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[822390] Notes - Financial instruments

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-822390

Concept	Order
Disclosure of financial instruments [text block] `ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory`
Categories of financial assets and financial liabilities [abstract] `ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract`	10.0
Financial assets at fair value through profit or loss `ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss`	10.0
Financial assets that are debt instruments, at amortised cost `ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost`	20.0
Financial assets that are equity instruments, at cost `ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost`	30.0
Financial liabilities at fair value through profit or loss `ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss`	40.0
Financial liabilities at amortised cost `ifrs-smes:FinancialLiabilitiesAtAmortisedCost`	50.0
Loan commitments, at cost `ifrs-smes:LoanCommitmentsAtCost`	60.0
Description of basis and assumptions to determine fair value `ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities`	20.0
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 `ifrs-smes:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`	30.0
Financial assets whose fair value is no longer available or is not available without undue cost or effort `ifrs-smes:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`	40.0
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort `ifrs-smes:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`	50.0
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 `ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort`	60.0
Disclosure of transferred financial assets that are not derecognised in their entirety [text block] `ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory`	70.0
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] `ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract`	10.0
Disclosure of transferred financial assets that are not derecognised in their entirety [table] `ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable`	10.0
Transferred financial assets that are not derecognised in their entirety [axis] `ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis`	10.0
Transferred financial assets that are not derecognised in their entirety [member] `ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionMember`	10.0
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] `ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems`	20.0
Description of nature of transferred financial assets that are not derecognised in their entirety `ifrs-smes:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition`	10.0
Description of nature of risks and rewards of ownership to which entity is exposed `ifrs-smes:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed`	20.0
Assets that entity continues to recognise `ifrs-smes:AssetsThatEntityContinuesToRecognise`	30.0
Associated liabilities that entity continues to recognise `ifrs-smes:AssociatedLiabilitiesThatEntityContinuesToRecognise`	40.0
Financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`	80.0
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-smes:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`	90.0
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable `ifrs-smes:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable`	100.0
Loans payable in breach of terms or default `ifrs-smes:LoansPayableInDefault`	110.0
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue `ifrs-smes:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements`	120.0
Income, expense, gains or losses of financial instruments [abstract] `ifrs-smes:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract`	130.0
Gains (losses) on financial instruments [abstract] `ifrs-smes:GainsLossesOnFinancialInstrumentsAbstract`	10.0
Gains (losses) on financial assets at fair value through profit or loss `ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss`	10.0
Gains (losses) on financial liabilities at fair value through profit or loss `ifrs-smes:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss`	20.0
Gains (losses) on financial assets at amortised cost `ifrs-smes:GainsLossesOnFinancialAssetsAtAmortisedCost`	30.0
Gains (losses) on financial liabilities at amortised cost `ifrs-smes:GainsLossesOnFinancialLiabilitiesAtAmortisedCost`	40.0
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] `ifrs-smes:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract`	20.0
Interest income for financial assets not at fair value through profit or loss `ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss`	10.0
Interest expense for financial liabilities not at fair value through profit or loss `ifrs-smes:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss`	20.0
Disclosure of financial assets [text block] `ifrs-smes:DisclosureOfFinancialAssetsExplanatory`	140.0
Disclosure of financial assets [abstract] `ifrs-smes:DisclosureOfFinancialAssetsAbstract`	10.0
Disclosure of financial assets [table] `ifrs-smes:DisclosureOfFinancialAssetsTable`	10.0
Classes of financial assets [axis] `ifrs-smes:ClassesOfFinancialAssetsAxis`	10.0
Financial assets, class [member] `ifrs-smes:FinancialAssetsMember`	10.0
Disclosure of financial assets [line items] `ifrs-smes:DisclosureOfFinancialAssetsLineItems`	20.0
Impairment loss on financial assets `ifrs-smes:ImpairmentLossOnFinancialAssets`	10.0
Disclosure of hedge accounting [text block] `ifrs-smes:DisclosureOfHedgeAccountingExplanatory`	150.0
Disclosure of detailed information about hedges [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory`	10.0
Disclosure of detailed information about hedges [abstract] `ifrs-smes:DisclosureOfHedgeAccountingAbstract`	10.0
Disclosure of detailed information about hedges [table] `ifrs-smes:DisclosureOfHedgeAccountingTable`	10.0
Types of risks [axis] `ifrs-smes:TypesOfRisksAxis`	10.0
Risks [member] `ifrs-smes:TypesOfRisksMember`	10.0
Interest rate risks of debt instruments measured at amortised cost [member] `ifrs-smes:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember`	10.0
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] `ifrs-smes:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember`	20.0
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] `ifrs-smes:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember`	30.0
Foreign exchange risks in net investment in foreign operations [member] `ifrs-smes:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember`	40.0
Disclosure of detailed information about hedges [line items] `ifrs-smes:DisclosureOfHedgeAccountingLineItems`	20.0
Description of type of hedge `ifrs-smes:DescriptionOfTypeOfHedge`	10.0
Description of financial instruments designated as hedging instruments `ifrs-smes:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument`	20.0
Financial instruments designated as hedging instruments, at fair value `ifrs-smes:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue`	30.0
Description of nature of risks being hedged `ifrs-smes:DescriptionOfNatureOfRisksBeingHedged`	40.0
Gains (losses) on hedging instrument, fair value hedges `ifrs-smes:GainsLossesOnHedgingInstrument`	20.0
Gains (losses) on hedged item attributable to hedged risk, fair value hedges `ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk`	30.0
Description of periods when cash flows expected to occur `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur`	40.0
Description of periods when cash flows affect profit or loss `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss`	50.0
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur `ifrs-smes:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur`	60.0
Gains (losses) on cash flow hedges, net of tax `ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax`	70.0
Gains (losses) on cash flow hedges, before tax `ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax`	80.0
Reclassification adjustments on cash flow hedges, net of tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax`	90.0
Reclassification adjustments on cash flow hedges, before tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax`	100.0
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss `ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss`	110.0