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[834480] Notes - Employee benefits

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-834480

Concept	Order	Weight
Increase (decrease) in defined benefit obligation, at present value `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue`
Increase (decrease) through current service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue`	10.0	1
Increase (decrease) through interest cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue`	20.0	1
Acquisitions through business combinations, defined benefit obligation, at present value `ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue`	30.0	1
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue`	40.0	-1
Contributions by plan participants, defined benefit obligation, at present value `ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue`	50.0	1
Decrease through benefits paid, defined benefit obligation, at present value `ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue`	60.0	-1
Increase (decrease) through past service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue`	70.0	1
Decrease (increase) through curtailments, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue`	80.0	-1
Decrease (increase) through settlements, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue`	90.0	-1
Increase (decrease) through net exchange differences, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue`	100.0	1
Increase (decrease) in plan assets, at fair value `ifrs-smes:ChangesInPlanAssetsAtFairValue`
Increase (decrease) through actuarial gains (losses), plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue`	10.0	1
Increase (decrease) through business combinations, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue`	20.0	1
Decrease through benefits paid, plan assets, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue`	30.0	-1
Increase (decrease) through contributions by plan participants, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue`	40.0	1
Increase (decrease) through contributions by employer, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue`	50.0	1
Increase (decrease) through net exchange differences, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue`	60.0	1
Decrease (increase) through settlements, plan assets, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue`	70.0	-1
Increase (decrease) in reimbursement rights, at fair value `ifrs-smes:ChangesInReimbursementRightsAtFairValue`
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue`	10.0	1
Increase (decrease) through business combinations, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue`	20.0	1
Decrease through benefits paid, reimbursement rights, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue`	30.0	-1
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue`	40.0	1
Increase (decrease) through contributions by employer, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue`	50.0	1
Increase (decrease) through net exchange differences, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue`	60.0	1
Decrease (increase) through settlements, reimbursement rights, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue`	70.0	-1