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
Current biological assets, at fair value
X instant, debit IFRS for SMEs 4.2 i Disclosure The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
Other current financial assets
X instant, debit IFRS for SMEs 4.2 c Disclosure The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
Other current non-financial assets
X instant, debit IFRS for SMEs 4.3 Common practice The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
Cash and cash equivalents
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
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 a Disclosure The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total current assets
X instant, debit IFRS for SMEs 4.5 Disclosure The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Total assets
X instant, debit IFRS for SMEs 4.3 Disclosure The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Equity and liabilities [abstract]
text
Equity [abstract]
text
Issued capital
X instant, credit IFRS for SMEs 4.11 f Disclosure The nominal value of capital issued.
Retained earnings
X instant, credit IFRS for SMEs 6.5 e Disclosure , IFRS for SMEs 6.5 a Disclosure , IFRS for SMEs 4.11 f Disclosure A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium
X instant, credit IFRS for SMEs 4.11 f Disclosure The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares
(X) instant, debit IFRS for SMEs 4.11 f Disclosure An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest
X instant, credit IFRS for SMEs 4.11 f Disclosure The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves
X instant, credit IFRS for SMEs 4.11 f Disclosure A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent
X instant, credit IFRS for SMEs 4.2 r Disclosure The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests
X instant, credit IFRS for SMEs 4.2 q Disclosure The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.
Total equity
X instant, credit IFRS for SMEs 6.3 c Disclosure , IFRS for SMEs 4.2 q Disclosure , IFRS for SMEs 35.13 b Disclosure The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
text
Non-current liabilities [abstract]
text
Non-current provisions [abstract]
text
Non-current provisions for employee benefits
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other non-current provisions
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Total non-current provisions
X instant, credit IFRS for SMEs 4.2 p Disclosure The amount of non-current provisions. [Refer: Provisions]
Trade and other non-current payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of non-current trade and other payables.
Deferred tax liabilities
X instant, credit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Current tax liabilities, non-current
X instant, credit IFRS for SMEs 4.2 n Disclosure The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
Other non-current financial liabilities
X instant, credit IFRS for SMEs 4.2 m Common practice The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Non-current portion of non-current borrowings
X instant, credit IFRS for SMEs 4.3 Common practice The non-current portion of non-current borrowings. [Refer: Borrowings]
Other non-current non-financial liabilities
X instant, credit IFRS for SMEs 4.3 Common practice The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total non-current liabilities
X instant, credit IFRS for SMEs 4.8 Disclosure The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Current liabilities [abstract]
text
Current provisions [abstract]
text
Current provisions for employee benefits
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other current provisions
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total current provisions
X instant, credit IFRS for SMEs 4.2 p Disclosure The amount of current provisions. [Refer: Provisions]
Trade and other current payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of current trade and other payables.
Current tax liabilities, current
X instant, credit IFRS for SMEs 4.2 n Disclosure The current amount of current tax liabilities. [Refer: Current tax liabilities]
Other current financial liabilities
X instant, credit IFRS for SMEs 4.2 m Common practice The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Current borrowings
X instant, credit IFRS for SMEs 4.3 Common practice The amount of current borrowings. [Refer: Borrowings]
Current portion of non-current borrowings
X instant, credit IFRS for SMEs 4.3 Common practice The current portion of non-current borrowings. [Refer: Borrowings]
Other current non-financial liabilities
X instant, credit IFRS for SMEs 4.3 Common practice The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total current liabilities
X instant, credit IFRS for SMEs 4.7 Disclosure The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Total liabilities
X instant, credit IFRS for SMEs 4.3 Disclosure The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Total equity and liabilities
X instant, credit IFRS for SMEs 4.3 Disclosure The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
text
Assets [abstract]
text
Property, plant and equipment
X instant, debit IFRS for SMEs 4.11 a Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 4.2 e Disclosure The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Investment property at cost less accumulated depreciation and impairment
X instant, debit IFRS for SMEs 4.2 ea Disclosure , IFRS for SMEs 17.31 e Disclosure The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
Investment property at fair value through profit or loss
X instant, debit IFRS for SMEs 16.10 e Disclosure , IFRS for SMEs 4.2 f Disclosure The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
Goodwill
X instant, debit IFRS for SMEs 4.3 Common practice The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill
X instant, debit IFRS for SMEs 4.2 g Disclosure , IFRS for SMEs 18.27 e Disclosure The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Other financial assets
X instant, debit IFRS for SMEs 4.2 c Disclosure The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
Other non-financial assets
X instant, debit IFRS for SMEs 4.3 Common practice The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
Investments in associates
X instant, debit IFRS for SMEs 4.2 j Disclosure , IFRS for SMEs 14.12 b Disclosure The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
Investments in joint ventures
X instant, debit IFRS for SMEs 4.2 k Disclosure , IFRS for SMEs 15.19 b Disclosure The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
Biological assets, at cost less accumulated depreciation and impairment
X instant, debit IFRS for SMEs 4.2 h Disclosure The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cost [member]; Biological assets]
Biological assets, at fair value
X instant, debit IFRS for SMEs 4.2 i Disclosure The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets]
Inventories
X instant, debit IFRS for SMEs 4.2 d Disclosure The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
Current tax assets
X instant, debit IFRS for SMEs 4.2 n Disclosure The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax assets
(X) instant, debit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Trade and other receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of trade and other receivables.
Cash and cash equivalents
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
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 a Disclosure The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total assets
X instant, debit IFRS for SMEs 4.3 Disclosure The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Equity and liabilities [abstract]
text
Equity [abstract]
text
Issued capital
X instant, credit IFRS for SMEs 4.11 f Disclosure The nominal value of capital issued.
Retained earnings
X instant, credit IFRS for SMEs 6.5 e Disclosure , IFRS for SMEs 6.5 a Disclosure , IFRS for SMEs 4.11 f Disclosure A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium
X instant, credit IFRS for SMEs 4.11 f Disclosure The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares
(X) instant, debit IFRS for SMEs 4.11 f Disclosure An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest
X instant, credit IFRS for SMEs 4.11 f Disclosure The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves
X instant, credit IFRS for SMEs 4.11 f Disclosure A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent
X instant, credit IFRS for SMEs 4.2 r Disclosure The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests
X instant, credit IFRS for SMEs 4.2 q Disclosure The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.
Total equity
X instant, credit IFRS for SMEs 6.3 c Disclosure , IFRS for SMEs 4.2 q Disclosure , IFRS for SMEs 35.13 b Disclosure The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
text
Trade and other payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of trade and other payables.
Provisions [abstract]
text
Provisions for employee benefits
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
Other provisions
X instant, credit IFRS for SMEs 21.14 a (i) Disclosure , IFRS for SMEs 4.11 e Disclosure The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Total provisions
X instant, credit IFRS for SMEs 4.2 p Disclosure The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.
Other financial liabilities
X instant, credit IFRS for SMEs 4.2 m Disclosure The amount of financial liabilities that the entity does not separately disclose in the same statement or note.
Borrowings
X instant, credit IFRS for SMEs 4.3 Common practice The amount of outstanding funds that the entity is obligated to repay.
Other non-financial liabilities
X instant, credit IFRS for SMEs 4.3 Common practice The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Current tax liabilities
X instant, credit IFRS for SMEs 4.2 n Disclosure The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax liabilities
X instant, credit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Total liabilities
X instant, credit IFRS for SMEs 4.3 Disclosure The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Total equity and liabilities
X instant, credit IFRS for SMEs 4.3 Disclosure The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[310000] Income statement, by function of expense
Profit or loss [abstract]
text
Profit (loss) [abstract]
text
Revenue
X duration, credit IFRS for SMEs 23.30 Disclosure , IFRS for SMEs 5.5 a Disclosure The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
Cost of sales
(X) duration, debit IFRS for SMEs 5.11 b Disclosure The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.
Gross profit
X duration, credit IFRS for SMEs 5.11 b Common practice The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
Other income
X duration, credit IFRS for SMEs 5.9 Common practice The amount of operating income that the entity does not separately disclose in the same statement or note.
Distribution costs
(X) duration, debit IFRS for SMEs 5.11 b Common practice The amount of costs relating to the distribution of goods and services.
Administrative expenses
(X) duration, debit IFRS for SMEs 5.11 b Common practice The amount of expenses that the entity classifies as being administrative.
Other expense
(X) duration, debit IFRS for SMEs 5.11 b Common practice The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
Other gains (losses)
X duration, credit IFRS for SMEs 5.9 Common practice The gains (losses) that the entity does not separately disclose in the same statement or note.
Finance income
X duration, credit IFRS for SMEs 5.9 Common practice The amount of income associated with interest and other financing activities of the entity.
Finance costs
(X) duration, debit IFRS for SMEs 5.5 b Disclosure The amount of costs associated with financing activities of the entity.
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit IFRS for SMEs 5.5 c Disclosure The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]
Profit (loss) before tax
X duration, credit IFRS for SMEs 5.5 Common practice The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)
(X) duration, debit IFRS for SMEs 29.39 Disclosure , IFRS for SMEs 5.5 d Disclosure The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]
Profit (loss) from continuing operations
X duration, credit IFRS for SMEs 5.5 Common practice The profit (loss) from continuing operations. [Refer: Profit (loss)]
Profit (loss) from discontinued operations
X duration, credit IFRS for SMEs 5.5 e Disclosure The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. [Refer: Profit (loss)]
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
text
Profit (loss), attributable to owners of parent
X duration, credit IFRS for SMEs 5.6 a (ii) Disclosure The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests
X duration, credit IFRS for SMEs 5.6 a (i) Disclosure The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
[320000] Income statement, by nature of expense
Profit or loss [abstract]
text
Profit (loss) [abstract]
text
Revenue
X duration, credit IFRS for SMEs 23.30 Disclosure , IFRS for SMEs 5.5 a Disclosure The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
Other income
X duration, credit IFRS for SMEs 5.9 Common practice The amount of operating income that the entity does not separately disclose in the same statement or note.
Increase (decrease) in inventories of finished goods and work in progress
(X) duration, debit IFRS for SMEs 5.11 a Common practice The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current work in progress]
Other work performed by entity and capitalised
X duration, credit IFRS for SMEs 5.11 a Common practice The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
Raw materials and consumables used
(X) duration, debit IFRS for SMEs 5.11 a Common practice The amount of raw materials and consumables used in the production process or in the rendering of services.
Employee benefits expense
(X) duration, debit IFRS for SMEs 5.11 a Common practice The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
Depreciation and amortisation expense
(X) duration, debit IFRS for SMEs 5.11 a Common practice The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Reversal of impairment loss (impairment loss) recognised in profit or loss
(X) duration, debit IFRS for SMEs 5.11 a Common practice The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Other expenses
(X) duration, debit IFRS for SMEs 5.11 a Common practice The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses.
Other gains (losses)
X duration, credit IFRS for SMEs 5.9 Common practice The gains (losses) that the entity does not separately disclose in the same statement or note.
Finance income
X duration, credit IFRS for SMEs 5.9 Common practice The amount of income associated with interest and other financing activities of the entity.
Finance costs
(X) duration, debit IFRS for SMEs 5.5 b Disclosure The amount of costs associated with financing activities of the entity.
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit IFRS for SMEs 5.5 c Disclosure The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]
Profit (loss) before tax
X duration, credit IFRS for SMEs 5.5 Common practice The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)
(X) duration, debit IFRS for SMEs 29.39 Disclosure , IFRS for SMEs 5.5 d Disclosure The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]
Profit (loss) from continuing operations
X duration, credit IFRS for SMEs 5.5 Common practice The profit (loss) from continuing operations. [Refer: Profit (loss)]
Profit (loss) from discontinued operations
X duration, credit IFRS for SMEs 5.5 e Disclosure The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. [Refer: Profit (loss)]
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
text
Profit (loss), attributable to owners of parent
X duration, credit IFRS for SMEs 5.6 a (ii) Disclosure The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests
X duration, credit IFRS for SMEs 5.6 a (i) Disclosure The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
[410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
text
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income [abstract]
text
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
text
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 g Disclosure The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
X duration, credit IFRS for SMEs 5.5 g Disclosure , IFRS for SMEs 5.4 b (ii) Disclosure The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
Other comprehensive income, net of tax, gains (losses) on revaluation
X duration, credit IFRS for SMEs 5.4 b (iv) Disclosure , IFRS for SMEs 5.5 g Disclosure The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
text
Other comprehensive income, net of tax, cash flow hedges
X duration, credit IFRS for SMEs 5.4 b (iii) Disclosure , IFRS for SMEs 5.5 g Disclosure The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other comprehensive income]
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 h Disclosure The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
Total other comprehensive income
X duration, credit IFRS for SMEs 6.3 c (ii) Disclosure , IFRS for SMEs 5.4 b Disclosure The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.
Total comprehensive income
X duration, credit IFRS for SMEs 5.5 i Disclosure , IFRS for SMEs 6.3 a Disclosure The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
text
Comprehensive income, attributable to owners of parent
X duration, credit IFRS for SMEs 5.6 b (ii) Disclosure , IFRS for SMEs 6.3 a Disclosure The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests
X duration, credit IFRS for SMEs 6.3 a Disclosure , IFRS for SMEs 5.6 b (i) Disclosure The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
text
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
text
Other comprehensive income, before tax, exchange differences on translation
X duration, credit IFRS for SMEs 5.4 b (i) Disclosure , IFRS for SMEs 5.5 g Disclosure The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
X duration, credit IFRS for SMEs 5.5 g Disclosure , IFRS for SMEs 5.4 b (ii) Disclosure , IFRS for SMEs 28.41 b Disclosure The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]
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 g Disclosure The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
text
Other comprehensive income, before tax, cash flow hedges
X duration, credit IFRS for SMEs 5.4 b (iii) Disclosure , IFRS for SMEs 5.5 g Disclosure The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other comprehensive income, before tax]
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 h Disclosure The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
Total other comprehensive income, before tax
X duration, credit IFRS for SMEs 5.5 Common practice The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
Income tax relating to components of other comprehensive income
(X) duration IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
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 a Disclosure The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Total other comprehensive income
X duration, credit IFRS for SMEs 6.3 c (ii) Disclosure , IFRS for SMEs 5.4 b Disclosure The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.
Total comprehensive income
X duration, credit IFRS for SMEs 5.5 i Disclosure , IFRS for SMEs 6.3 a Disclosure The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
text
Comprehensive income, attributable to owners of parent
X duration, credit IFRS for SMEs 5.6 b (ii) Disclosure , IFRS for SMEs 6.3 a Disclosure The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests
X duration, credit IFRS for SMEs 6.3 a Disclosure , IFRS for SMEs 5.6 b (i) Disclosure The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
text
Cash flows from (used in) operating activities [abstract]
text
Classes of cash receipts from operating activities [abstract]
text
Receipts from sales of goods and rendering of services
X duration, debit IFRS for SMEs 7.4 a Example The cash inflow from sales of goods and rendering of services.
Receipts from royalties, fees, commissions and other revenue
X duration, debit IFRS for SMEs 7.4 b Example The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
Receipts from contracts held for dealing or trading purposes
X duration, debit IFRS for SMEs 7.4 f Example The cash inflow from contracts held for dealing or trading purposes.
Receipts from premiums and claims, annuities and other policy benefits
X duration, debit IFRS for SMEs 7.4 Example The cash inflow from premiums and claims, annuities and other policy benefits.
Other cash receipts from operating activities
X duration, debit IFRS for SMEs 7.4 Example The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
Classes of cash payments from operating activities [abstract]
text
Payments to suppliers for goods and services
(X) duration, credit IFRS for SMEs 7.4 c Example The cash outflow to suppliers for goods and services.
Payments from contracts held for dealing or trading purpose
(X) duration, credit IFRS for SMEs 7.4 f Example The cash outflow for contracts held for dealing or trading purposes.
Payments to and on behalf of employees
(X) duration, credit IFRS for SMEs 7.4 d Example The cash outflow to, and on behalf of, employees.
Payments for premiums and claims, annuities and other policy benefits
(X) duration, credit IFRS for SMEs 7.4 Example The cash outflow for premiums and claims, annuities and other policy benefits.
Other cash payments from operating activities
(X) duration, credit IFRS for SMEs 7.4 Example The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
Dividends paid
(X) duration, credit IFRS for SMEs 7.15 Disclosure The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received
X duration, debit IFRS for SMEs 7.15 Disclosure The cash inflow from dividends received, classified as operating activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.15 Disclosure The cash outflow for interest paid, classified as operating activities.
Interest received
X duration, debit IFRS for SMEs 7.15 Disclosure The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.4 Disclosure Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities
X duration IFRS for SMEs 7.4 Disclosure The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
text
Cash flows from losing control of subsidiaries or other businesses
X duration, debit IFRS for SMEs 7.5 d Disclosure The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit IFRS for SMEs 7.5 c Disclosure The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit IFRS for SMEs 7.5 d Example The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit IFRS for SMEs 7.5 c Example The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures
X duration, debit IFRS for SMEs 7.5 d Example The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
Other cash payments to acquire interests in joint ventures
(X) duration, credit IFRS for SMEs 7.5 c Example The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
Proceeds from sales of property, plant and equipment
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Cash advances and loans made to other parties
(X) duration, credit IFRS for SMEs 7.5 e Example The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties
X duration, debit IFRS for SMEs 7.5 f Example The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit IFRS for SMEs 7.5 g Example The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit IFRS for SMEs 7.5 h Example The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received
X duration, debit IFRS for SMEs 7.14 Disclosure The cash inflow from dividends received, classified as investing activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for interest paid, classified as investing activities.
Interest received
X duration, debit IFRS for SMEs 7.14 Disclosure The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.5 Disclosure Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities
X duration, debit IFRS for SMEs 7.5 Disclosure The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Cash flows from (used in) financing activities [abstract]
text
Proceeds from issuing shares
X duration, debit IFRS for SMEs 7.6 a Example The cash inflow from issuing shares.
Proceeds from issuing other equity instruments
X duration, debit IFRS for SMEs 7.6 a Example The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares
(X) duration, credit IFRS for SMEs 7.6 b Example The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments
(X) duration, credit IFRS for SMEs 7.6 Common practice The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings
X duration, debit IFRS for SMEs 7.6 c Example The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings
(X) duration, credit IFRS for SMEs 7.6 d Example The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of finance lease liabilities
(X) duration, credit IFRS for SMEs 7.6 e Example The cash outflow for payment of finance lease liabilities, classified as financing activities.
Dividends paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.6 Disclosure Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities
X duration, debit IFRS for SMEs 7.6 Disclosure The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit IFRS for SMEs 7.13 Disclosure The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Effect of exchange rate changes on cash and cash equivalents [abstract]
text
Effect of exchange rate changes on cash and cash equivalents
X duration, debit IFRS for SMEs 7.13 Disclosure The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents
X duration, debit IFRS for SMEs 7.20 Disclosure The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Cash and cash equivalents at beginning of period
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
text
Cash flows from (used in) operating activities [abstract]
text
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Adjustments to reconcile profit (loss) [abstract]
text
Adjustments for non-cash income tax expense
X duration, debit IFRS for SMEs F5 Example Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities.
Adjustments for non-cash finance costs
X duration, debit IFRS for SMEs F5 Example Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs]
Adjustments for income tax expense
X duration, debit IFRS for SMEs 7.17 Disclosure Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for finance costs
X duration, debit IFRS for SMEs 7.8 c Common practice Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
Adjustments for decrease (increase) in inventories
X duration, debit IFRS for SMEs 7.8 a Common practice Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
Adjustments for decrease (increase) in trade accounts receivable
X duration, debit IFRS for SMEs 7.8 a Common practice Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for decrease (increase) in other operating receivables
X duration, debit IFRS for SMEs 7.8 a Common practice Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in trade accounts payable
X duration, debit IFRS for SMEs 7.8 a Common practice Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in other operating payables
X duration, debit IFRS for SMEs 7.8 a Common practice Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for depreciation and amortisation expense
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for provisions
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
Adjustments for unrealised foreign exchange losses (gains)
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for share-based payments
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for fair value losses (gains)
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for undistributed profits of associates
(X) duration, credit IFRS for SMEs 7.8 b Common practice Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments in associates; Profit (loss)]
Adjustments for non-controlling interests
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-controlling interests; Profit (loss)]
Adjustments for accrued expenses (income) not yet paid (received)
(X) duration, credit IFRS for SMEs 7.8 b Common practice Adjustments for accrued net income or expenses not yet received or paid to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Other adjustments for non-cash items
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Adjustments for losses (gains) on disposal of non-current assets
X duration, debit IFRS for SMEs 7.8 b Common practice Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
Other adjustments for which cash effects are investing or financing cash flow
X duration, debit IFRS for SMEs 7.8 c Common practice Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Other adjustments to reconcile profit (loss)
X duration, debit IFRS for SMEs 7.8 Disclosure Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
Total adjustments to reconcile profit (loss)
X duration, debit IFRS for SMEs 7.8 Disclosure Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Dividends paid
(X) duration, credit IFRS for SMEs 7.15 Disclosure The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received
X duration, debit IFRS for SMEs 7.15 Disclosure The cash inflow from dividends received, classified as operating activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.15 Disclosure The cash outflow for interest paid, classified as operating activities.
Interest received
X duration, debit IFRS for SMEs 7.15 Disclosure The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.4 Disclosure Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities
X duration IFRS for SMEs 7.4 Disclosure The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
text
Cash flows from losing control of subsidiaries or other businesses
X duration, debit IFRS for SMEs 7.5 d Disclosure The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit IFRS for SMEs 7.5 c Disclosure The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit IFRS for SMEs 7.5 d Example The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit IFRS for SMEs 7.5 c Example The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures
X duration, debit IFRS for SMEs 7.5 d Example The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
Other cash payments to acquire interests in joint ventures
(X) duration, credit IFRS for SMEs 7.5 c Example The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
Proceeds from sales of property, plant and equipment
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets
X duration, debit IFRS for SMEs 7.5 b Example The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets
(X) duration, credit IFRS for SMEs 7.5 a Example The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Cash advances and loans made to other parties
(X) duration, credit IFRS for SMEs 7.5 e Example The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties
X duration, debit IFRS for SMEs 7.5 f Example The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit IFRS for SMEs 7.5 g Example The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit IFRS for SMEs 7.5 h Example The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received
X duration, debit IFRS for SMEs 7.14 Disclosure The cash inflow from dividends received, classified as investing activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for interest paid, classified as investing activities.
Interest received
X duration, debit IFRS for SMEs 7.14 Disclosure The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.5 Disclosure Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities
X duration, debit IFRS for SMEs 7.5 Disclosure The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Cash flows from (used in) financing activities [abstract]
text
Proceeds from issuing shares
X duration, debit IFRS for SMEs 7.6 a Example The cash inflow from issuing shares.
Proceeds from issuing other equity instruments
X duration, debit IFRS for SMEs 7.6 a Example The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares
(X) duration, credit IFRS for SMEs 7.6 b Example The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments
(X) duration, credit IFRS for SMEs 7.6 Common practice The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings
X duration, debit IFRS for SMEs 7.6 c Example The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings
(X) duration, credit IFRS for SMEs 7.6 d Example The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of finance lease liabilities
(X) duration, credit IFRS for SMEs 7.6 e Example The cash outflow for payment of finance lease liabilities, classified as financing activities.
Dividends paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid
(X) duration, credit IFRS for SMEs 7.14 Disclosure The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
X duration, debit IFRS for SMEs 7.6 Disclosure Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities
X duration, debit IFRS for SMEs 7.6 Disclosure The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit IFRS for SMEs 7.13 Disclosure The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Effect of exchange rate changes on cash and cash equivalents [abstract]
text
Effect of exchange rate changes on cash and cash equivalents
X duration, debit IFRS for SMEs 7.13 Disclosure The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents
X duration, debit IFRS for SMEs 7.20 Disclosure The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Cash and cash equivalents at beginning of period
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[610000] Statement of changes in equity
Statement of changes in equity [abstract]
text
Statement of changes in equity [table]
table IFRS for SMEs 6.3 Disclosure Schedule disclosing information related to changes in equity.
Components of equity [axis]
axis IFRS for SMEs 6.3 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Equity [member]
member [default] IFRS for SMEs 6.3 Disclosure This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Equity attributable to owners of parent [member]
member IFRS for SMEs 6.3 Disclosure This member stands for equity attributable to the owners of the parent.
Issued capital [member]
member IFRS for SMEs 6.3 Disclosure This member stands for a component of equity representing issued capital.
Share premium [member]
member IFRS for SMEs 6.3 Disclosure This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
Treasury shares [member]
member IFRS for SMEs 6.3 Disclosure This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest [member]
member IFRS for SMEs 6.3 Disclosure This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves [member]
member IFRS for SMEs 6.3 Disclosure , IFRS for SMEs 4.12 b Disclosure This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Reserve of exchange differences on translation [member]
member IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]
member IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
Revaluation surplus [member]
member IFRS for SMEs 17.15C Disclosure , IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Retained earnings [member]
member IFRS for SMEs 6.3 Disclosure This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
Non-controlling interests [member]
member IFRS for SMEs 6.3 Disclosure This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
Retrospective application and retrospective restatement [axis]
axis IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Currently stated [member]
member [default] IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used.
Previously stated [member]
member IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Increase (decrease) due to changes in accounting policy [member]
member IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.14 c Disclosure This member stands for the financial effect of changes in accounting policy.
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
member IFRS for SMEs 10.13 c Disclosure , IFRS for SMEs 10.13 b Disclosure This member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refer: IFRS for SMEs [member]]
Increase (decrease) due to voluntary changes in accounting policy [member]
member IFRS for SMEs 10.14 c Disclosure This member stands for the financial effect of voluntary changes in accounting policy.
Increase (decrease) due to corrections of prior period errors [member]
member IFRS for SMEs 10.23 c Disclosure , IFRS for SMEs 10.23 b Disclosure This member stands for the financial effect of corrections of prior period errors.
Statement of changes in equity [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Equity at beginning of period
X instant, credit IFRS for SMEs 6.3 c Disclosure , IFRS for SMEs 4.2 q Disclosure , IFRS for SMEs 35.13 b Disclosure The amount of residual interest in the assets of the entity after deducting all its liabilities.
Changes in equity [abstract]
text
Comprehensive income [abstract]
text
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income
X duration, credit IFRS for SMEs 6.3 c (ii) Disclosure , IFRS for SMEs 5.4 b Disclosure The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.
Total comprehensive income
X duration, credit IFRS for SMEs 5.5 i Disclosure , IFRS for SMEs 6.3 a Disclosure The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Issue of equity
X duration, credit IFRS for SMEs 6.3 c (iii) Disclosure The increase in equity through the issue of equity instruments.
Dividends recognised as distributions to owners
(X) duration, debit IFRS for SMEs 6.3 c (iii) Disclosure The amount of dividends recognised as distributions to owners.
Increase through other contributions by owners, equity
X duration, credit IFRS for SMEs 6.3 c (iii) Disclosure The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
Decrease through other distributions to owners, equity
(X) duration, debit IFRS for SMEs 6.3 c (iii) Disclosure The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
Increase (decrease) through other changes, equity
X duration, credit IFRS for SMEs 6.3 c Disclosure The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
Increase (decrease) through treasury share transactions, equity
X duration, credit IFRS for SMEs 6.3 c (iii) Disclosure The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
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 The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. A subsidiary is an entity that is controlled by another entity.
Increase (decrease) through share-based payment transactions, equity
X duration, credit IFRS for SMEs 6.3 c (iii) Disclosure The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
Total increase (decrease) in equity
X duration, credit IFRS for SMEs 6.3 c Disclosure The increase (decrease) in equity. [Refer: Equity]
Equity at end of period
X instant, credit IFRS for SMEs 6.3 c Disclosure , IFRS for SMEs 4.2 q Disclosure , IFRS for SMEs 35.13 b Disclosure The amount of residual interest in the assets of the entity after deducting all its liabilities.
[650000] Statement of income and retained earnings, additional disclosures
Statement of income and retained earnings, additional disclosures [abstract]
text
Retained earnings at beginning of period
X instant, credit IFRS for SMEs 6.5 e Disclosure , IFRS for SMEs 6.5 a Disclosure , IFRS for SMEs 4.11 f Disclosure A component of equity representing the entity's cumulative undistributed earnings or deficit.
Dividends declared and paid or payable
(X) duration, debit IFRS for SMEs 6.5 b Disclosure The amount of declared dividends that were paid or are payable.
Increase (decrease) through corrections of errors, retained earnings
X duration, credit IFRS for SMEs 6.5 c Disclosure The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings]
Increase (decrease) through changes in accounting policies, retained earnings
X duration, credit IFRS for SMEs 6.5 d Disclosure The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained earnings]
Retained earnings at end of period
X instant, credit IFRS for SMEs 6.5 e Disclosure , IFRS for SMEs 6.5 a Disclosure , IFRS for SMEs 4.11 f Disclosure A component of equity representing the entity's cumulative undistributed earnings or deficit.
[800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
text
Property, plant and equipment [abstract]
text
Land and buildings [abstract]
text
Land
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Total land and buildings
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Machinery
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [abstract]
text
Ships
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing aircraft used in the entity's operations.
Motor vehicles
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Total vehicles
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Fixtures and fittings
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
Office equipment
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Tangible exploration and evaluation assets
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of exploration and evaluation expenditures recognised as tangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Construction in progress
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
Other property, plant and equipment
X instant, debit IFRS for SMEs 4.11 a Common practice The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Total property, plant and equipment
X instant, debit IFRS for SMEs 4.11 a Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 4.2 e Disclosure The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Intangible assets and goodwill [abstract]
text
Intangible assets other than goodwill [abstract]
text
Brand names
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets
X instant, debit IFRS for SMEs 4.11 Common practice The amount of exploration and evaluation expenditures recognised as intangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Mastheads and publishing titles
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Recipes, formulae, models, designs and prototypes
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Intangible assets under development
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Service concession arrangements, classified as intangible assets
X instant, debit IFRS for SMEs 34.15 Common practice The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals.
Other intangible assets
X instant, debit IFRS for SMEs 4.11 Common practice The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Total intangible assets other than goodwill
X instant, debit IFRS for SMEs 4.2 g Disclosure , IFRS for SMEs 18.27 e Disclosure The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Goodwill
X instant, debit IFRS for SMEs 4.3 Common practice The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Total intangible assets and goodwill
X instant, debit IFRS for SMEs 4.3 Common practice The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
Classes of current inventories [abstract]
text
Current inventories held for sale
X instant, debit IFRS for SMEs 4.11 c (i) Disclosure A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
Current work in progress
X instant, debit IFRS for SMEs 4.11 c (ii) Disclosure A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Inventories]
Current materials and supplies to be consumed in production process or rendering services
X instant, debit IFRS for SMEs 4.11 c (iii) Disclosure A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
Total current inventories
X instant, debit IFRS for SMEs 13.22 b Disclosure , IFRS for SMEs 4.2 d Disclosure , IFRS for SMEs 4.11 c Disclosure The amount of current inventories. [Refer: Inventories]
Trade and other non-current receivables [abstract]
text
Non-current receivables due from related parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
Non-current receivables due from other parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of non-current receivables due from parties other than related parties.
Non-current receivables arising from accrued income not yet billed
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of non-current receivables arising from accrued income not yet billed.
Total trade and other non-current receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of non-current trade and other receivables.
Trade and other current receivables [abstract]
text
Current receivables due from related parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of current receivables due from related parties. [Refer: Related parties [member]]
Current receivables due from other parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of current receivables due from parties other than related parties. [Refer: Related parties [member]]
Current receivables arising from accrued income not yet billed
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of current receivables arising from accrued income not yet billed.
Total trade and other current receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of current trade and other receivables.
Trade and other receivables [abstract]
text
Receivables due from related parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of receivables due from related parties. [Refer: Related parties [member]]
Receivables due from other parties
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of receivables due from parties other than related parties.
Receivables arising from accrued income not yet billed
X instant, debit IFRS for SMEs 4.11 b Disclosure The amount of receivables arising from accrued income not yet billed.
Total trade and other receivables
X instant, debit IFRS for SMEs 4.2 b Disclosure , IFRS for SMEs 4.11 b Disclosure The amount of trade and other receivables.
Cash and cash equivalents [abstract]
text
Cash [abstract]
text
Cash on hand
X instant, debit IFRS for SMEs 7.20 Common practice The amount of cash held by the entity. This does not include demand deposits.
Balances with banks
X instant, debit IFRS for SMEs 7.20 Common practice The amount of cash balances held at banks.
Total cash
X instant, debit IFRS for SMEs 7.20 Common practice The amount of cash on hand and demand deposits. [Refer: Cash on hand]
Cash equivalents [abstract]
text
Short-term deposits, classified as cash equivalents
X instant, debit IFRS for SMEs 7.20 Common practice A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
Short-term investments, classified as cash equivalents
X instant, debit IFRS for SMEs 7.20 Common practice A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
Other banking arrangements, classified as cash equivalents
X instant, debit IFRS for SMEs 7.20 Common practice A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
Total cash equivalents
X instant, debit IFRS for SMEs 7.20 Common practice The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
Other cash and cash equivalents
X instant, debit IFRS for SMEs 7.20 Common practice The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
Total cash and cash equivalents
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Classes of other provisions [abstract]
text
Warranty provision [abstract]
text
Non-current warranty provision
X instant, credit IFRS for SMEs 21A.4 Example The amount of non-current provision for warranties. [Refer: Warranty provision]
Current warranty provision
X instant, credit IFRS for SMEs 21A.4 Example The amount of current provision for warranties. [Refer: Warranty provision]
Total warranty provision
X instant, credit IFRS for SMEs 21A.4 Example The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
Restructuring provision [abstract]
text
Non-current restructuring provision
X instant, credit IFRS for SMEs 21A.3 Example The amount of non-current provision for restructuring. [Refer: Restructuring provision]
Current restructuring provision
X instant, credit IFRS for SMEs 21A.3 Example The amount of current provision for restructuring. [Refer: Restructuring provision]
Total restructuring provision
X instant, credit IFRS for SMEs 21A.3 Example The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions]
Legal proceedings provision [abstract]
text
Non-current legal proceedings provision
X instant, credit IFRS for SMEs 21A.9 Example The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
Current legal proceedings provision
X instant, credit IFRS for SMEs 21A.9 Example The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
Total legal proceedings provision
X instant, credit IFRS for SMEs 21A.9 Example The amount of provision for legal proceedings. [Refer: Other provisions]
Refunds provision [abstract]
text
Non-current refunds provision
X instant, credit IFRS for SMEs 21A.5 Example The amount of non-current provision for refunds. [Refer: Refunds provision]
Current refunds provision
X instant, credit IFRS for SMEs 21A.5 Example The amount of current provision for refunds. [Refer: Refunds provision]
Total refunds provision
X instant, credit IFRS for SMEs 21A.5 Example The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
Onerous contracts provision [abstract]
text
Non-current onerous contracts provision
X instant, credit IFRS for SMEs 21A.2 Example The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
Current onerous contracts provision
X instant, credit IFRS for SMEs 21A.2 Example The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
Total onerous contracts provision
X instant, credit IFRS for SMEs 21A.2 Example The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
Miscellaneous other provisions [abstract]
text
Non-current miscellaneous other provisions
X instant, credit IFRS for SMEs 4.11 e Common practice The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
Current miscellaneous other provisions
X instant, credit IFRS for SMEs 4.11 e Common practice The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
Total miscellaneous other provisions
X instant, credit IFRS for SMEs 4.11 e Common practice The amount of miscellaneous other provisions. [Refer: Other provisions]
Other provisions [abstract]
text
Other non-current provisions
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Other current provisions
X instant, credit IFRS for SMEs 4.11 e Disclosure The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total other provisions
X instant, credit IFRS for SMEs 21.14 a (i) Disclosure , IFRS for SMEs 4.11 e Disclosure The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Trade and other non-current payables [abstract]
text
Non-current trade payables
X instant, credit IFRS for SMEs 4.11 d Disclosure The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
Non-current payables to related parties
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Deferred income classified as non-current
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of deferred income classified as non-current. [Refer: Deferred income]
Accruals classified as non-current
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of accruals classified as non-current. [Refer: Accruals]
Total trade and other non-current payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of non-current trade and other payables.
Trade and other current payables [abstract]
text
Current trade payables
X instant, credit IFRS for SMEs 4.11 d Disclosure The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
Current payables to related parties
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Deferred income classified as current
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of deferred income classified as current. [Refer: Deferred income]
Accruals classified as current
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of accruals classified as current. [Refer: Accruals]
Total trade and other current payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of current trade and other payables.
Trade and other payables [abstract]
text
Trade payables
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of payment due to suppliers for goods and services used in the entity's business.
Payables to related parties
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of payables due to related parties. [Refer: Related parties [member]]
Deferred income
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
Accruals
X instant, credit IFRS for SMEs 4.11 d Disclosure The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
Total trade and other payables
X instant, credit IFRS for SMEs 4.2 l Disclosure , IFRS for SMEs 4.11 d Disclosure The amount of trade and other payables.
Categories of non-current financial assets and non-current financial liabilities [abstract]
text
Non-current financial assets at fair value through profit or loss
X instant, debit IFRS for SMEs 11.41 a Disclosure The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Non-current financial assets that are debt instruments, at amortised cost
X instant, debit IFRS for SMEs 11.41 b Disclosure The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
Non-current financial assets that are equity instruments, at cost
X instant, debit IFRS for SMEs 11.41 c Disclosure The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
Non-current financial liabilities at fair value through profit or loss
X instant, credit IFRS for SMEs 11.41 d Disclosure The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Non-current financial liabilities at amortised cost
X instant, credit IFRS for SMEs 11.41 e Disclosure The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Non-current loan commitments, at cost
X instant, credit IFRS for SMEs 11.41 f Disclosure The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
Categories of current financial assets and current financial liabilities [abstract]
text
Current financial assets at fair value through profit or loss
X instant, debit IFRS for SMEs 11.41 a Disclosure The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Current financial assets that are debt instruments, at amortised cost
X instant, debit IFRS for SMEs 11.41 b Disclosure The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
Current financial assets that are equity instruments, at cost
X instant, debit IFRS for SMEs 11.41 c Disclosure The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
Current financial liabilities at fair value through profit or loss
X instant, credit IFRS for SMEs 11.41 d Disclosure The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Current financial liabilities at amortised cost
X instant, credit IFRS for SMEs 11.41 e Disclosure The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Current loan commitments, at cost
X instant, credit IFRS for SMEs 11.41 f Disclosure The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
Categories of financial assets and financial liabilities [abstract]
text
Financial assets at fair value through profit or loss
X instant, debit IFRS for SMEs 11.41 a Disclosure The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]]
Financial assets that are debt instruments, at amortised cost
X instant, debit IFRS for SMEs 11.41 b Disclosure The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]
Financial assets that are equity instruments, at cost
X instant, debit IFRS for SMEs 11.41 c Disclosure The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]]
Financial liabilities at fair value through profit or loss
X instant, credit IFRS for SMEs 11.41 d Disclosure The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]]
Financial liabilities at amortised cost
X instant, credit IFRS for SMEs 11.41 e Disclosure The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount.
Loan commitments, at cost
X instant, credit IFRS for SMEs 11.41 f Disclosure The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
Other reserves [abstract]
text
Reserve of exchange differences on translation
X instant, credit IFRS for SMEs 30.25 b Disclosure , IFRS for SMEs 4.3 Common practice A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
Reserve of cash flow hedges
X instant, credit IFRS for SMEs 4.3 Common practice A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
Revaluation surplus
X instant, credit IFRS for SMEs 17.15C Disclosure A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Total other reserves
X instant, credit IFRS for SMEs 4.11 f Disclosure A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
[800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
text
Revenue [abstract]
text
Revenue from sale of goods
X duration, credit IFRS for SMEs 23.30 b (i) Disclosure The amount of revenue arising from the sale of goods. [Refer: Revenue]
Revenue from rendering of services
X duration, credit IFRS for SMEs 23.30 b (ii) Disclosure The amount of revenue arising from the rendering of services. [Refer: Revenue]
Revenue from construction contracts
X duration, credit IFRS for SMEs 23.30 b (viii) Disclosure , IFRS for SMEs 23.31 a Disclosure The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
Royalty income
X duration, credit IFRS for SMEs 23.30 b (iv) Disclosure The amount of income arising from royalties.
Interest income
X duration, credit IFRS for SMEs 23.30 b (iii) Disclosure The amount of income arising from interest.
Dividend income
X duration, credit IFRS for SMEs 23.30 b (v) Disclosure The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Revenue from commissions
X duration, credit IFRS for SMEs 23.30 b (vi) Disclosure The amount of revenue arising from commissions. [Refer: Revenue]
Income from government grants
X duration, credit IFRS for SMEs 23.30 b (vii) Disclosure , IFRS for SMEs 24.6 a Disclosure The amount of income recognised in relation to government grants. [Refer: Government grants]
Revenue from franchise fees
X duration, credit IFRS for SMEs 23A.25 Example The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent services, equipment and other tangible assets and know-how. [Refer: Revenue]
Other revenue
X duration, credit IFRS for SMEs 23.30 b (viii) Disclosure The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
Total revenue
X duration, credit IFRS for SMEs 23.30 Disclosure , IFRS for SMEs 5.5 a Disclosure The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
Classes of employee benefits expense [abstract]
text
Wages and salaries
X duration, debit IFRS for SMEs 28.4 Common practice A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
Social security contributions
X duration, debit IFRS for SMEs 28.4 Common practice A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
Other short-term employee benefits
X duration, debit IFRS for SMEs 28.4 Common practice The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
Post-employment benefit expense, defined contribution plans
X duration, debit IFRS for SMEs 28.40 Disclosure The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
Post-employment benefit expense, defined benefit plans
X duration, debit IFRS for SMEs 28.41 g (i) Disclosure The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
Termination benefits expense
X duration, debit IFRS for SMEs 28.1 Common practice The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]]
Other long-term employee benefits
X duration, debit IFRS for SMEs 28.1 Common practice The amount of other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
Other employee expense
X duration, debit IFRS for SMEs 28.1 Common practice The amount of employee expenses that the entity does not separately disclose in the same statement or note.
Total employee benefits expense
(X) duration, debit IFRS for SMEs 5.11 a Common practice The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
[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 e Disclosure The disclosure of notes and other explanatory information as part of a complete set of financial statements.
Name of reporting entity or other means of identification
text IFRS for SMEs 3.23 a Disclosure The name of the reporting entity or other means of identification.
Domicile of entity
text IFRS for SMEs 3.24 a Disclosure The country in which the entity is registered and where it has its legal address or registered office.
Legal form of entity
text IFRS for SMEs 3.24 a Disclosure Information about the legal structure under which the entity operates.
Country of incorporation
text IFRS for SMEs 3.24 a Disclosure The country in which the entity is incorporated.
Address of entity's registered office
text IFRS for SMEs 3.24 a Disclosure The address at which the entity's office is registered.
Principal place of business
text IFRS for SMEs 3.24 a Disclosure The place where an entity principally conducts operations.
Description of nature of entity's operations and principal activities
text IFRS for SMEs 3.24 b Disclosure The description of the nature of the entity's operations and principal activities.
Name of parent entity
text IFRS for SMEs 33.5 Disclosure The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
Name of ultimate parent of group
text IFRS for SMEs 33.5 Disclosure The name of the ultimate controlling party of the group.
Statement of compliance with IFRS for SMEs [text block]
text block IFRS for SMEs 8.4 a Disclosure , IFRS for SMEs 3.3 Disclosure An explicit and unreserved statement of compliance with all the requirements of IFRS for SMEs.
Management conclusion on fair presentation as consequence of departure
text IFRS for SMEs 3.5 a Disclosure The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement in IFRS for SMEs.
Explanation of departure from IFRS for SMEs
text IFRS for SMEs 3.5 c Disclosure , IFRS for SMEs 3.5 b Disclosure The explanation of the entity's departure from IFRS for SMEs, disclosing that it has complied with IFRS for SMEs except that it has departed from a particular requirement to achieve a fair presentation.
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 a Disclosure The explanation of the nature of the requirement in IFRS for SMEs and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in Section 2 of IFRS for SMEs.
Explanation of adjustments that would be necessary to achieve fair presentation
text IFRS for SMEs 3.7 b Disclosure The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in IFRS for SMEs would be so misleading that it would conflict with the objective of financial statements set out in section 2 of IFRS for SMEs, but the relevant regulatory framework prohibits departure from the requirement.
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block IFRS for SMEs 3.9 Disclosure The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.
Explanation of fact and basis for preparation of financial statements when not going concern basis
text IFRS for SMEs 3.9 Disclosure The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
Explanation of why entity not regarded as going concern
text IFRS for SMEs 3.9 Disclosure The explanation of the reason why the entity is not regarded as a going concern.
Description of reason for using longer or shorter reporting period
text IFRS for SMEs 3.10 a Disclosure , IFRS for SMEs 3.10 b Disclosure The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Description of fact that amounts presented in financial statements are not entirely comparable
text IFRS for SMEs 3.10 c Disclosure The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Disclosure of reclassifications or changes in presentation [text block]
text block IFRS for SMEs 3.12 Disclosure The disclosure of reclassifications or changes in the presentation of items in the financial statements.
Disclosure of reclassifications or changes in presentation [abstract]
text
Disclosure of reclassifications or changes in presentation [table]
table IFRS for SMEs 3.12 Disclosure Schedule disclosing information related to reclassifications or changes in presentation.
Reclassified items [axis]
axis IFRS for SMEs 3.12 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Reclassified items [member]
member [default] IFRS for SMEs 3.12 Disclosure This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Disclosure of reclassifications or changes in presentation [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of reclassifications or changes in presentation
text IFRS for SMEs 3.12 a Disclosure The description of the nature of reclassifications or changes in presentation.
Amount of reclassifications or changes in presentation
X duration IFRS for SMEs 3.12 b Disclosure The amount that is reclassified when the entity changes classification or presentation in its financial statements.
Description of reason for reclassifications or changes in presentation
text IFRS for SMEs 3.12 c Disclosure The description of the reason for the reclassifications or changes in presentation.
Description of reason why reclassification of comparative amounts is impracticable
text IFRS for SMEs 3.13 Disclosure The description of the reason why the reclassification of comparative amounts is impracticable.
Disclosure of summary of significant accounting policies [text block]
text block IFRS for SMEs 8.4 b Disclosure The entire disclosure for the summary of significant accounting policies applied by the entity.
Explanation of measurement bases used in preparing financial statements [text block]
text block IFRS for SMEs 8.5 a Disclosure The explanation of the measurement basis (or bases) used in preparing the financial statements.
Description of other accounting policies relevant to understanding of financial statements [text block]
text block IFRS for SMEs 8.5 b Disclosure The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
text IFRS for SMEs 8.6 Disclosure The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Description of basis for preparing and presenting information not required by IFRS for SMEs
text IFRS for SMEs 3.25 Disclosure The description of the basis for preparing and presenting information not required by IFRS for SMEs.
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text IFRS for SMEs 8.7 Disclosure The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
text block IFRS for SMEs 8.7 Disclosure The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
text
Disclosure of assets and liabilities with significant risk of material adjustment [table]
table IFRS for SMEs 8.7 Disclosure Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
Assets and liabilities [axis]
axis IFRS for SMEs 8.7 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Assets and liabilities [member]
member [default] IFRS for SMEs 8.7 Disclosure This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of assets with significant risk of material adjustments within next financial year
text IFRS for SMEs 8.7 a Disclosure The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Description of nature of liabilities with significant risk of material adjustments within next financial year
text IFRS for SMEs 8.7 a Disclosure The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
Assets with significant risk of material adjustments within next financial year
X instant, debit IFRS for SMEs 8.7 b Disclosure The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Liabilities with significant risk of material adjustments within next financial year
X instant, credit IFRS for SMEs 8.7 b Disclosure The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
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 22.20 Disclosure The statement that the fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort.
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 22.20 Disclosure The description of the reasons why a reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort.
[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 section Disclosure The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of initial application of amendment to IFRS for SMEs [text block]
text block IFRS for SMEs 10.13 a Disclosure The disclosure of the initial application of an amendment to IFRS for SMEs. [Refer: IFRS for SMEs [member]]
Disclosure of voluntary change in accounting policy [text block]
text block IFRS for SMEs 10.14 Disclosure The disclosure of a voluntary change in accounting policy.
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
text IFRS for SMEs 10.13 d Disclosure , IFRS for SMEs 10.14 d Disclosure The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
Disclosure of changes in accounting estimates [text block]
text block IFRS for SMEs 10.18 Disclosure The disclosure of changes in accounting estimates.
Disclosure of changes in accounting estimates [abstract]
text
Disclosure of changes in accounting estimates [table]
table IFRS for SMEs 10.18 Disclosure Schedule disclosing information related to the changes in accounting estimates.
Accounting estimates [axis]
axis IFRS for SMEs 10.18 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Accounting estimates [member]
member [default] IFRS for SMEs 10.18 Disclosure This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.
Disclosure of changes in accounting estimates [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of change in accounting estimate [text block]
text block IFRS for SMEs 10.18 Disclosure The description of the nature of changes in accounting estimates.
Increase (decrease) in accounting estimate
X duration IFRS for SMEs 10.18 Disclosure The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
Description of fact that amount of change in accounting estimate is impracticable [text block]
text block IFRS for SMEs 10.18 Disclosure The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
Description of nature of accounting errors in prior periods [text block]
text block IFRS for SMEs 10.23 a Disclosure The description of the nature of accounting errors in prior periods.
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
text IFRS for SMEs 10.23 d Disclosure The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
[815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]
text block IFRS for SMEs - 32 Disclosure Disclosure The entire disclosure for events after the reporting period.
Explanation of body of authorisation
text IFRS for SMEs 32.9 Disclosure The explanation of who authorised the financial statements for issue.
Date of authorisation for issue of financial statements
yyyy-mm-dd IFRS for SMEs 32.9 Disclosure The date on which financial statements are authorised for issue.
Explanation of fact that entity's owners or others have power to amend financial statements after issue
text IFRS for SMEs 32.9 Disclosure The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.
Disclosure of non-adjusting events after reporting period [text block]
text block IFRS for SMEs 32.10 Disclosure The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
Disclosure of non-adjusting events after reporting period [abstract]
text
Disclosure of non-adjusting events after reporting period [table]
table IFRS for SMEs 32.10 Disclosure Schedule disclosing information related to non-adjusting events after the reporting period.
Non-adjusting events after reporting period [axis]
axis IFRS for SMEs 32.10 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Non-adjusting events after reporting period [member]
member [default] IFRS for SMEs 32.10 Disclosure This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
Major business combination [member]
member IFRS for SMEs 32.11 a Example This member stands for major business combinations. [Refer: Business combinations [member]]
Disposal of major subsidiary [member]
member IFRS for SMEs 32.11 a Example This member stands for the disposal of a major subsidiary. A subsidiary is an entity that is controlled by another entity.
Announcement of plan to discontinue operation [member]
member IFRS for SMEs 32.11 b Example This member stands for the announcement of a plan to discontinue an operation.
Major purchases of assets [member]
member IFRS for SMEs 32.11 c Example This member stands for major purchases of assets.
Other disposals of assets [member]
member IFRS for SMEs 32.11 c Example This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
Expropriation of major assets by government [member]
member IFRS for SMEs 32.11 c Example This member stands for expropriation of major assets by government.
Destruction of major production plant [member]
member IFRS for SMEs 32.11 d Example This member stands for destruction of a major production plant.
Announcing or commencing implementation of major restructuring [member]
member IFRS for SMEs 32.11 e Example This member stands for announcing or commencing implementation of major restructuring.
Issues or repurchases of entity's debt or equity instruments [member]
member IFRS for SMEs 32.11 f Example This member stands for issues or repurchases of entity's debt or equity instruments.
Abnormally large changes in asset prices or foreign exchange rates [member]
member IFRS for SMEs 32.11 g Example This member stands for abnormally large changes in asset prices or foreign exchange rates.
Changes in tax rates or tax laws enacted or announced [member]
member IFRS for SMEs 32.11 h Example This member stands for changes in tax rates or tax laws enacted or announced.
Entering into significant commitments or contingent liabilities [member]
member IFRS for SMEs 32.11 i Example This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
Commencement of major litigation [member]
member IFRS for SMEs 32.11 j Example This member stands for the commencement of major litigation.
Disclosure of non-adjusting events after reporting period [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of non-adjusting event after reporting period
text IFRS for SMEs 32.10 a Disclosure The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
Explanation of financial effect of non-adjusting event after reporting period [text block]
text block IFRS for SMEs 32.10 b Disclosure The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
[816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]
text block IFRS for SMEs - 31 Disclosures Disclosure The entire disclosure for financial reporting in hyperinflationary economies.
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 a Disclosure The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
Description of identity of price index
text IFRS for SMEs 31.15 b Disclosure The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Level of price index
pure IFRS for SMEs 31.15 b Disclosure The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Price index movements
pure IFRS for SMEs 31.15 b Disclosure The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Gains (losses) on net monetary position
X duration, credit IFRS for SMEs 31.15 c Disclosure The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
[817000] Notes - Business combinations
Disclosure of business combinations [text block]
text block IFRS for SMEs - 19 Disclosures Disclosure The entire disclosure for business combinations.
Disclosure of detailed information about business combinations [text block]
text block IFRS for SMEs 19.25 Example The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
Disclosure of detailed information about business combination [abstract]
text
Disclosure of detailed information about business combination [table]
table IFRS for SMEs 19.25 Disclosure Schedule disclosing information related to details of business combinations.
Business combinations [axis]
axis IFRS for SMEs 19.25 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]
member [default] IFRS for SMEs 19.25 Disclosure This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]
member IFRS for SMEs 19.25 Disclosure This member stands for the bringing together of separate entities or businesses into one reporting entity.
Disclosure of detailed information about business combination [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Name of acquiree
text IFRS for SMEs 19.25 a Disclosure The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
Description of acquiree
text IFRS for SMEs 19.25 a Disclosure The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
Date of acquisition
yyyy-mm-dd IFRS for SMEs 19.25 b Disclosure The date on which the acquirer obtains control of the acquiree in a business combination.
Percentage of voting equity interests acquired
X.XX instant IFRS for SMEs 19.25 c Disclosure The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
Cost of business combination
X duration, debit IFRS for SMEs 19.25 d Disclosure The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree plus costs directly attributable to the business combination. [Refer: Business combinations [member]]
Description of components of cost of business combination
text IFRS for SMEs 19.25 d Disclosure The description of the components of the cost of a business combination. [Refer: Cost of business combination]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
text
Financial assets recognised as of acquisition date
X instant, debit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets, class [member]; Business combinations [member]]
Inventory recognised as of acquisition date
X instant, debit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
Property, plant and equipment recognised as of acquisition date
X instant, debit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
Identifiable intangible assets recognised as of acquisition date
X instant, debit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
Financial liabilities recognised as of acquisition date
(X) instant, credit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Business combinations [member]]
Contingent liabilities recognised as of acquisition date
(X) instant, credit IFRS for SMEs 19.25 e Example The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Net identifiable assets acquired (liabilities assumed)
X instant, debit IFRS for SMEs 19.25 e Example The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
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 f Disclosure The amount of any gain recognised in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination. [Refer: Business combinations [member]]
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 f Disclosure The description of the line item in the statement of comprehensive income in which a gain in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination is recognised. [Refer: 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]
Description of factors that make up goodwill recognised
text IFRS for SMEs 19.25 g Disclosure The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets or other items that do not qualify for separate recognition. [Refer: Goodwill]
Useful lives, goodwill
text IFRS for SMEs 19.26 Disclosure The useful lives used for goodwill. [Refer: Goodwill]
Reconciliation of changes in goodwill [abstract]
text
Goodwill at beginning of period
X instant, debit IFRS for SMEs 4.3 Common practice The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Changes in goodwill [abstract]
text
Additional recognition, goodwill
X duration, debit IFRS for SMEs 19.26 a Disclosure The amount of additional goodwill recognised. [Refer: Goodwill]
Increase (decrease) through net exchange differences, goodwill
X duration, debit IFRS for SMEs 19.26 d Disclosure The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
Increase (decrease) through other changes, goodwill
X duration, debit IFRS for SMEs 19.26 d Disclosure The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
Impairment loss recognised in profit or loss, goodwill
(X) duration IFRS for SMEs 19.26 b Disclosure The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
Amortisation, goodwill
(X) duration IFRS for SMEs 19.26 d Disclosure The amount of amortisation of goodwill. [Refer: Depreciation and amortisation expense; Goodwill]
Decrease through disposal of previously acquired businesses, goodwill
(X) duration, credit IFRS for SMEs 19.26 c Disclosure The decrease in goodwill through the disposal of previously acquired businesses. [Refer: Goodwill]
Total increase (decrease) in goodwill
X duration, debit IFRS for SMEs 19.26 Disclosure The increase (decrease) in goodwill. [Refer: Goodwill]
Goodwill at end of period
X instant, debit IFRS for SMEs 4.3 Common practice The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
[818000] Notes - Related party
Disclosure of related party [text block]
text block IFRS for SMEs - 33 Disclosures Disclosure The entire disclosure for related parties.
Name of parent entity
text IFRS for SMEs 33.5 Disclosure The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
Name of ultimate parent of group
text IFRS for SMEs 33.5 Disclosure The name of the ultimate controlling party of the group.
Name of most senior parent entity producing publicly available financial statements
text IFRS for SMEs 33.5 Disclosure The name of most senior parent entity producing publicly available financial statements.
Explanation of relationships between parent and subsidiaries
text IFRS for SMEs 33.5 Disclosure The explanation of the relationships between a parent and its subsidiaries.
Key management personnel compensation
X duration, debit IFRS for SMEs 33.7 Disclosure The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
Disclosure of transactions between related parties [text block]
text block IFRS for SMEs 33.10 Disclosure The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
Disclosure of transactions between related parties [abstract]
text
Disclosure of transactions between related parties [table]
table IFRS for SMEs 33.10 Disclosure Schedule disclosing information related to transactions between related parties.
Categories of related parties [axis]
axis IFRS for SMEs 33.10 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Entity's total for related parties [member]
member [default] IFRS for SMEs 33.10 Disclosure This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
Related parties [member]
member IFRS for SMEs 33.10 Disclosure This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity, (ii) has significant influence over the reporting entity, or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. (viii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). [Refer: Investments in joint ventures; Key management personnel of entity or parent [member]]
Entities with control, joint control or significant influence over entity [member]
member IFRS for SMEs 33.10 a Disclosure This member stands for entities classified as related parties which have control, joint control or significant influence over the reporting entity. [Refer: Related parties [member]]
Entities over which entity has control, joint control or significant influence [member]
member IFRS for SMEs 33.10 b Disclosure This member stands for entities classified as related parties over which the reporting entity has control, joint control or significant influence. [Refer: Related parties [member]]
Key management personnel of entity or parent [member]
member IFRS for SMEs 33.10 c Disclosure This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
Other related parties [member]
member IFRS for SMEs 33.10 d Disclosure This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
Disclosure of transactions between related parties [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of transactions with related party
text IFRS for SMEs 33.9 Disclosure The description of related party transactions. [Refer: Related parties [member]]
Description of nature of related party relationship
text IFRS for SMEs 33.9 Disclosure The description of the nature of the related party relationships. [Refer: Related parties [member]]
Related party transactions [abstract]
text
Purchases of goods, related party transactions
X duration, debit IFRS for SMEs 33.12 a Example The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
Revenue from sale of goods, related party transactions
X duration, credit IFRS for SMEs 33.12 a Example The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
Purchases of property and other assets, related party transactions
X duration, debit IFRS for SMEs 33.12 b Example The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
Sales of property and other assets, related party transactions
X duration, credit IFRS for SMEs 33.12 b Example The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
Services received, related party transactions
X duration, debit IFRS for SMEs 33.12 c Example The amount of services received in related party transactions. [Refer: Related parties [member]]
Revenue from rendering of services, related party transactions
X duration, credit IFRS for SMEs 33.12 c Example The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
Leases as lessor, related party transactions
X duration IFRS for SMEs 33.12 d Example The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
Leases as lessee, related party transactions
X duration IFRS for SMEs 33.12 d Example The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
Transfers of research and development from entity, related party transactions
X duration IFRS for SMEs 33.12 e Example The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
Transfers of research and development to entity, related party transactions
X duration IFRS for SMEs 33.12 e Example The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
Transfers under license agreements from entity, related party transactions
X duration IFRS for SMEs 33.12 f Example The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
Transfers under license agreements to entity, related party transactions
X duration IFRS for SMEs 33.12 f Example The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
Transfers under finance agreements from entity, related party transactions
X duration IFRS for SMEs 33.12 g Example The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
Transfers under finance agreements to entity, related party transactions
X duration IFRS for SMEs 33.12 g Example The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
Provision of guarantees or collateral by entity, related party transactions
X duration IFRS for SMEs 33.12 h Example The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related parties [member]]
Provision of guarantees or collateral to entity, related party transactions
X duration IFRS for SMEs 33.12 h Example The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related parties [member]]
Settlement of liabilities by entity on behalf of related party, related party transactions
X duration IFRS for SMEs 33.12 i Example The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
Settlement of liabilities on behalf of entity by related party, related party transactions
X duration IFRS for SMEs 33.12 i Example The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
Participation in defined benefit plan that shares risks between group entities, related party transactions
X duration IFRS for SMEs 33.12 j Example The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]
Outstanding balances for related party transactions [abstract]
text
Amounts payable, related party transactions
X instant, credit IFRS for SMEs 33.9 b Disclosure The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
Amounts receivable, related party transactions
X instant, debit IFRS for SMEs 33.9 b Disclosure The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
Explanation of terms and conditions of outstanding balances for related party transaction
text IFRS for SMEs 33.9 b (i) Disclosure The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
Explanation of details of guarantees given or received of outstanding balances for related party transaction
text IFRS for SMEs 33.9 b (ii) Disclosure The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Related parties [member]]
Provisions for doubtful debts related to outstanding balances of related party transaction
X instant, credit IFRS for SMEs 33.9 c Disclosure The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
Expense recognised during period for bad and doubtful debts for related party transaction
X duration, debit IFRS for SMEs 33.9 d Disclosure The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
[819100] Notes - First time adoption
Disclosure of first-time adoption [text block]
text block IFRS for SMEs - 35 Disclosures Disclosure The entire disclosure for the entity's first-time adoption of IFRS for SMEs.
Identification of amounts that have not been restated at date of transition to IFRS for SMEs
text IFRS for SMEs 35.11 Disclosure The identification of amounts in the financial statements that have not been restated at the date of transition to IFRS for SMEs.
Description of omission of disclosures required by IFRS for SMEs
text IFRS for SMEs 35.11 Disclosure The description of the omission of disclosures required by IFRS for SMEs.
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs
text IFRS for SMEs A3 Disclosure The identification of amounts in the financial statements that have not been restated as result of applying amendments to IFRS for SMEs.
Disclosure of comparative information prepared under previous GAAP [text block]
text block IFRS for SMEs 35.13 Disclosure The disclosure, in the entity's first financial statements that conform to IFRS for SMEs, of comparative information prepared under previous GAAP.
Disclosure of comparative information prepared under previous GAAP [abstract]
text
Disclosure of comparative information prepared under previous GAAP [table]
table IFRS for SMEs 35.13 Disclosure Schedule disclosing information related to comparative information prepared under previous GAAP.
Financial effect of transition from previous GAAP to IFRS for SMEs [axis]
axis IFRS for SMEs 35.13 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
IFRS for SMEs [member]
member [default] IFRS for SMEs 35.13 Disclosure This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRS for SMEs' axis if no other member is used.
Previous GAAP [member]
member IFRS for SMEs 35.13 Disclosure This member stands for the basis of accounting that the entity used immediately before adopting IFRS for SMEs. [Refer: IFRS for SMEs [member]]
Effect of transition to IFRS for SMEs [member]
member IFRS for SMEs 35.13 Disclosure This member stands for the financial effect of the transition from previous GAAP to IFRS for SMEs. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]
Disclosure of comparative information prepared under previous GAAP [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Equity
X instant, credit IFRS for SMEs 6.3 c Disclosure , IFRS for SMEs 4.2 q Disclosure , IFRS for SMEs 35.13 b Disclosure The amount of residual interest in the assets of the entity after deducting all its liabilities.
Profit (loss)
X duration, credit IFRS for SMEs 7.7 b Disclosure , IFRS for SMEs 35.13 c Disclosure , IFRS for SMEs 6.3 c (i) Disclosure , IFRS for SMEs 5.5 f Disclosure The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Explanation of effect of transition on reported financial position
text IFRS for SMEs 35.12 Disclosure The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]
Explanation of effect of transition on reported financial performance
text IFRS for SMEs 35.12 Disclosure The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]
Explanation of effect of transition on reported cash flows
text IFRS for SMEs 35.12 Disclosure The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported cash flows. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]
Description of reason why entity stopped applying IFRS for SMEs
text IFRS for SMEs 35.12A a Disclosure The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, stopped applying IFRS for SMEs.
Description of reason why entity is resuming application of IFRS for SMEs
text IFRS for SMEs 35.12A b Disclosure The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, is resuming application of IFRS for SMEs.
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs
text IFRS for SMEs 35.12A c Disclosure The description of whether the entity has applied section 35 or section 10 when applying IFRS for SMEs.
Explanation of fact that financial statements for previous periods not presented
text IFRS for SMEs 35.15 Disclosure The explanation, in the entity's first financial statements that conform to IFRS for SMEs, of the fact that the entity did not present financial statements for previous periods.
[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 Disclosures Disclosure The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.
Disclosure of detailed information about property, plant and equipment [text block]
text block IFRS for SMEs 17.31 Disclosure The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
Disclosure of detailed information about property, plant and equipment [abstract]
text
Disclosure of detailed information about property, plant and equipment [table]
table IFRS for SMEs 17.31 Disclosure Schedule disclosing information related to details of property, plant and equipment.
Classes of property, plant and equipment [axis]
axis IFRS for SMEs 17.31 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Property, plant and equipment [member]
member [default] IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.33 b Disclosure , IFRS for SMEs 17.31 Disclosure This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Land and buildings [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Land [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Machinery [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Ships [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]
Motor vehicles [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Fixtures and fittings [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
Office equipment [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Tangible exploration and evaluation assets [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Tangible exploration and evaluation assets]
Construction in progress [member]
member IFRS for SMEs 17.2 Common practice This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
Other property, plant and equipment [member]
member IFRS for SMEs 17.2 Common practice This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure , IFRS for SMEs 17.31 e Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Gross carrying amount [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
Accumulated depreciation, amortisation and impairment [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
Disclosure of detailed information about property, plant and equipment [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Measurement bases, property, plant and equipment
text IFRS for SMEs 17.31 a Disclosure The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
Depreciation method, property, plant and equipment
text IFRS for SMEs 17.31 b Disclosure The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
Useful lives or depreciation rates, property, plant and equipment
text IFRS for SMEs 17.31 c Disclosure The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]
Reconciliation of changes in property, plant and equipment [abstract]
text
Property, plant and equipment at beginning of period
X instant, debit IFRS for SMEs 4.11 a Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 4.2 e Disclosure The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Changes in property, plant and equipment [abstract]
text
Additions other than through business combinations, property, plant and equipment
X duration, debit IFRS for SMEs 17.31 e (i) Disclosure The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
Acquisitions through business combinations, property, plant and equipment
X duration, debit IFRS for SMEs 17.31 e (iii) Disclosure The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
Increase (decrease) through net exchange differences, property, plant and equipment
X duration, debit IFRS for SMEs 17.31 e (viii) Common practice The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
Depreciation, property, plant and equipment
(X) duration IFRS for SMEs 17.31 e (vii) Disclosure The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
Revaluation increase (decrease), property, plant and equipment
X duration, debit IFRS for SMEs 17.33 e Disclosure , IFRS for SMEs 17.31 e (iv) Disclosure The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus]
Impairment loss recognised in other comprehensive income, property, plant and equipment
(X) duration IFRS for SMEs 17.31 e (iv) Disclosure The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Property, plant and equipment]
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
X duration IFRS for SMEs 17.31 e (iv) Disclosure The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Property, plant and equipment]
Impairment loss recognised in profit or loss, property, plant and equipment
(X) duration IFRS for SMEs 17.31 e (vi) Disclosure The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
X duration IFRS for SMEs 17.31 e (vi) Disclosure The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
Increase (decrease) through other changes, property, plant and equipment
X duration, debit IFRS for SMEs 17.31 e (viii) Disclosure The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Disposals, property, plant and equipment
(X) duration, credit IFRS for SMEs 17.31 e (ii) Disclosure The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
Total increase (decrease) in property, plant and equipment
X duration, debit IFRS for SMEs 17.31 e Disclosure The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment at end of period
X instant, debit IFRS for SMEs 4.11 a Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 4.2 e Disclosure The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Effective date of revaluation, property, plant and equipment
yyyy-mm-dd IFRS for SMEs 17.33 a Disclosure The effective date of the revaluation of property, plant and equipment stated at revalued amounts.
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
text IFRS for SMEs 17.33 b Disclosure The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
Explanation of revaluation methods and significant assumptions, property, plant and equipment
text IFRS for SMEs 17.33 c Disclosure The explanation of the revaluation methods and the significant assumptions applied in estimating the fair values for items of property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment, revalued assets, at cost
X instant, debit IFRS for SMEs 17.33 d Disclosure The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
Measurement bases, investment property at cost less accumulated depreciation and impairment
text IFRS for SMEs 17.31 a Disclosure The measurement bases used for determining the gross carrying amount for investment property at cost less accumulated depreciation and impairment. [Refer: Gross carrying amount [member]; Investment property [member]]
Depreciation method, investment property at cost less accumulated depreciation and impairment
text IFRS for SMEs 17.31 b Disclosure The depreciation method used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment
text IFRS for SMEs 17.31 c Disclosure The useful lives or depreciation rates used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]
text block IFRS for SMEs 17.31 Disclosure The disclosure of the reconciliation of investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]
text
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]
table IFRS for SMEs 17.31 Disclosure Schedule disclosing information related to the reconciliation of investment property at cost less accumulated depreciation and impairment.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 17.31 d Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Gross carrying amount [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
Accumulated depreciation, amortisation and impairment [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Investment property at cost less accumulated depreciation and impairment at beginning of period
X instant, debit IFRS for SMEs 4.2 ea Disclosure , IFRS for SMEs 17.31 e Disclosure The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
Changes in investment property at cost less accumulated depreciation and impairment [abstract]
text
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 The amount of additions to investment property at cost less accumulated depreciation and impairment other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment
X duration, debit IFRS for SMEs 17.31 e (iii) Disclosure The increase in investment property at cost less accumulated depreciation and impairment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
Transfer to (from) investment property at fair value through profit or loss [abstract]
text
Transfer to investment property at fair value through profit or loss
(X) duration, credit IFRS for SMEs 17.31 e (v) Disclosure The decrease in investment property at cost less accumulated depreciation and impairment relating to transfers to investment property at fair value through profit or loss when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
Transfer from investment property at fair value through profit or loss
X duration, debit IFRS for SMEs 17.31 e (v) Disclosure The increase in investment property at cost less accumulated depreciation and impairment relating to transfers from investment property at fair value through profit or loss when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
Net transfer to (from) investment property at fair value through profit or loss
X duration, credit IFRS for SMEs 17.31 e (v) Disclosure The decrease (increase) in investment property at cost less accumulated depreciation and impairment relating to transfers to (from) investment property at fair value through profit or loss. [Refer: Investment property [member]]
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 The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]]
Depreciation, investment property at cost less accumulated depreciation and impairment
(X) duration IFRS for SMEs 17.31 e (vii) Disclosure The amount of depreciation of investment property at cost less accumulated depreciation and impairment. [Refer: Depreciation and amortisation expense; Investment property [member]]
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 The amount of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Impairment loss recognised in profit or loss; Investment property [member]]
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 The amount of reversal of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property [member]]
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 The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
Disposals, investment property at cost less accumulated depreciation and impairment
(X) duration, credit IFRS for SMEs 17.31 e (ii) Disclosure The decrease in investment property at cost less accumulated depreciation and impairment resulting from disposals. [Refer: Investment property [member]]
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment
X duration, debit IFRS for SMEs 17.31 e Disclosure The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
Investment property at cost less accumulated depreciation and impairment at end of period
X instant, debit IFRS for SMEs 4.2 ea Disclosure , IFRS for SMEs 17.31 e Disclosure The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
Property, plant and equipment, restrictions on title
X instant, debit IFRS for SMEs 17.32 a Disclosure The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
Description of existence of restrictions on title, property, plant and equipment
text IFRS for SMEs 17.32 a Disclosure The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment, pledged as security
X instant, debit IFRS for SMEs 17.32 a Disclosure The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
Contractual commitments for acquisition of property, plant and equipment
X instant, credit IFRS for SMEs 17.32 b Disclosure The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort
text IFRS for SMEs 17.32 c Disclosure The statement that the entity has investment property whose fair value cannot be measured reliably without undue cost or effort. [Refer: Investment property [member]]
Description of reasons why fair value measurement of investment property would involve undue cost or effort
text IFRS for SMEs 17.32 c Disclosure The description of the reasons why fair value measurement of investment property would involve undue cost or effort. [Refer: Investment property [member]]
Property, plant and equipment, revaluation surplus
X instant, credit IFRS for SMEs 17.33 e Disclosure The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
Revaluation increase (decrease), property, plant and equipment
X duration, debit IFRS for SMEs 17.33 e Disclosure , IFRS for SMEs 17.31 e (iv) Disclosure The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus]
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
text IFRS for SMEs 17.33 e Disclosure The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
[822390] Notes - Financial instruments
Disclosure of financial instruments [text block]
text block IFRS for SMEs - 11 Disclosures Disclosure The entire disclosure for financial instruments.
Categories of financial assets and financial liabilities [abstract]
text
Financial assets at fair value through profit or loss
X instant, debit IFRS for SMEs 11.41 a Disclosure The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]]
Financial assets that are debt instruments, at amortised cost
X instant, debit IFRS for SMEs 11.41 b Disclosure The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]
Financial assets that are equity instruments, at cost
X instant, debit IFRS for SMEs 11.41 c Disclosure The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]]
Financial liabilities at fair value through profit or loss
X instant, credit IFRS for SMEs 11.41 d Disclosure The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]]
Financial liabilities at amortised cost
X instant, credit IFRS for SMEs 11.41 e Disclosure The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount.
Loan commitments, at cost
X instant, credit IFRS for SMEs 11.41 f Disclosure The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
Description of basis and assumptions to determine fair value
text IFRS for SMEs 11.43 Disclosure The description of the basis and, when a valuation technique is used, the assumptions applied when determining the fair values of classes of financial assets or financial liabilities.
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 11.44 Disclosure The statement that a reliable measure of fair value for financial instruments that would otherwise be required to be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort.
Financial assets whose fair value is no longer available or is not available without undue cost or effort
X instant, debit IFRS for SMEs 11.44 Disclosure The amount of financial assets whose fair value is no longer available or is not available without undue cost or effort.
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort
X instant, credit IFRS for SMEs 11.44 Disclosure The amount of financial liabilities whose fair value is no longer available or is not available without undue cost or effort.
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 11.44 Disclosure The description of the reasons why a 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.
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
text block IFRS for SMEs 11.45 Disclosure The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
text
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
table IFRS for SMEs 11.45 Disclosure Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
Transferred financial assets that are not derecognised in their entirety [axis]
axis IFRS for SMEs 11.45 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Transferred financial assets that are not derecognised in their entirety [member]
member [default] IFRS for SMEs 11.45 Disclosure This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets, class [member]]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of transferred financial assets that are not derecognised in their entirety
text IFRS for SMEs 11.45 a Disclosure The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets, class [member]]
Description of nature of risks and rewards of ownership to which entity is exposed
text IFRS for SMEs 11.45 b Disclosure The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets, class [member]]
Assets that entity continues to recognise
X instant, debit IFRS for SMEs 11.45 c Disclosure The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
Associated liabilities that entity continues to recognise
X instant, credit IFRS for SMEs 11.45 c Disclosure The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
Financial assets pledged as collateral for liabilities or contingent liabilities
X instant, debit IFRS for SMEs 11.46 a Disclosure The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities. [Refer: Contingent liabilities [member]; Financial assets, class [member]]
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
text IFRS for SMEs 11.46 b Disclosure The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
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 a Disclosure The description of details of breaches of terms or defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
Loans payable in breach of terms or default
X instant, credit IFRS for SMEs 11.47 b Disclosure The amount of loans payable in breach of terms or default.
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 c Disclosure The explanation of whether the breach of terms or default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
Income, expense, gains or losses of financial instruments [abstract]
text
Gains (losses) on financial instruments [abstract]
text
Gains (losses) on financial assets at fair value through profit or loss
X duration, credit IFRS for SMEs 11.48 a (i) Disclosure The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Gains (losses) on financial liabilities at fair value through profit or loss
X duration, credit IFRS for SMEs 11.48 a (ii) Disclosure The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Gains (losses) on financial assets at amortised cost
X duration, credit IFRS for SMEs 11.48 a (iii) Disclosure The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
Gains (losses) on financial liabilities at amortised cost
X duration, credit IFRS for SMEs 11.48 a (iv) Disclosure The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
text
Interest income for financial assets not at fair value through profit or loss
X duration, credit IFRS for SMEs 11.48 b Disclosure The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
Interest expense for financial liabilities not at fair value through profit or loss
X duration, debit IFRS for SMEs 11.48 b Disclosure The amount of expense arising from interest for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]]
Disclosure of financial assets [text block]
text block IFRS for SMEs 11.48 c Disclosure The disclosure of financial assets. [Refer: Financial assets, class [member]]
Disclosure of financial assets [abstract]
text
Disclosure of financial assets [table]
table IFRS for SMEs 11.48 c Disclosure Schedule disclosing information related to financial assets.
Classes of financial assets [axis]
axis IFRS for SMEs 11.48 c Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Financial assets, class [member]
member [default] IFRS for SMEs 11.48 c Disclosure This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and: (i) under which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or (ii) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments. This member also represents the standard value for the 'Classes of financial assets' axis if no other member is used.
Disclosure of financial assets [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Impairment loss on financial assets
X duration, debit IFRS for SMEs 11.48 c Disclosure The amount of impairment loss on financial assets. [Refer: Financial assets, class [member]; Impairment loss recognised in profit or loss]
Disclosure of hedge accounting [text block]
text block IFRS for SMEs 12.26 Disclosure The disclosure of hedge accounting.
Disclosure of detailed information about hedges [text block]
text block IFRS for SMEs 12.27 Disclosure The disclosure of detailed information about hedges.
Disclosure of detailed information about hedges [abstract]
text
Disclosure of detailed information about hedges [table]
table IFRS for SMEs 12.27 Disclosure Schedule disclosing information related to details of hedges.
Types of risks [axis]
axis IFRS for SMEs 12.27 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Risks [member]
member [default] IFRS for SMEs 12.27 Disclosure This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Interest rate risks of debt instruments measured at amortised cost [member]
member IFRS for SMEs 12.17 a Disclosure This member stands for interest rate risks of debt instruments measured at amortised cost. Interest rate risk is a type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]
member IFRS for SMEs 12.17 b Disclosure This member stands for foreign exchange or interest rate risks in a firm commitment or a highly probable forecast transaction.
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]
member IFRS for SMEs 12.17 c Disclosure This member stands for price risks of a commodity or firm commitments or highly probable forecast transactions to purchase or sell a commodity.
Foreign exchange risks in net investment in foreign operations [member]
member IFRS for SMEs 12.17 d Disclosure This member stands for foreign exchange risks in a net investment in a foreign operation.
Disclosure of detailed information about hedges [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of type of hedge
text IFRS for SMEs 12.27 a Disclosure The description of the type of a hedge used by the entity.
Description of financial instruments designated as hedging instruments
text IFRS for SMEs 12.27 b Disclosure The description of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features.
Financial instruments designated as hedging instruments, at fair value
X instant IFRS for SMEs 12.27 b Disclosure The fair value of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features.
Description of nature of risks being hedged
text IFRS for SMEs 12.27 c Disclosure The description of the nature of risks being hedged.
Gains (losses) on hedging instrument, fair value hedges
X duration, credit IFRS for SMEs 12.28 a Disclosure The gains (losses) on hedging instruments in fair value hedges.
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
X duration, credit IFRS for SMEs 12.28 b Disclosure The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk.
Description of periods when cash flows expected to occur
text IFRS for SMEs 12.29 a Disclosure The description of periods when cash flows are expected to occur for cash flow hedges.
Description of periods when cash flows affect profit or loss
text IFRS for SMEs 12.29 a Disclosure The description of periods when cash flows are expected to affect profit or loss for cash flow hedges.
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 b Disclosure The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
Gains (losses) on cash flow hedges, net of tax
X duration, credit IFRS for SMEs 12.29 c Disclosure The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax.
Gains (losses) on cash flow hedges, before tax
X duration, credit IFRS for SMEs 12.29 c Disclosure The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax.
Reclassification adjustments on cash flow hedges, net of tax
X duration, debit IFRS for SMEs 12.29 d Disclosure The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Reclassification adjustments on cash flow hedges, before tax
X duration, debit IFRS for SMEs 12.29 d Disclosure The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
X duration, credit IFRS for SMEs 12.29 e Disclosure The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss.
[823180] Notes - Intangible assets
Disclosure of intangible assets [text block]
text block IFRS for SMEs - 18 Disclosures Disclosure The entire disclosure for intangible assets.
Disclosure of detailed information about intangible assets [text block]
text block IFRS for SMEs 18.27 Disclosure The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
Disclosure of detailed information about intangible assets [abstract]
text
Disclosure of detailed information about intangible assets [table]
table IFRS for SMEs 18.27 Disclosure Schedule disclosing information related to details of intangible assets.
Classes of intangible assets other than goodwill [axis]
axis IFRS for SMEs 18.27 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Intangible assets other than goodwill [member]
member [default] IFRS for SMEs 18.27 Disclosure , IFRS for SMEs 27.33 d Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Brand names [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Intangible exploration and evaluation assets]
Mastheads and publishing titles [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Recipes, formulae, models, designs and prototypes [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Intangible assets under development [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Service concession arrangements, classified as intangible assets [member]
member IFRS for SMEs 34.15 Common practice This member stands for a class of intangible assets representing service concession arrangements. [Refer: Service concession arrangements, classified as intangible assets; Intangible assets other than goodwill]
Other intangible assets [member]
member IFRS for SMEs 18.27 Common practice This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 17.31 d Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Gross carrying amount [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
Accumulated depreciation, amortisation and impairment [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
Disclosure of detailed information about intangible assets [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
text IFRS for SMEs 18.27 d Disclosure The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
Amortisation method, intangible assets other than goodwill
text IFRS for SMEs 18.27 b Disclosure The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
Useful lives or amortisation rates, intangible assets other than goodwill
text IFRS for SMEs 18.27 a Disclosure The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Reconciliation of changes in intangible assets other than goodwill [abstract]
text
Intangible assets other than goodwill at beginning of period
X instant, debit IFRS for SMEs 4.2 g Disclosure , IFRS for SMEs 18.27 e Disclosure The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Changes in intangible assets other than goodwill [abstract]
text
Additions other than through business combinations, intangible assets other than goodwill
X duration, debit IFRS for SMEs 18.27 e (i) Disclosure The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
Acquisitions through business combinations, intangible assets other than goodwill
X duration, debit IFRS for SMEs 18.27 e (iii) Disclosure The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
Increase (decrease) through net exchange differences, intangible assets other than goodwill
X duration, debit IFRS for SMEs 18.27 e (vi) Disclosure The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
Amortisation, intangible assets other than goodwill
(X) duration IFRS for SMEs 18.27 e (iv) Disclosure The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
Impairment loss recognised in profit or loss, intangible assets other than goodwill
(X) duration IFRS for SMEs 18.27 e (v) Disclosure The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
X duration IFRS for SMEs 18.27 e (v) Disclosure The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
Increase (decrease) through other changes, intangible assets other than goodwill
X duration, debit IFRS for SMEs 18.27 e (vi) Disclosure The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Disposals, intangible assets other than goodwill
(X) duration, credit IFRS for SMEs 18.27 e (ii) Disclosure The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
Total increase (decrease) in intangible assets other than goodwill
X duration, debit IFRS for SMEs 18.27 e Disclosure The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Intangible assets other than goodwill at end of period
X instant, debit IFRS for SMEs 4.2 g Disclosure , IFRS for SMEs 18.27 e Disclosure The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Disclosure of intangible assets material to entity [text block]
text block IFRS for SMEs 18.28 a Disclosure The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
Disclosure of intangible assets material to entity [abstract]
text
Disclosure of intangible assets material to entity [table]
table IFRS for SMEs 18.28 a Disclosure Schedule disclosing information related to intangible assets that are material to the entity.
Intangible assets material to entity [axis]
axis IFRS for SMEs 18.28 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Intangible assets material to entity [member]
member [default] IFRS for SMEs 18.28 a Disclosure This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
Disclosure of intangible assets material to entity [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of intangible assets material to entity
text IFRS for SMEs 18.28 a Disclosure The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]
Intangible assets material to entity
X instant, debit IFRS for SMEs 18.28 a Disclosure The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
Remaining amortisation period of intangible assets material to entity
X.XX instant IFRS for SMEs 18.28 a Disclosure The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
Intangible assets acquired by way of government grant, fair value initially recognised
X instant, debit IFRS for SMEs 18.28 b (i) Disclosure The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
Intangible assets acquired by way of government grant
X instant, debit IFRS for SMEs 18.28 b (ii) Disclosure The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
Intangible assets whose title is restricted
X instant, debit IFRS for SMEs 18.28 c Disclosure The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
Intangible assets pledged as security for liabilities
X instant, debit IFRS for SMEs 18.28 c Disclosure The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
Contractual commitments for acquisition of intangible assets
X instant, credit IFRS for SMEs 18.28 d Disclosure The amount of contractual commitments for the acquisition of intangible assets.
Research and development expense
X duration, debit IFRS for SMEs 18.29 Disclosure The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
[824180] Notes - Agriculture
Disclosure of biological assets [text block]
text block IFRS for SMEs - 34 Agriculture Disclosure The entire disclosure for biological assets.
Description of biological assets
text IFRS for SMEs 34.7 a Disclosure , IFRS for SMEs 34.10 a Disclosure The description of biological assets. [Refer: Biological assets]
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 b Disclosure The description of the methods and significant assumptions applied when determining the fair value of a group of agricultural produce at the point of harvest and a group of biological assets. [Refer: Biological assets]
Disclosure of reconciliation of changes in biological assets [text block]
text block IFRS for SMEs 34.7 c Disclosure The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
Disclosure of reconciliation of changes in biological assets [abstract]
text
Disclosure of reconciliation of changes in biological assets [table]
table IFRS for SMEs 34.2 Disclosure Schedule disclosing information related to the reconciliation of changes in biological assets.
Measurement [axis]
axis IFRS for SMEs 34.2 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Aggregated measurement [member]
member [default] IFRS for SMEs 34.2 Disclosure This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]
member IFRS for SMEs 34.2 a Disclosure This member stands for measurement based on fair value. Fair value is the amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm's length transaction.
At cost [member]
member IFRS for SMEs 34.2 b Disclosure This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other sections of IFRS for SMEs.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 17.31 d Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Gross carrying amount [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
Accumulated depreciation, amortisation and impairment [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
Disclosure of reconciliation of changes in biological assets [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Reconciliation of changes in biological assets [abstract]
text
Biological assets at beginning of period
X instant, debit IFRS for SMEs 34.7 c Disclosure The amount of living animals or plants recognised as assets.
Changes in biological assets [abstract]
text
Gains (losses) on fair value adjustment, biological assets
X duration IFRS for SMEs 34.7 c (i) Disclosure The gains (losses) arising from changes in fair value less costs to sell of biological assets. [Refer: Biological assets]
Additions other than through business combinations, biological assets
X duration, debit IFRS for SMEs 34.7 c (ii) Disclosure The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
Decrease due to harvest, biological assets
(X) duration, credit IFRS for SMEs 34.7 c (iii) Disclosure The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]
Acquisitions through business combinations, biological assets
X duration, debit IFRS for SMEs 34.7 c (iv) Disclosure The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
Increase (decrease) through net exchange differences, biological assets
X duration, debit IFRS for SMEs 34.7 c (v) Disclosure The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]
Increase (decrease) through other changes, biological assets
X duration, debit IFRS for SMEs 34.7 c (vi) Disclosure The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
Disposals, biological assets
(X) duration, credit IFRS for SMEs 34.7 c (vi) Disclosure The decrease in biological assets resulting from disposals. [Refer: Biological assets]
Total increase (decrease) in biological assets
X duration, debit IFRS for SMEs 34.7 c Disclosure The increase (decrease) in biological assets. [Refer: Biological assets]
Biological assets at end of period
X instant, debit IFRS for SMEs 34.7 c Disclosure The amount of living animals or plants recognised as assets.
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 b Disclosure The explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment; Impairment loss recognised in profit or loss]
Depreciation method, biological assets, at cost
text IFRS for SMEs 34.10 c Disclosure The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
Useful lives or depreciation rates, biological assets, at cost
text IFRS for SMEs 34.10 d Disclosure The useful lives or depreciation rates used for biological assets. [Refer: Biological assets]
[825100] Notes - Investment property
Disclosure of investment property at fair value through profit or loss [text block]
text block IFRS for SMEs - 16 Disclosures Disclosure The entire disclosure for investment property at fair value through profit or loss.
Description of methods and significant assumptions applied in determining fair value of investment property
text IFRS for SMEs 16.10 a Disclosure The description of methods and significant assumptions applied when determining the fair value of investment property. [Refer: Investment property [member]]
Description of extent to which fair value of investment property is based on valuation by independent valuer
text IFRS for SMEs 16.10 b Disclosure The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property [member]]
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 c Disclosure The explanation of the existence of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds on the disposal of investment property at fair value through profit or loss. [Refer: Investment property at fair value through profit or loss]
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 c Disclosure The amount of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds of disposal. [Refer: Investment property at fair value through profit or loss]
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 d Disclosure The explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements. [Refer: Investment property at fair value through profit or loss]
Reconciliation of changes in investment property at fair value through profit or loss [abstract]
text
Investment property at fair value through profit or loss at beginning of period
X instant, debit IFRS for SMEs 16.10 e Disclosure , IFRS for SMEs 4.2 f Disclosure The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
Changes in investment property at fair value through profit or loss [abstract]
text
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 The amount of additions to investment property at fair value through profit or loss other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
Acquisitions through business combinations, investment property at fair value through profit or loss
X duration, debit IFRS for SMEs 16.10 e (i) Disclosure The increase in investment property at fair value through profit or loss resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
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 The gains (losses) from changes in the fair value of investment property at fair value through profit or loss. [Refer: Investment property [member]]
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
text
Transfer to investment property at cost less accumulated depreciation and impairment
(X) duration, credit IFRS for SMEs 16.10 e (iii) Disclosure The decrease in investment property at fair value through profit or loss relating to transfers to investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
Transfer from investment property at cost less accumulated depreciation and impairment
X duration, debit IFRS for SMEs 16.10 e (iii) Disclosure The increase in investment property at fair value through profit or loss relating to transfers from investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
Net transfer to (from) investment property at cost less accumulated depreciation and impairment
X duration, credit IFRS for SMEs 16.10 e (iii) Disclosure The decrease (increase) in investment property at fair value through profit or loss relating to transfers to (from) investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
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 The amount transferred from (to) inventories and owner-occupied property to (from) investment property at fair value through profit or loss. [Refer: Inventories; Investment property [member]]
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 The increase (decrease) in investment property at fair value through profit or loss resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]]
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 The increase (decrease) in investment property at fair value through profit or loss resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
Total increase (decrease) in investment property at fair value through profit or loss
X duration, debit IFRS for SMEs 16.10 e Disclosure The increase (decrease) in investment property at fair value through profit or loss. [Refer: Investment property [member]]
Investment property at fair value through profit or loss at end of period
X instant, debit IFRS for SMEs 16.10 e Disclosure , IFRS for SMEs 4.2 f Disclosure The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
[825480] Notes - Consolidated, combined and separate financial statements
Disclosure of consolidated, separate and combined financial statements [text block]
text block IFRS for SMEs - 9 Combined financial statements Disclosure , IFRS for SMEs - 9 Separate financial statements Disclosure , IFRS for SMEs - 9 Disclosures in consolidated financial statements Disclosure The entire disclosure for consolidated, separate and combined financial statements.
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 b Disclosure The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
Date of end of reporting period of financial statements of subsidiary
yyyy-mm-dd IFRS for SMEs 9.23 c Disclosure The date of the end of the reporting period of the financial statements of a subsidiary.
Description of nature and extent of significant restrictions on transfer of funds to entity
text IFRS for SMEs 9.23 d Disclosure The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the entity in the form of cash dividends or to repay loans.
Description of nature of financial statements
text IFRS for SMEs 9.30 a Disclosure , IFRS for SMEs 9.27 a Disclosure , IFRS for SMEs 9.23 a Disclosure , IFRS for SMEs 3.23 b Disclosure The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
Investments in subsidiaries not consolidated at reporting date
X instant, debit IFRS for SMEs 9.23A Disclosure The amount of investments in subsidiaries that are not consolidated at the reporting date. A subsidiary is an entity that is controlled by another entity.
Explanation of reasons why combined financial statements are prepared
text IFRS for SMEs 9.30 b Disclosure The explanation of the reasons why combined financial statements are prepared. [Refer: Combined [member]]
Description of basis for determining which entities are included in combined financial statements
text IFRS for SMEs 9.30 c Disclosure The description of the basis for determining which entities are included in combined financial statements. [Refer: Combined [member]]
Description of basis of preparation of combined financial statements
text IFRS for SMEs 9.30 d Disclosure The description of the basis of preparation of combined financial statements. [Refer: Combined [member]]
Method used to account for investments in subsidiaries
text IFRS for SMEs 9.27 b Disclosure The description of the method used to account for investments in subsidiaries. A subsidiary is an entity that is controlled by another entity.
Method used to account for investments in jointly controlled entities
text IFRS for SMEs 9.27 b Disclosure The description of the method used to account for investments in jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
Method used to account for investments in associates
text IFRS for SMEs 9.27 b Disclosure The description of the method used to account for investments in associates. [Refer: Investments in associates]
Description of identification of financial statements to which separate financial statements relate
text IFRS for SMEs 9.27 Disclosure The description of the identity of financial statements to which separate financial statements relate.
[825500] Notes - Interests in joint ventures
Disclosure of interests in joint ventures [text block]
text block IFRS for SMEs - 15 Disclosures Disclosure The entire disclosure for interests in joint ventures.
Description of accounting policy for investments in joint ventures [text block]
text block IFRS for SMEs 15.19 a Disclosure , IFRS for SMEs 8.5 b Disclosure The description of the entity's accounting policy for investments in joint ventures. [Refer: Investments in joint ventures]
Investments in joint ventures
X instant, debit IFRS for SMEs 4.2 k Disclosure , IFRS for SMEs 15.19 b Disclosure The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
Fair value of investments in joint ventures for which there are quoted market prices
X instant, debit IFRS for SMEs 15.19 c Disclosure The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Investments in joint ventures]
Commitments in relation to joint ventures
X instant, credit IFRS for SMEs 15.19 d Disclosure The commitments that the entity has relating to its joint ventures. [Refer: Investments in joint ventures]
Share of profit (loss) of joint ventures accounted for using equity method
X duration, credit IFRS for SMEs 15.20 Disclosure The entity's share of the profit (loss) of joint ventures accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in joint ventures; Profit (loss)]
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method
X duration, credit IFRS for SMEs 15.20 Disclosure The entity's share of the profit (loss) of discontinued operations of joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of joint ventures accounted for using equity method; Profit (loss) from discontinued operations]
Statement that undue cost or effort exemption is applied for jointly controlled entities
text IFRS for SMEs 15.21 Disclosure The statement that the undue cost or effort exemption is applied for jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort
text IFRS for SMEs 15.21 Disclosure The description of the reasons why fair value measurement of jointly controlled entities would involve undue cost or effort.
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied
X instant, debit IFRS for SMEs 15.21 Disclosure The amount of investments in jointly controlled entities accounted for under the cost model because the undue cost or effort exemption is applied. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
[825600] Notes - Investments in associates
Disclosure of investment in associates [text block]
text block IFRS for SMEs - 14 Disclosures Disclosure The entire disclosure for investments in associates.
Description of accounting policy for investment in associates [text block]
text block IFRS for SMEs 14.12 a Disclosure , IFRS for SMEs 8.5 b Disclosure The description of the entity's accounting policy for investments in associates. [Refer: Investments in associates]
Investments in associates
X instant, debit IFRS for SMEs 4.2 j Disclosure , IFRS for SMEs 14.12 b Disclosure The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
Fair value of investments in associates for which there are quoted market prices
X instant, debit IFRS for SMEs 14.12 c Disclosure The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Investments in associates]
Dividends and other distributions from associates accounted for by cost model recognised as income
X duration, credit IFRS for SMEs 14.13 Disclosure The amount of dividends and other distributions from associates accounted for by the cost model, recognised as income.
Share of profit (loss) of associates accounted for using equity method
X duration, credit IFRS for SMEs 14.14 Disclosure The entity's share of the profit (loss) of associates accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Profit (loss)]
Share of profit (loss) of discontinued operations of associates accounted for using equity method
X duration, credit IFRS for SMEs 14.14 Disclosure The entity's share of the profit (loss) of discontinued operations of associates accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Profit (loss) from discontinued operations]
Statement that undue cost or effort exemption is applied for associates
text IFRS for SMEs 14.15 Disclosure The statement that the undue cost or effort exemption is applied for associates. [Refer: Investments in associates]
Description of reasons why fair value measurement of associates would involve undue cost or effort
text IFRS for SMEs 14.15 Disclosure The description of the reasons why fair value measurement of associates would involve undue cost or effort. [Refer: Investments in associates]
Investments in associates accounted for under cost model because undue cost or effort exemption is applied
X instant, debit IFRS for SMEs 14.15 Disclosure The amount of investments in associates accounted for under the cost model because the undue cost or effort exemption is applied. [Refer: Investments in associates]
[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 4.14 Disclosure The entire disclosure for a binding sale agreement for a major disposal of assets, or a group of assets and liabilities.
Description of assets or group of assets and liabilities if entity has binding sale agreement
text IFRS for SMEs 4.14 a Disclosure The description of assets or of the group of assets and liabilities for which the entity has a binding sale agreement.
Description of facts and circumstances of sale or plan
text IFRS for SMEs 4.14 b Disclosure The description of facts and circumstances of the sale or plan for assets or group of assets and liabilities for which the entity has a binding sale agreement.
Assets for which entity has binding sale agreement
X instant, debit IFRS for SMEs 4.14 c Disclosure The amount of assets for which the entity has a binding sale agreement.
Liabilities for which entity has binding sale agreement
X instant, credit IFRS for SMEs 4.14 c Disclosure The amount of liabilities for which the entity has a binding sale agreement.
[826380] Notes - Inventories
Disclosure of inventories [text block]
text block IFRS for SMEs - 13 Disclosures Disclosure The entire disclosure for inventories.
Description of accounting policy for measuring inventories [text block]
text block IFRS for SMEs 13.22 a Disclosure , IFRS for SMEs 8.5 b Disclosure The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
Description of inventory cost formulas
text IFRS for SMEs 13.22 a Disclosure The description of the cost formulas used to measure inventory. [Refer: Inventories]
Inventory write-down
X duration IFRS for SMEs 13.22 d Disclosure The amount of expense recognised related to the impairment of inventories to the selling price less costs to complete and sell. [Refer: Inventories]
Reversal of inventory write-down
X duration IFRS for SMEs 13.22 d Disclosure The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any impairment of inventories resulting from an increase in the selling price less costs to complete and sell. [Refer: Inventories; Inventory write-down]
Cost of inventories recognised as expense during period
X duration, debit IFRS for SMEs 13.22 c Disclosure The amount of inventories recognised as an expense during the period. [Refer: Inventories]
Inventories pledged as security for liabilities
X instant, debit IFRS for SMEs 13.22 e Disclosure The amount of inventories pledged as security for liabilities. [Refer: Inventories]
[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 Disclosures Disclosure The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of other provisions [text block]
text block IFRS for SMEs 21.14 Disclosure The disclosure of other provisions. [Refer: Other provisions]
Disclosure of other provisions [abstract]
text
Disclosure of other provisions [table]
table IFRS for SMEs 21.14 Disclosure Schedule disclosing information related to other provisions.
Classes of other provisions [axis]
axis IFRS for SMEs 21.14 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other provisions [member]
member [default] IFRS for SMEs 21.14 Disclosure This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
Warranty provision [member]
member IFRS for SMEs 21A.4 Example This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
Restructuring provision [member]
member IFRS for SMEs 21A.3 Example This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]
Legal proceedings provision [member]
member IFRS for SMEs 21A.9 Example This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
Refunds provision [member]
member IFRS for SMEs 21A.5 Example This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
Onerous contracts provision [member]
member IFRS for SMEs 21A.2 Example This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
Miscellaneous other provisions [member]
member IFRS for SMEs 21.14 Common practice This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
Disclosure of other provisions [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Reconciliation of changes in other provisions [abstract]
text
Other provisions at beginning of period
X instant, credit IFRS for SMEs 21.14 a (i) Disclosure , IFRS for SMEs 4.11 e Disclosure The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Changes in other provisions [abstract]
text
Additional provisions, other provisions
X duration, credit IFRS for SMEs 21.14 a (ii) Disclosure The amount of additional other provisions made. [Refer: Other provisions]
Provision used, other provisions
(X) duration, debit IFRS for SMEs 21.14 a (iii) Disclosure The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]
Unused provision reversed, other provisions
(X) duration, debit IFRS for SMEs 21.14 a (iv) Disclosure The amount reversed for unused other provisions. [Refer: Other provisions]
Increase (decrease) through net exchange differences, other provisions
X duration, credit IFRS for SMEs 21.14 a Common practice The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions]
Increase (decrease) through transfers and other changes, other provisions
X duration, credit IFRS for SMEs 21.14 a Common practice The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
Total increase (decrease) in other provisions
X duration, credit IFRS for SMEs 21.14 a Disclosure The increase (decrease) in other provisions. [Refer: Other provisions]
Other provisions at end of period
X instant, credit IFRS for SMEs 21.14 a (i) Disclosure , IFRS for SMEs 4.11 e Disclosure The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Description of nature of obligation, other provisions
text IFRS for SMEs 21.14 b Disclosure The description of the nature of the obligation for other provisions. [Refer: Other provisions]
Description of expected timing of outflows, other provisions
text IFRS for SMEs 21.14 b Disclosure The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
Indication of uncertainties of amount or timing of outflows, other provisions
text IFRS for SMEs 21.14 c Disclosure The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
Asset recognised for expected reimbursement, other provisions
X instant, debit IFRS for SMEs 21.14 d Disclosure The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
Expected reimbursement, other provisions
X instant, debit IFRS for SMEs 21.14 d Disclosure The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
Disclosure of contingent liabilities [text block]
text block IFRS for SMEs 21.15 Disclosure The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [abstract]
text
Disclosure of contingent liabilities [table]
table IFRS for SMEs 21.15 Disclosure Schedule disclosing information related to contingent liabilities.
Classes of contingent liabilities [axis]
axis IFRS for SMEs 21.15 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Contingent liabilities [member]
member [default] IFRS for SMEs 21.15 Disclosure This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
Warranty contingent liability [member]
member IFRS for SMEs 21.15 Disclosure This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
Restructuring contingent liability [member]
member IFRS for SMEs 21.15 Disclosure This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]
Legal proceedings contingent liability [member]
member IFRS for SMEs 21.15 Disclosure This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
Onerous contracts contingent liability [member]
member IFRS for SMEs 21.15 Disclosure This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
member IFRS for SMEs 21.15 Disclosure This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
Other contingent liabilities [member]
member IFRS for SMEs 21.15 Disclosure This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of obligation, contingent liabilities
text IFRS for SMEs 21.15 Disclosure The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
Explanation of estimated financial effect of contingent liabilities
text IFRS for SMEs 21.15 a Disclosure The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
Estimated financial effect of contingent liabilities
X instant IFRS for SMEs 21.15 a Disclosure The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
Explanation of possibility of reimbursement, contingent liabilities
text IFRS for SMEs 21.15 c Disclosure The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
Indication of uncertainties of amount or timing of outflows, contingent liabilities
text IFRS for SMEs 21.15 b Disclosure The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
Description of nature of contingent assets
text IFRS for SMEs 21.16 Disclosure The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control.
Explanation of estimated financial effect of contingent assets
text IFRS for SMEs 21.16 Disclosure The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
Estimated financial effect of contingent assets
X instant IFRS for SMEs 21.16 Disclosure The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
Statement that estimate of financial effect of contingent assets would involve undue cost or effort
text IFRS for SMEs 21.16 Disclosure The statement that an estimate of the financial effect of contingent assets would involve undue cost or effort.
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort
text IFRS for SMEs 21.16 Disclosure The description of the reasons why estimating the financial effect of contingent assets would involve undue cost or effort.
Information about contingent liabilities that disclosure is not practicable
text IFRS for SMEs 21.15 Disclosure Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
text IFRS for SMEs 21.17 Disclosure The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
text IFRS for SMEs 21.17 Disclosure The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
text IFRS for SMEs 21.17 Disclosure The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.
[831110] Notes - Revenue
Disclosure of revenue [text block]
text block IFRS for SMEs - 23 Disclosures Disclosure The entire disclosure for revenue.
Description of accounting policy for recognition of revenue [text block]
text block IFRS for SMEs 8.5 b Disclosure , IFRS for SMEs 23.30 a Disclosure The description of the entity's accounting policy for recognising revenue, including the methods to determine the stage of completion of the transactions involving the rendering of services. [Refer: Revenue]
[831400] Notes - Government grants
Disclosure of government grants [text block]
text block IFRS for SMEs - 24 Disclosures Disclosure The entire disclosure for government grants.
Description of nature of government grants recognised in financial statements
text IFRS for SMEs 24.6 a Disclosure The description of the nature of government grants recognised in the financial statements. [Refer: Government grants]
Government grants
X instant, credit IFRS for SMEs 24.6 a Disclosure The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as a liability. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity.
Income from government grants
X duration, credit IFRS for SMEs 23.30 b (vii) Disclosure , IFRS for SMEs 24.6 a Disclosure The amount of income recognised in relation to government grants. [Refer: Government grants]
Indication of other forms of government assistance with direct benefits for entity
text IFRS for SMEs 24.6 c Disclosure The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
text IFRS for SMEs 24.6 b Disclosure The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.
[831710] Notes - Construction contracts
Disclosure of recognised revenue from construction contracts [text block]
text block IFRS for SMEs 23.31 Disclosure The entire disclosure for revenue recognised from construction contracts.
Revenue from construction contracts
X duration, credit IFRS for SMEs 23.30 b (viii) Disclosure , IFRS for SMEs 23.31 a Disclosure The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
Methods used to determine construction contract revenue recognised
text IFRS for SMEs 23.31 b Disclosure The description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts]
Methods used to determine stage of completion of construction in progress
text IFRS for SMEs 23.31 c Disclosure The description of the methods used by the entity to determine the stage of completion of construction contracts in progress.
Gross amount due from customers for contract work as asset
X instant, debit IFRS for SMEs 23.32 a Disclosure The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.
Gross amount due to customers for contract work as liability
X instant, credit IFRS for SMEs 23.32 b Disclosure The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses).
[832410] Notes - Impairment of assets
Disclosure of impairment of assets [text block]
text block IFRS for SMEs - 27 Disclosures Disclosure The entire disclosure for the impairment of assets.
Disclosure of impairment loss and reversal of impairment loss [text block]
text block IFRS for SMEs 27.32 Disclosure The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Disclosure of impairment loss and reversal of impairment loss [abstract]
text
Disclosure of impairment loss and reversal of impairment loss [table]
table IFRS for SMEs 27.32 Disclosure Schedule disclosing information related to impairment loss and the reversal of impairment loss.
Classes of assets [axis]
axis IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.32 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Assets [member]
member [default] IFRS for SMEs 27.32 Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Inventories [member]
member IFRS for SMEs 27.33 a Disclosure This member stands for inventories. [Refer: Inventories]
Property, plant and equipment [member]
member IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.33 b Disclosure , IFRS for SMEs 17.31 Disclosure This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Goodwill [member]
member IFRS for SMEs 27.33 c Disclosure This member stands for goodwill. [Refer: Goodwill]
Intangible assets other than goodwill [member]
member IFRS for SMEs 18.27 Disclosure , IFRS for SMEs 27.33 d Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Investments in associates [member]
member IFRS for SMEs 27.33 e Disclosure This member stands for investments in associates. [Refer: Investments in associates]
Investments in joint ventures [member]
member IFRS for SMEs 27.33 f Disclosure This member stands for investments in joint ventures. [Refer: Investments in joint ventures]
Disclosure of impairment loss and reversal of impairment loss [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Impairment loss recognised in profit or loss
X duration, debit IFRS for SMEs 27.32 a Disclosure The amount of impairment loss recognised in profit or loss. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount.
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 a Disclosure The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Reversal of impairment loss recognised in profit or loss
X duration, credit IFRS for SMEs 27.32 b Disclosure The amount of reversal of impairment loss recognised in profit or loss. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. The increased carrying amount of an asset attributable to the reversal of an impairment loss shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised in prior years.
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 b Disclosure The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
[832600] Notes - Leases
Disclosure of leases [text block]
text block IFRS for SMEs - 20 Scope of this section Disclosure The entire disclosure for leases.
Disclosure of recognised finance lease as assets by lessee [text block]
text block IFRS for SMEs 20.13 a Disclosure The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]
Disclosure of recognised finance lease as assets by lessee [abstract]
text
Disclosure of recognised finance lease as assets by lessee [table]
table IFRS for SMEs 20.13 a Disclosure Schedule disclosing information related to assets recognised by the lessee under a finance lease.
Classes of assets [axis]
axis IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.32 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Assets [member]
member [default] IFRS for SMEs 27.32 Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Property, plant and equipment [member]
member IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.33 b Disclosure , IFRS for SMEs 17.31 Disclosure This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Intangible assets other than goodwill [member]
member IFRS for SMEs 18.27 Disclosure , IFRS for SMEs 27.33 d Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Investment property [member]
member IFRS for SMEs 20.13 a Disclosure This member stands for property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Biological assets [member]
member IFRS for SMEs 20.13 a Disclosure This member stands for living animals or plants.
Other assets [member]
member IFRS for SMEs 20.13 a Disclosure This member stands for assets that the entity does not separately disclose in the same statement or note.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 17.31 d Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Gross carrying amount [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
Accumulated depreciation, amortisation and impairment [member]
member IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
Disclosure of recognised finance lease as assets by lessee [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Recognised finance lease as assets
X instant, debit IFRS for SMEs 20.13 a Disclosure The amount of assets recognised by the entity, which are leased under finance leases.
Disclosure of finance lease and operating lease by lessee [text block]
text block IFRS for SMEs - 20 Financial statements of lessees—operating leases Disclosure , IFRS for SMEs - 20 Financial statements of lessees—finance leases Disclosure The disclosure of finance leases and operating leases by the lessee.
Disclosure of finance lease and operating lease by lessee [abstract]
text
Disclosure of finance lease and operating lease by lessee [table]
table IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure Schedule disclosing information related to finance leases and operating leases by the lessee.
Maturity [axis]
axis IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Aggregated time bands [member]
member [default] IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]
member IFRS for SMEs 20.30 a (i) Disclosure , IFRS for SMEs 20.23 a (i) Disclosure , IFRS for SMEs 20.16 a (i) Disclosure , IFRS for SMEs 20.13 b (i) Disclosure This member stands for a time band of not later than one year.
Later than one year and not later than five years [member]
member IFRS for SMEs 20.30 a (ii) Disclosure , IFRS for SMEs 20.23 a (ii) Disclosure , IFRS for SMEs 20.16 a (ii) Disclosure , IFRS for SMEs 20.13 b (ii) Disclosure This member stands for a time band of later than one year and not later than five years.
Later than five years [member]
member IFRS for SMEs 20.30 a (iii) Disclosure , IFRS for SMEs 20.23 a (iii) Disclosure , IFRS for SMEs 20.16 a (iii) Disclosure , IFRS for SMEs 20.13 b (iii) Disclosure This member stands for a time band of later than five years.
Disclosure of finance lease and operating lease by lessee [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Minimum finance lease payments payable
X instant, credit IFRS for SMEs 20.13 b Disclosure The amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee.
Minimum lease payments payable under non-cancellable operating lease
X instant, credit IFRS for SMEs 20.16 a Disclosure The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Lease and sublease payments recognised as expense
X duration, debit IFRS for SMEs 20.16 b Disclosure The amount of payments on leases and subleases recognised as an expense by the lessee.
Description of significant leasing arrangements by lessee classified as finance lease
text IFRS for SMEs 20.13 c Disclosure The general description of the lessee's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
Description of significant leasing arrangements by lessee classified as operating lease
text IFRS for SMEs 20.16 c Disclosure The general description of the lessee's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
Disclosure of finance lease and operating lease by lessor [text block]
text block IFRS for SMEs - 20 Financial statements of lessors—operating leases Disclosure , IFRS for SMEs - 20 Financial statements of lessors—finance leases Disclosure The disclosure of finance leases and operating leases by the lessor.
Disclosure of finance lease and operating lease by lessor [abstract]
text
Disclosure of finance lease and operating lease by lessor [table]
table IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure Schedule disclosing information related to finance leases and operating leases by the lessor.
Maturity [axis]
axis IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure , IFRS for SMEs 20.30 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Aggregated time bands [member]
member [default] IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]
member IFRS for SMEs 20.30 a (i) Disclosure , IFRS for SMEs 20.23 a (i) Disclosure , IFRS for SMEs 20.16 a (i) Disclosure , IFRS for SMEs 20.13 b (i) Disclosure This member stands for a time band of not later than one year.
Later than one year and not later than five years [member]
member IFRS for SMEs 20.30 a (ii) Disclosure , IFRS for SMEs 20.23 a (ii) Disclosure , IFRS for SMEs 20.16 a (ii) Disclosure , IFRS for SMEs 20.13 b (ii) Disclosure This member stands for a time band of later than one year and not later than five years.
Later than five years [member]
member IFRS for SMEs 20.30 a (iii) Disclosure , IFRS for SMEs 20.23 a (iii) Disclosure , IFRS for SMEs 20.16 a (iii) Disclosure , IFRS for SMEs 20.13 b (iii) Disclosure This member stands for a time band of later than five years.
Disclosure of finance lease and operating lease by lessor [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Gross investment in finance lease
X instant, debit IFRS for SMEs 20.23 a Disclosure The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Unearned finance income on finance lease
X instant, debit IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.23 b Disclosure The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]
Minimum finance lease payments receivable, at present value
X instant, debit IFRS for SMEs 20.23 a Disclosure The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Minimum lease payments receivable under non-cancellable operating lease
X instant, debit IFRS for SMEs 20.30 a Disclosure The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Contingent rents recognised as income [abstract]
text
Contingent rents recognised as income, classified as finance lease
X duration, credit IFRS for SMEs 20.23 e Disclosure The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]
Contingent rents recognised as income, classified as operating lease
X duration, credit IFRS for SMEs 20.30 b Disclosure The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]
Total contingent rents recognised as income
X duration, credit IFRS for SMEs 20.23 e Disclosure The portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).
Explanation of unguaranteed residual values accruing to benefit of lessor
text IFRS for SMEs 20.23 c Disclosure The explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.
Accumulated allowance for uncollectible minimum lease payments receivable
X instant, credit IFRS for SMEs 20.23 d Disclosure The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Description of significant leasing arrangements by lessor classified as finance lease
text IFRS for SMEs 20.23 f Disclosure The general description of the lessor's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
Description of significant leasing arrangements by lessor classified as operating lease
text IFRS for SMEs 20.30 c Disclosure The general description of the lessor's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
[834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements [text block]
text block IFRS for SMEs - 26 Disclosures Disclosure The entire disclosure for share-based payment arrangements.
Disclosure of terms and conditions of share-based payment arrangement [text block]
text block IFRS for SMEs 26.18 a Disclosure The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Disclosure of terms and conditions of share-based payment arrangement [abstract]
text
Disclosure of terms and conditions of share-based payment arrangement [table]
table IFRS for SMEs 26.18 a Disclosure Schedule disclosing information related to terms and conditions of share-based payment arrangements.
Types of share-based payment arrangements [axis]
axis IFRS for SMEs 26.18 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Share-based payment arrangements [member]
member [default] IFRS for SMEs 26.18 a Disclosure This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
Disclosure of terms and conditions of share-based payment arrangement [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of share-based payment arrangement
text IFRS for SMEs 26.18 a Disclosure The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
Description of vesting requirements for share-based payment arrangement
text IFRS for SMEs 26.18 a Disclosure The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Description of maximum term of options granted for share-based payment arrangement
text IFRS for SMEs 26.18 a Disclosure The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Description of method of settlement for share-based payment arrangement
text IFRS for SMEs 26.18 a Disclosure The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Disclosure of number and weighted average exercise prices of share options [text block]
text block IFRS for SMEs 26.18 b Disclosure The disclosure of the number and weighted average exercise prices of share options.
Number of share options outstanding in share-based payment arrangement at beginning of period
X.XX instant IFRS for SMEs 26.18 b (vi) Disclosure , IFRS for SMEs 26.18 b (i) Disclosure The number of share options outstanding in a share-based payment arrangement.
Number of share options granted in share-based payment arrangement
X.XX duration IFRS for SMEs 26.18 b (ii) Disclosure The number of share options granted in a share-based payment arrangement.
Number of share options forfeited in share-based payment arrangement
X.XX duration IFRS for SMEs 26.18 b (iii) Disclosure The number of share options forfeited in a share-based payment arrangement.
Number of share options exercised in share-based payment arrangement
X.XX duration IFRS for SMEs 26.18 b (iv) Disclosure The number of share options exercised in a share-based payment arrangement.
Number of share options expired in share-based payment arrangement
X.XX duration IFRS for SMEs 26.18 b (v) Disclosure The number of share options expired in a share-based payment arrangement.
Number of share options outstanding in share-based payment arrangement at end of period
X.XX instant IFRS for SMEs 26.18 b (vi) Disclosure , IFRS for SMEs 26.18 b (i) Disclosure The number of share options outstanding in a share-based payment arrangement.
Number of share options exercisable in share-based payment arrangement
X.XX instant IFRS for SMEs 26.18 b (vii) Disclosure The number of share options exercisable in a share-based payment arrangement.
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 (vi) Disclosure , IFRS for SMEs 26.18 b (i) Disclosure The weighted average exercise price of share options outstanding in a share-based payment arrangement.
Weighted average exercise price of share options granted in share-based payment arrangement
X duration IFRS for SMEs 26.18 b (ii) Disclosure The weighted average exercise price of share options granted in a share-based payment arrangement.
Weighted average exercise price of share options forfeited in share-based payment arrangement
X duration IFRS for SMEs 26.18 b (iii) Disclosure The weighted average exercise price of share options forfeited in a share-based payment arrangement.
Weighted average exercise price of share options exercised in share-based payment arrangement
X duration IFRS for SMEs 26.18 b (iv) Disclosure The weighted average exercise price of share options exercised in a share-based payment arrangement.
Weighted average exercise price of share options expired in share-based payment arrangement
X duration IFRS for SMEs 26.18 b (v) Disclosure The weighted average exercise price of share options expired in a share-based payment arrangement.
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 (vi) Disclosure , IFRS for SMEs 26.18 b (i) Disclosure The weighted average exercise price of share options outstanding in a share-based payment arrangement.
Weighted average exercise price of share options exercisable in share-based payment arrangement
X instant IFRS for SMEs 26.18 b (vii) Disclosure The weighted average exercise price of share options exercisable in a share-based payment arrangement.
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 26.19 Disclosure The explanation of the measurement of the fair value of goods or services received or the fair value of equity instruments granted in equity-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Description of liability measurement for cash-settled share-based payment arrangements
text IFRS for SMEs 26.20 Disclosure The description of how the liability was measured for cash-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Explanation of modifications, modified share-based payment arrangements
text IFRS for SMEs 26.21 Disclosure The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group
text IFRS for SMEs 26.22 Disclosure The explanation of the measurement of share-based payment expense by the entity on the basis of reasonable allocation of expenses recognised for the group. [Refer: Expense from share-based payment transactions]
Expense from share-based payment transactions
X duration, debit IFRS for SMEs 26.23 a Disclosure The amount of expense arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Liabilities from share-based payment transactions
X instant, credit IFRS for SMEs 26.23 b Disclosure The amount of liabilities arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
[834480] Notes - Employee benefits
Disclosure of employee benefits [text block]
text block IFRS for SMEs - 28 Disclosures Disclosure The entire disclosure for employee benefits.
Disclosure of defined benefit plans [text block]
text block IFRS for SMEs 28.41 Disclosure The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
Description of fact that multi-employer or state plan is defined benefit plan
text IFRS for SMEs 28.40 Disclosure The description of the fact that a multi-employer or state plan is a defined benefit plan that is treated as a defined contribution plan because sufficient information is not available to use defined benefit accounting. [Refer: Multi-employer defined benefit plans [member]]
Disclosure of defined benefit plans [abstract]
text
Disclosure of defined benefit plans [table]
table IFRS for SMEs 28.41 Disclosure Schedule disclosing information related to defined benefit plans.
Defined benefit plans [axis]
axis IFRS for SMEs 28.41 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Defined benefit plans [member]
member [default] IFRS for SMEs 28.41 Disclosure This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Multi-employer defined benefit plans [member]
member IFRS for SMEs 28.40 Disclosure This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
Disclosure of defined benefit plans [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of type of plan
text IFRS for SMEs 28.41 a Disclosure The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
Description of accounting policy for recognising actuarial gains and losses [text block]
text block IFRS for SMEs 28.41 b Disclosure , IFRS for SMEs 8.5 b Disclosure The description of the entity's accounting policy for recognising actuarial gains and losses on defined benefit plans. [Refer: Defined benefit plans [member]]
Actuarial gains (losses) recognised in profit or loss, defined benefit plan
X duration, credit IFRS for SMEs 28.41 b Disclosure The amount of actuarial gains (losses) on defined benefit plans, recognised in profit or loss. [Refer: Defined benefit plans [member]]
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
X duration, credit IFRS for SMEs 5.5 g Disclosure , IFRS for SMEs 5.4 b (ii) Disclosure , IFRS for SMEs 28.41 b Disclosure The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]
Explanation of uses of any simplifications in measuring defined benefit obligation
text IFRS for SMEs 28.41 c Disclosure The explanation of the uses of any simplifications in measuring defined benefit obligation. [Refer: Defined benefit obligation, at present value]
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 c Disclosure The description of the reasons why using the projected unit credit method to measure the obligation and cost under defined benefit plans would involve undue cost or effort.
Date of most recent comprehensive actuarial valuation
yyyy-mm-dd IFRS for SMEs 28.41 d Disclosure The date of the most recent comprehensive actuarial valuation for defined benefit plans.
Description of adjustments made to measure defined benefit obligation
text IFRS for SMEs 28.41 d Disclosure The description of adjustments made to measure a defined benefit obligation if the date of the most recent comprehensive actuarial valuation was not as of the reporting date.
Reconciliation of changes in present value of defined benefit obligation [abstract]
text
Defined benefit obligation, at present value at beginning of period
X instant, credit IFRS for SMEs 28.41 e Disclosure The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
Changes in defined benefit obligation, at present value [abstract]
text
Increase (decrease) through current service cost, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase (decrease) in the present value of a defined benefit obligation resulting from employee service in the current period. [Refer: Defined benefit obligation, at present value]
Increase (decrease) through interest cost, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase (decrease) in the present value of a defined benefit obligation resulting from interest cost. [Refer: Defined benefit obligation, at present value]
Acquisitions through business combinations, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase in the present value of a defined benefit obligation resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Defined benefit obligation, at present value]
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
(X) duration, debit IFRS for SMEs 28.41 e Disclosure The decrease (increase) in the present value of a defined benefit obligation resulting from actuarial gains (losses). [Refer: Defined benefit obligation, at present value]
Contributions by plan participants, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase in the present value of a defined benefit obligation resulting from contributions by plan participants. [Refer: Defined benefit obligation, at present value]
Decrease through benefits paid, defined benefit obligation, at present value
(X) duration, debit IFRS for SMEs 28.41 e Disclosure The decrease in the present value of a defined benefit obligation resulting from benefits paid. [Refer: Defined benefit obligation, at present value]
Increase (decrease) through past service cost, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase (decrease) in the present value of a defined benefit obligation resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. [Refer: Defined benefit obligation, at present value]
Increase (decrease) through curtailments, defined benefit obligation, at present value
(X) duration, debit IFRS for SMEs 28.41 e Disclosure The decrease (increase) in the present value of a defined benefit obligation resulting from curtailments. [Refer: Defined benefit obligation, at present value]
Increase (decrease) through settlements, defined benefit obligation, at present value
(X) duration, debit IFRS for SMEs 28.41 e Disclosure The decrease (increase) in the present value of a defined benefit obligation resulting from settlements. [Refer: Defined benefit obligation, at present value]
Increase (decrease) through net exchange differences, defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase (decrease) in the present value of a defined benefit obligation resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: Defined benefit obligation, at present value]
Total increase (decrease) in defined benefit obligation, at present value
X duration, credit IFRS for SMEs 28.41 e Disclosure The increase (decrease) in the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value]
Defined benefit obligation, at present value at end of period
X instant, credit IFRS for SMEs 28.41 e Disclosure The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
Reconciliation of changes in fair value of plan assets [abstract]
text
Plan assets, at fair value at beginning of period
X instant, debit IFRS for SMEs 28.41 f Disclosure The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
Changes in plan assets, at fair value [abstract]
text
Increase (decrease) through actuarial gains (losses), plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of defined benefit plan assets resulting from actuarial gains (losses). [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Increase (decrease) through business combinations, plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of defined benefit plan assets resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]; Plan assets, at fair value; Defined benefit plans [member]]
Decrease through benefits paid, plan assets, at fair value
(X) duration, credit IFRS for SMEs 28.41 f (ii) Disclosure The decrease in the fair value of defined benefit plan assets resulting from benefits paid. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Increase (decrease) through contributions by plan participants, plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f (i) Disclosure The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by plan participants. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Increase (decrease) through contributions by employer, plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f (i) Disclosure The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by the employer. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Increase (decrease) through net exchange differences, plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of defined benefit plan assets resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Increase (decrease) through settlements, plan assets, at fair value
(X) duration, credit IFRS for SMEs 28.41 f (iii) Disclosure The decrease (increase) in the fair value of defined benefit plan assets resulting from settlements. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Total increase (decrease) in plan assets, at fair value
X duration, debit IFRS for SMEs 28.41 f Disclosure The increase (decrease) in the fair value of defined benefit plan assets. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
Plan assets, at fair value at end of period
X instant, debit IFRS for SMEs 28.41 f Disclosure The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
Reimbursement rights, at fair value at beginning of period
X instant, debit IFRS for SMEs 28.41 f Disclosure The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
Changes in reimbursement rights, at fair value [abstract]
text
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of reimbursement rights resulting from actuarial gains (losses). [Refer: At fair value [member]; Reimbursement rights, at fair value]
Increase (decrease) through business combinations, reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of reimbursement rights resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]]
Decrease through benefits paid, reimbursement rights, at fair value
(X) duration, credit IFRS for SMEs 28.41 f (ii) Disclosure The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f (i) Disclosure The increase (decrease) in the fair value of reimbursement rights resulting from contributions by plan participants. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Increase (decrease) through contributions by employer, reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f (i) Disclosure The increase (decrease) in the fair value of reimbursement rights resulting from contributions by the employer. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f (iii) Disclosure The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Increase (decrease) through settlements, reimbursement rights, at fair value
(X) duration, credit IFRS for SMEs 28.41 f (iii) Disclosure The decrease (increase) in the fair value of reimbursement rights resulting from settlements. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Total increase (decrease) in reimbursement rights, at fair value
X duration, debit IFRS for SMEs 28.41 f Disclosure The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]
Reimbursement rights, at fair value at end of period
X instant, debit IFRS for SMEs 28.41 f Disclosure The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
Cost relating to defined benefit plans
X duration, debit IFRS for SMEs 28.41 g Disclosure The cost relating to defined benefit plans, comprising cost recognised in profit or loss as an expense, cost recognised as an item of other comprehensive income and cost included in the cost of an asset. [Refer: Other comprehensive income; Defined benefit plans [member]]
Post-employment benefit expense, defined benefit plans
X duration, debit IFRS for SMEs 28.41 g (i) Disclosure The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
Cost relating to defined benefit plans for period included in cost of assets
X duration, debit IFRS for SMEs 28.41 g (ii) Disclosure The amount of cost relating to defined benefit plans for period included in cost of assets. [Refer: Cost relating to defined benefit plans; Defined benefit plans [member]]
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 h Disclosure The description of the percentage or amount that each major category of defined benefit plan assets constitutes of the fair value of the total plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Equity instruments, amount contributed to fair value of plan assets
X instant, debit IFRS for SMEs 28.41 h Disclosure The amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Debt instruments, amount contributed to fair value of plan assets
X instant, debit IFRS for SMEs 28.41 h Disclosure The amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Real estate, amount contributed to fair value of plan assets
X instant, debit IFRS for SMEs 28.41 h Disclosure The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Other assets, amount contributed to fair value of plan assets
X instant, debit IFRS for SMEs 28.41 h Disclosure The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Equity instruments, percentage contributed to fair value of plan assets
X.XX instant IFRS for SMEs 28.41 h Disclosure The percentage that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Debt instruments, percentage contributed to fair value of plan assets
X.XX instant IFRS for SMEs 28.41 h Disclosure The percentage that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Real estate, percentage contributed to fair value of plan assets
X.XX instant IFRS for SMEs 28.41 h Disclosure The percentage that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Other assets, percentage contributed to fair value of plan assets
X.XX instant IFRS for SMEs 28.41 h Disclosure The percentage that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Entity's own financial instruments included in fair value of plan assets
X instant, debit IFRS for SMEs 28.41 i (i) Disclosure The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Property occupied by entity included in fair value of plan assets
X instant, debit IFRS for SMEs 28.41 i (ii) Disclosure The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Other assets used by entity included in fair value of plan assets
X instant, debit IFRS for SMEs 28.41 i (ii) Disclosure The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Actual return on plan assets and reimbursement right recognised as asset
X duration, debit IFRS for SMEs 28.41 j Disclosure The actual return on plan assets, as well as the actual return on any reimbursement right recognised as an asset when it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation. [Refer: Plan assets, at fair value]
Actuarial assumption of discount rates
X.XX instant IFRS for SMEs 28.41 k (i) Disclosure The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
Actuarial assumption of expected rates of return on plan assets
X.XX instant IFRS for SMEs 28.41 k (ii) Disclosure The expected rate of return on any defined benefit plan assets used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Defined benefit obligation, at present value]
Actuarial assumption of expected rates of salary increases
X.XX instant IFRS for SMEs 28.41 k (iii) Disclosure The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value]
Actuarial assumption of medical cost trend rates
X.XX instant IFRS for SMEs 28.41 k (iv) Disclosure Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
Other material actuarial assumptions
X.XX instant IFRS for SMEs 28.41 k (v) Disclosure Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
Disclosure of other long-term employee benefits [text block]
text block IFRS for SMEs 28.42 Disclosure The disclosure of other long-term employee benefits. [Refer: Other long-term employee benefits]
Disclosure of other long-term employee benefits [abstract]
text
Disclosure of other long-term employee benefits [table]
table IFRS for SMEs 28.42 Disclosure Schedule disclosing information related to other long-term employee benefits.
Categories of other long-term employee benefits [axis]
axis IFRS for SMEs 28.42 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other long-term employee benefits [member]
member [default] IFRS for SMEs 28.42 Disclosure This member stands for other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. It also represents the standard value for the 'Categories of other long-term employee benefits' axis if no other member is used. [Refer: Employee benefits expense]
Disclosure of other long-term employee benefits [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of other long-term employee benefits
text IFRS for SMEs 28.42 Disclosure The description of the nature of other long-term employee benefits. [Refer: Other long-term employee benefits]
Other long-term employee benefit obligation
X instant, credit IFRS for SMEs 28.42 Disclosure The amount of obligation for employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service.
Description of funding of obligations of other long-term employee benefits
text IFRS for SMEs 28.42 Disclosure The description of the funding of obligations for other long-term employee benefits. [Refer: Other long-term employee benefits]
Disclosure of termination benefits [text block]
text block IFRS for SMEs 28.43 Disclosure The disclosure of termination benefits. [Refer: Termination benefits [member]]
Disclosure of termination benefits [abstract]
text
Disclosure of termination benefits [table]
table IFRS for SMEs 28.43 Disclosure Schedule disclosing information related to termination benefits.
Categories of termination benefits [axis]
axis IFRS for SMEs 28.43 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Termination benefits [member]
member [default] IFRS for SMEs 28.43 Disclosure This member stands for employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. It also represents the standard value for the 'Categories of termination benefits' axis if no other member is used. [Refer: Employee benefits expense]
Disclosure of termination benefits [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature of termination benefits
text IFRS for SMEs 28.43 Disclosure The description of the nature of termination benefits. [Refer: Termination benefits [member]]
Termination benefit obligation
X instant, credit IFRS for SMEs 28.43 Disclosure The amount of obligation in relation to termination benefits. [Refer: Termination benefits [member]]
Description of funding of obligations of termination benefits
text IFRS for SMEs 28.43 Disclosure The description of the funding of obligations for termination benefits. [Refer: Termination benefits [member]]
Description of nature of obligation, termination benefits contingent liability
text IFRS for SMEs 28.44 Disclosure The description of the nature of the obligation for a contingent liability related to termination benefits. [Refer: Contingent liabilities [member]; Termination benefits [member]]
[835110] Notes - Income taxes
Disclosure of income tax [text block]
text block IFRS for SMEs 29.38 Disclosure The entire disclosure for income taxes.
Major components of tax expense (income) [abstract]
text
Current tax expense (income)
X duration, debit IFRS for SMEs 29.39 a Example The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Adjustments for current tax of prior periods
X duration, debit IFRS for SMEs 29.39 b Example Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
Deferred tax expense (income) relating to origination and reversal of temporary differences
X duration, debit IFRS for SMEs 29.39 c Example The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
X duration, debit IFRS for SMEs 29.39 d Example The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract]
text
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 e Common practice The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
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 e Common practice The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
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 e Disclosure The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
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 g Example The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
X duration, debit IFRS for SMEs 29.39 h Example The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IFRS for SMEs, because they cannot be accounted for retrospectively.
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders
X duration IFRS for SMEs 29.39 f Example Adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
Other components of deferred tax expense (income)
X duration, debit IFRS for SMEs 29.39 Common practice The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
Total tax expense (income)
(X) duration, debit IFRS for SMEs 29.39 Disclosure , IFRS for SMEs 5.5 d Disclosure The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]
Income tax relating to components of other comprehensive income [abstract]
text
Income tax relating to exchange differences on translation of other comprehensive income
X duration, debit IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to cash flow hedges of other comprehensive income
X duration, debit IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Other comprehensive income]
Income tax relating to defined benefit plans of other comprehensive income
X duration, debit IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income in relation to actuarial gains and losses on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
Income tax relating to changes in revaluation surplus of other comprehensive income
X duration, debit IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]
Aggregated income tax relating to components of other comprehensive income
(X) duration IFRS for SMEs 29.40 a Disclosure The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
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 a Disclosure The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Current and deferred tax relating to items charged or credited directly to equity [abstract]
text
Current tax relating to items credited (charged) directly to equity
X duration, debit IFRS for SMEs 29.40 b Common practice The amount of current tax relating to particular items that are charged or credited directly to equity.
Deferred tax relating to items credited (charged) directly to equity
X duration, debit IFRS for SMEs 29.40 b Common practice The amount of deferred tax relating to particular items that are charged or credited directly to equity.
Aggregate current and deferred tax relating to items credited (charged) directly to equity
X duration, debit IFRS for SMEs 29.40 b Disclosure The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity.
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate
text IFRS for SMEs 29.40 c Disclosure The explanation of significant differences between the tax expense (income) and accounting profit multiplied by the applicable tax rate. Accounting profit is the profit or loss for a period before deducting tax expense.
Tax effect of revenues exempt from taxation
X duration, credit IFRS for SMEs 29.40 c Example The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. Accounting profit is the profit or loss for a period before deducting tax expense.
Tax effect of expense not deductible in determining taxable profit (tax loss)
X duration, debit IFRS for SMEs 29.40 c Example The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). Accounting profit is the profit or loss for a period before deducting tax expense.
Explanation of changes in applicable tax rates to previous accounting period
text IFRS for SMEs 29.40 d Disclosure The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
text block IFRS for SMEs 29.40 e Disclosure The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
text
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
table IFRS for SMEs 29.40 e Disclosure Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
Temporary difference, unused tax losses and unused tax credits [axis]
axis IFRS for SMEs 29.40 e Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Temporary difference, unused tax losses and unused tax credits [member]
member [default] IFRS for SMEs 29.40 e Disclosure This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Temporary differences [member]
member IFRS for SMEs 29.40 e Disclosure This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences, or (b) deductible temporary differences. [Refer: Carrying amount [member]]
Unused tax losses [member]
member IFRS for SMEs 29.40 e Disclosure This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
Unused tax credits [member]
member IFRS for SMEs 29.40 e Disclosure This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Deferred tax assets and liabilities [abstract]
text
Deferred tax assets
(X) instant, debit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Deferred tax liabilities
X instant, credit IFRS for SMEs 29.40 e (i) Disclosure , IFRS for SMEs 4.2 o Disclosure The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Net deferred tax liability (asset)
X instant, credit IFRS for SMEs 29.40 e (i) Disclosure The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
Analysis of change in deferred tax liabilities [text block]
text block IFRS for SMEs 29.40 e (ii) Disclosure Analysis of the change in deferred tax liabilities. [Refer: Deferred tax liabilities]
Analysis of change in deferred tax assets [text block]
text block IFRS for SMEs 29.40 e (ii) Disclosure Analysis of the change in deferred tax assets. [Refer: Deferred tax assets]
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 f Disclosure The amount of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
text IFRS for SMEs 29.40 f Disclosure The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Description of nature of potential income tax consequences that would result from payment of dividend
text IFRS for SMEs 29.40 g Disclosure The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used
X instant, debit IFRS for SMEs 29.41 Disclosure The amount of current tax assets that have not been offset against current tax liabilities because the undue cost or effort exemption is used.
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used
X instant, credit IFRS for SMEs 29.41 Disclosure The amount of current tax liabilities that have not been offset against current tax assets because the undue cost or effort exemption is used.
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used
X instant, debit IFRS for SMEs 29.41 Disclosure The amount of deferred tax assets that have not been offset against deferred tax liabilities because the undue cost or effort exemption is used.
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used
X instant, credit IFRS for SMEs 29.41 Disclosure The amount of deferred tax liabilities that have not been offset against deferred tax assets because the undue cost or effort exemption is used.
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 29.41 Disclosure The description of the reasons why applying the requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort.
[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 Disclosures Disclosure The entire disclosure for the effect of changes in foreign exchange rates.
Description of functional currency
text IFRS for SMEs 30.26 Disclosure The description of the currency of the primary economic environment in which the entity operates.
Description of presentation currency
text IFRS for SMEs 30.26 Disclosure , IFRS for SMEs 3.23 d Disclosure The description of the currency in which the financial statements are presented.
Description of reason why presentation currency is different from functional currency
text IFRS for SMEs 30.26 Disclosure The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
Description of reason for change in functional currency
text IFRS for SMEs 30.27 Disclosure The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
Foreign exchange gain (loss)
X duration, credit IFRS for SMEs 30.25 a Disclosure The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with sections 11 and 12 of IFRS for SMEs. [Refer: At fair value [member]]
Reserve of exchange differences on translation
X instant, credit IFRS for SMEs 30.25 b Disclosure , IFRS for SMEs 4.3 Common practice A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
[851100] Notes - Cash flow statement
Disclosure of cash flow statement [text block]
text block IFRS for SMEs 7.1 Disclosure The entire disclosure for a statement of cash flows.
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
text IFRS for SMEs 7.18 Disclosure The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
text IFRS for SMEs 7.19 a Common practice The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease.
Description of acquisition of entity by means of equity issue
text IFRS for SMEs 7.19 b Common practice The description of the non-cash acquisition of an entity by means of an equity issue.
Description of conversion of debt to equity
text IFRS for SMEs 7.19 c Common practice The description of the non-cash conversion of debt to equity.
Cash and cash equivalents if different from statement of financial position [abstract]
text
Cash and cash equivalents
X instant, debit IFRS for SMEs 7.20 Disclosure , IFRS for SMEs 4.2 a Disclosure The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Bank overdrafts
(X) instant, credit IFRS for SMEs 7.20 Common practice The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]
Other differences to cash and cash equivalents in statement of cash flows
(X) instant, credit IFRS for SMEs 7.20 Common practice The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
Total cash and cash equivalents if different from statement of financial position
X instant, debit IFRS for SMEs 7.20 Common practice The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]
Cash and cash equivalents held by entity unavailable for use by group
X instant, debit IFRS for SMEs 7.21 Disclosure The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
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 7.21 Disclosure The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
Income taxes paid (refund) [abstract]
text
Income taxes paid (refund), classified as operating activities
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Income taxes paid (refund), classified as investing activities
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Income taxes paid (refund), classified as financing activities
(X) duration, credit IFRS for SMEs 7.4 e Example , IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Total income taxes paid (refund)
X duration, credit IFRS for SMEs 7.17 Disclosure The cash flows from income taxes paid or refunded.
[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 4.12 Disclosure The entire disclosure for share capital, reserves and other equity interest.
Disclosure of classes of share capital [text block]
text block IFRS for SMEs 4.12 a Disclosure The disclosure of classes of share capital. [Refer: Share capital [member]]
Disclosure of classes of share capital [abstract]
text
Disclosure of classes of share capital [table]
table IFRS for SMEs 4.12 a Disclosure Schedule disclosing information related to classes of share capital.
Classes of share capital [axis]
axis IFRS for SMEs 4.12 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Share capital [member]
member [default] IFRS for SMEs 4.12 a Disclosure This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
Disclosure of classes of share capital [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Number of shares authorised
shares IFRS for SMEs 4.12 a (i) Disclosure The number of shares authorised.
Number of shares issued and fully paid
shares IFRS for SMEs 4.12 a (ii) Disclosure The number of shares issued by the entity, for which full payment has been received.
Number of shares issued but not fully paid
shares IFRS for SMEs 4.12 a (ii) Disclosure The number of shares issued by the entity, for which full payment has not been received.
Par value per share
X.XX instant IFRS for SMEs 4.12 a (iii) Disclosure The nominal value per share.
Explanation of fact that shares have no par value
text IFRS for SMEs 4.12 a (iii) Disclosure The explanation of the fact that shares have no par value. [Refer: Par value per share]
Reconciliation of number of shares outstanding [abstract]
text
Number of shares outstanding at beginning of period
shares IFRS for SMEs 4.12 a (iv) Disclosure The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
Changes in number of shares outstanding [abstract]
text
Total increase (decrease) in number of shares outstanding
shares IFRS for SMEs 4.12 a (iv) Disclosure The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
Number of shares outstanding at end of period
shares IFRS for SMEs 4.12 a (iv) Disclosure The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
Rights, preferences and restrictions attaching to class of share capital
text IFRS for SMEs 4.12 a (v) Disclosure The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
Number of shares in entity held by entity or by its subsidiaries or associates
shares IFRS for SMEs 4.12 a (vi) Disclosure The number of shares in the entity held by the entity or by its subsidiaries or associates.
Number of shares reserved for issue under options and contracts for sale of shares
shares IFRS for SMEs 4.12 a (vii) Disclosure The number of shares reserved for issue under options and contracts for the sale of shares.
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 The description of terms of shares reserved for issue under options and contracts for the sale of shares.
Disclosure of reserves within equity [text block]
text block IFRS for SMEs 4.12 b Disclosure The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of reserves within equity [abstract]
text
Disclosure of reserves within equity [table]
table IFRS for SMEs 4.12 b Disclosure Schedule disclosing information related to reserves within equity.
Reserves within equity [axis]
axis IFRS for SMEs 4.12 b Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other reserves [member]
member [default] IFRS for SMEs 6.3 Disclosure , IFRS for SMEs 4.12 b Disclosure This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Reserve of exchange differences on translation [member]
member IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]
member IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
Revaluation surplus [member]
member IFRS for SMEs 17.15C Disclosure , IFRS for SMEs 6.3 Common practice This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Disclosure of reserves within equity [line items]
text Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Description of nature and purpose of reserves within equity
text IFRS for SMEs 4.12 b Disclosure The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
text IFRS for SMEs 4.13 Disclosure The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
[901000] Axis - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement
axis IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c DisclosureThe axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Currently stated [member]
member [default] IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c DisclosureThis member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used.
Previously stated [member]
member IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c DisclosureThis member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c DisclosureThis member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Increase (decrease) due to changes in accounting policy [member]
member IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.14 c DisclosureThis member stands for the financial effect of changes in accounting policy.
Increase (decrease) due to voluntary changes in accounting policy [member]
member IFRS for SMEs 10.14 c DisclosureThis member stands for the financial effect of voluntary changes in accounting policy.
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
member IFRS for SMEs 10.13 c Disclosure , IFRS for SMEs 10.13 b DisclosureThis member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refer: IFRS for SMEs [member]]
Increase (decrease) due to corrections of prior period errors [member]
member IFRS for SMEs 10.23 c Disclosure , IFRS for SMEs 10.23 b DisclosureThis member stands for the financial effect of corrections of prior period errors.
[901500] Axis - Creation date
Creation date
axis IFRS for SMEs 10.12 DisclosureThe axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Default financial statements date [member]
member [default] IFRS for SMEs 10.12 DisclosureThis member stands for the standard value for the 'Creation date' axis if no other member is used.
[913000] Axis - Consolidated, combined and separate financial statements
Consolidated, combined and separate financial statements
axis IFRS for SMEs 9.1 DisclosureThe axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Consolidated [member]
member [default] IFRS for SMEs 9.1 DisclosureThis member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used.
Combined [member]
member IFRS for SMEs 9.1 DisclosureThis member stands for the financial statements of two or more entities under common control.
Separate [member]
member IFRS for SMEs 9.1 DisclosureThis member stands for separate financial statements. Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the entity could elect, in accordance with paragraphs 9.25-9.26, to account for its investments in subsidiaries, jointly-controlled entities and associates either at cost less impairment, at fair value with changes in fair value recognised in profit or loss, or using the equity method following the procedures in paragraph 14.8.
[990000] Axis - Defaults
Accounting estimates [axis]
axis IFRS for SMEs 10.18 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Accounting estimates [member]
member [default] IFRS for SMEs 10.18 Disclosure This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.
Assets and liabilities [axis]
axis IFRS for SMEs 8.7 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Assets and liabilities [member]
member [default] IFRS for SMEs 8.7 Disclosure This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
Business combinations [axis]
axis IFRS for SMEs 19.25 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]
member [default] IFRS for SMEs 19.25 Disclosure This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 34.10 e Disclosure , IFRS for SMEs 18.27 c Disclosure , IFRS for SMEs 17.31 d Disclosure , IFRS for SMEs 17.31 e Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Carrying amount [member]
member [default] IFRS for SMEs 34.7 c Disclosure , IFRS for SMEs 18.27 e Disclosure , IFRS for SMEs 20.14 Disclosure , IFRS for SMEs 17.31 e Disclosure This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
Categories of other long-term employee benefits [axis]
axis IFRS for SMEs 28.42 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other long-term employee benefits [member]
member [default] IFRS for SMEs 28.42 Disclosure This member stands for other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. It also represents the standard value for the 'Categories of other long-term employee benefits' axis if no other member is used. [Refer: Employee benefits expense]
Categories of related parties [axis]
axis IFRS for SMEs 33.10 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Entity's total for related parties [member]
member [default] IFRS for SMEs 33.10 Disclosure This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
Categories of termination benefits [axis]
axis IFRS for SMEs 28.43 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Termination benefits [member]
member [default] IFRS for SMEs 28.43 Disclosure This member stands for employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. It also represents the standard value for the 'Categories of termination benefits' axis if no other member is used. [Refer: Employee benefits expense]
Classes of assets [axis]
axis IFRS for SMEs 27.32 Disclosure , IFRS for SMEs 20.13 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Assets [member]
member [default] IFRS for SMEs 27.32 Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Classes of contingent liabilities [axis]
axis IFRS for SMEs 21.15 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Contingent liabilities [member]
member [default] IFRS for SMEs 21.15 Disclosure This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
Classes of financial assets [axis]
axis IFRS for SMEs 11.48 c Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Financial assets, class [member]
member [default] IFRS for SMEs 11.48 c Disclosure This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and: (i) under which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or (ii) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments. This member also represents the standard value for the 'Classes of financial assets' axis if no other member is used.
Classes of intangible assets other than goodwill [axis]
axis IFRS for SMEs 18.27 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Intangible assets other than goodwill [member]
member [default] IFRS for SMEs 18.27 Disclosure , IFRS for SMEs 27.33 d Disclosure , IFRS for SMEs 20.13 a Disclosure This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Classes of property, plant and equipment [axis]
axis IFRS for SMEs 17.31 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Property, plant and equipment [member]
member [default] IFRS for SMEs 20.13 a Disclosure , IFRS for SMEs 27.33 b Disclosure , IFRS for SMEs 17.31 Disclosure This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Classes of other provisions [axis]
axis IFRS for SMEs 21.14 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other provisions [member]
member [default] IFRS for SMEs 21.14 Disclosure This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
Classes of share capital [axis]
axis IFRS for SMEs 4.12 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Share capital [member]
member [default] IFRS for SMEs 4.12 a Disclosure This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
Components of equity [axis]
axis IFRS for SMEs 6.3 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Equity [member]
member [default] IFRS for SMEs 6.3 Disclosure This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Consolidated and separate financial statements [axis]
axis IFRS for SMEs 9.1 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Consolidated [member]
member [default] IFRS for SMEs 9.1 Disclosure This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used.
Creation date [axis]
axis IFRS for SMEs 10.12 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Default financial statements date [member]
member [default] IFRS for SMEs 10.12 Disclosure This member stands for the standard value for the 'Creation date' axis if no other member is used.
Defined benefit plans [axis]
axis IFRS for SMEs 28.41 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Defined benefit plans [member]
member [default] IFRS for SMEs 28.41 Disclosure This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Transferred financial assets that are not derecognised in their entirety [axis]
axis IFRS for SMEs 11.45 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Transferred financial assets that are not derecognised in their entirety [member]
member [default] IFRS for SMEs 11.45 Disclosure This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets, class [member]]
Financial effect of transition from previous GAAP to IFRS for SMEs [axis]
axis IFRS for SMEs 35.13 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
IFRS for SMEs [member]
member [default] IFRS for SMEs 35.13 Disclosure This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRS for SMEs' axis if no other member is used.
Intangible assets material to entity [axis]
axis IFRS for SMEs 18.28 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Intangible assets material to entity [member]
member [default] IFRS for SMEs 18.28 a Disclosure This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
Maturity [axis]
axis IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Aggregated time bands [member]
member [default] IFRS for SMEs 20.30 a Disclosure , IFRS for SMEs 20.23 a Disclosure , IFRS for SMEs 20.16 a Disclosure , IFRS for SMEs 20.13 b Disclosure This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Measurement [axis]
axis IFRS for SMEs 34.2 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Aggregated measurement [member]
member [default] IFRS for SMEs 34.2 Disclosure This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
Non-adjusting events after reporting period [axis]
axis IFRS for SMEs 32.10 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Non-adjusting events after reporting period [member]
member [default] IFRS for SMEs 32.10 Disclosure This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
Reclassified items [axis]
axis IFRS for SMEs 3.12 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Reclassified items [member]
member [default] IFRS for SMEs 3.12 Disclosure This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Reserves within equity [axis]
axis IFRS for SMEs 4.12 b Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Other reserves [member]
member [default] IFRS for SMEs 6.3 Disclosure , IFRS for SMEs 4.12 b Disclosure This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Retrospective application and retrospective restatement [axis]
axis IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Currently stated [member]
member [default] IFRS for SMEs 6.3 b Disclosure , IFRS for SMEs 10.13 b Disclosure , IFRS for SMEs 10.23 b Disclosure , IFRS for SMEs 10.14 c Disclosure This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used.
Temporary difference, unused tax losses and unused tax credits [axis]
axis IFRS for SMEs 29.40 e Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Temporary difference, unused tax losses and unused tax credits [member]
member [default] IFRS for SMEs 29.40 e Disclosure This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Types of risks [axis]
axis IFRS for SMEs 12.27 Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Risks [member]
member [default] IFRS for SMEs 12.27 Disclosure This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Types of share-based payment arrangements [axis]
axis IFRS for SMEs 26.18 a Disclosure The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Share-based payment arrangements [member]
member [default] IFRS for SMEs 26.18 a Disclosure This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.

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