IndexDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
| Name | DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment |
|---|---|
| Namespace | https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| 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] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 17.33 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | e | http://www.xbrl.org/2003/role/disclosureRef |
| URI | https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.33_e&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory | parent-child | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100 |