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[520000] Statement of cash flows, indirect method

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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_2021-03-24_role-520000

Concept	Order
Statement of cash flows [abstract] `ifrs-smes:StatementOfCashFlowsAbstract`
Cash flows from (used in) operating activities [abstract] `ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract`	10.0
Profit (loss) `ifrs-smes:ProfitLoss`	10.0
Adjustments to reconcile profit (loss) [abstract] `ifrs-smes:AdjustmentsForReconcileProfitLossAbstract`	20.0
Adjustments for non-cash income tax expense `ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense`	10.0
Adjustments for non-cash finance costs `ifrs-smes:AdjustmentsForNoncashFinanceCosts`	20.0
Adjustments for income tax expense `ifrs-smes:AdjustmentsForIncomeTaxExpense`	30.0
Adjustments for finance costs `ifrs-smes:AdjustmentsForFinanceCosts`	40.0
Adjustments for decrease (increase) in inventories `ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories`	50.0
Adjustments for decrease (increase) in trade accounts receivable `ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable`	60.0
Adjustments for decrease (increase) in other operating receivables `ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables`	70.0
Adjustments for increase (decrease) in trade accounts payable `ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable`	80.0
Adjustments for increase (decrease) in other operating payables `ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables`	90.0
Adjustments for depreciation and amortisation expense `ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense`	100.0
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	110.0
Adjustments for provisions `ifrs-smes:AdjustmentsForProvisions`	120.0
Adjustments for unrealised foreign exchange losses (gains) `ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains`	130.0
Adjustments for share-based payments `ifrs-smes:AdjustmentsForSharebasedPayments`	140.0
Adjustments for fair value losses (gains) `ifrs-smes:AdjustmentsForFairValueGainsLosses`	150.0
Adjustments for undistributed profits of associates `ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates`	160.0
Adjustments for non-controlling interests `ifrs-smes:AdjustmentsForNoncontrollingInterests`	170.0
Adjustments for accrued income (expenses) not yet received (paid) `ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid`	180.0
Other adjustments for non-cash items `ifrs-smes:OtherAdjustmentsForNoncashItems`	190.0
Adjustments for losses (gains) on disposal of non-current assets `ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets`	200.0
Other adjustments for which cash effects are investing or financing cash flow `ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow`	210.0
Other adjustments to reconcile profit (loss) `ifrs-smes:OtherAdjustmentsToReconcileProfitLoss`	220.0
Adjustments to reconcile profit (loss) `ifrs-smes:AdjustmentsForReconcileProfitLoss`	230.0
Dividends paid, classified as operating activities `ifrs-smes:DividendsPaidClassifiedAsOperatingActivities`	30.0
Dividends received, classified as operating activities `ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities`	40.0
Interest paid, classified as operating activities `ifrs-smes:InterestPaidClassifiedAsOperatingActivities`	50.0
Interest received, classified as operating activities `ifrs-smes:InterestReceivedClassifiedAsOperatingActivities`	60.0
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	70.0
Other inflows (outflows) of cash, classified as operating activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities`	80.0
Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`	90.0
Cash flows from (used in) investing activities [abstract] `ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract`	20.0
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	10.0
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	20.0
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	30.0
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	40.0
Other cash receipts from sales of interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities`	50.0
Other cash payments to acquire interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities`	60.0
Proceeds from sales of property, plant and equipment, classified as investing activities `ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	70.0
Purchase of property, plant and equipment, classified as investing activities `ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	80.0
Proceeds from sales of intangible assets, classified as investing activities `ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities`	90.0
Purchase of intangible assets, classified as investing activities `ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	100.0
Proceeds from sales of other long-term assets, classified as investing activities `ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities`	110.0
Purchase of other long-term assets, classified as investing activities `ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities`	120.0
Cash advances and loans made to other parties, classified as investing activities `ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	130.0
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities `ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	140.0
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	150.0
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	160.0
Dividends received, classified as investing activities `ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities`	170.0
Interest paid, classified as investing activities `ifrs-smes:InterestPaidClassifiedAsInvestingActivities`	180.0
Interest received, classified as investing activities `ifrs-smes:InterestReceivedClassifiedAsInvestingActivities`	190.0
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`	200.0
Other inflows (outflows) of cash, classified as investing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities`	210.0
Cash flows from (used in) investing activities `ifrs-smes:CashFlowsFromUsedInInvestingActivities`	220.0
Cash flows from (used in) financing activities [abstract] `ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract`	30.0
Proceeds from issuing shares `ifrs-smes:ProceedsFromIssuingShares`	10.0
Proceeds from issuing other equity instruments `ifrs-smes:ProceedsFromIssuingOtherEquityInstruments`	20.0
Payments to acquire or redeem entity's shares `ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares`	30.0
Payments of other equity instruments `ifrs-smes:PaymentsOfOtherEquityInstruments`	40.0
Proceeds from borrowings, classified as financing activities `ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities`	50.0
Repayments of borrowings, classified as financing activities `ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	60.0
Payments of finance lease liabilities, classified as financing activities `ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities`	70.0
Dividends paid, classified as financing activities `ifrs-smes:DividendsPaidClassifiedAsFinancingActivities`	80.0
Interest paid, classified as financing activities `ifrs-smes:InterestPaidClassifiedAsFinancingActivities`	90.0
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`	100.0
Other inflows (outflows) of cash, classified as financing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities`	110.0
Cash flows from (used in) financing activities `ifrs-smes:CashFlowsFromUsedInFinancingActivities`	120.0
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	40.0
Effect of exchange rate changes on cash and cash equivalents [abstract] `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract`	50.0
Effect of exchange rate changes on cash and cash equivalents `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents`	10.0
Increase (decrease) in cash and cash equivalents `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents`	60.0
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	70.0