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Index

Assets

Name	Assets
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Total assets	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Assets	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	4.3	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_4.3&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Current assets `ifrs-smes:CurrentAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-current assets `ifrs-smes:NoncurrentAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Deferred tax assets `ifrs-smes:DeferredTaxAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Current tax assets `ifrs-smes:CurrentTaxAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Inventories `ifrs-smes:InventoriesTotal`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Biological assets, at fair value `ifrs-smes:BiologicalAssetsAtFairValue`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:BiologicalAssetsAtCost`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Investments in associates `ifrs-smes:InvestmentsInAssociates`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Other non-financial assets `ifrs-smes:OtherNonfinancialAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Other financial assets `ifrs-smes:OtherFinancialAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Goodwill `ifrs-smes:Goodwill`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000
	Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000

Related Parent Concepts

	Name	Relation Type	Role
	Assets [abstract] `ifrs-smes:AssetsAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Assets [abstract] `ifrs-smes:AssetsAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-220000