Description of nature and extent of significant restrictions on transfer of funds to entity

NameDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefixifrs-smes
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Description of nature and extent of significant restrictions on transfer of funds to entityenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
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.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph9.23http://www.xbrl.org/2003/role/disclosureRef
Subparagraphdhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_9.23_d&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480