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[210000] Statement of financial position, current/non-current

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000

Concept	Order
Statement of financial position [abstract] `ifrs-smes:StatementOfFinancialPositionAbstract`
Assets [abstract] `ifrs-smes:AssetsAbstract`	1.0
Non-current assets [abstract] `ifrs-smes:NoncurrentAssetsAbstract`	1.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	1.0
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	2.0
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	3.0
Goodwill `ifrs-smes:Goodwill`	4.0
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	5.0
Investments in associates `ifrs-smes:InvestmentsInAssociates`	6.0
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	7.0
Non-current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:NoncurrentBiologicalAssetsAtCost`	8.0
Non-current biological assets, at fair value `ifrs-smes:NoncurrentBiologicalAssetsAtFairValue`	9.0
Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`	10.0
Non-current inventories `ifrs-smes:NoncurrentInventories`	11.0
Deferred tax assets `ifrs-smes:DeferredTaxAssets`	12.0
Current tax assets, non-current `ifrs-smes:CurrentTaxAssetsNoncurrent`	13.0
Other non-current financial assets `ifrs-smes:OtherNoncurrentFinancialAssets`	14.0
Other non-current non-financial assets `ifrs-smes:OtherNoncurrentNonfinancialAssets`	15.0
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	16.0
Non-current assets `ifrs-smes:NoncurrentAssets`	17.0
Current assets [abstract] `ifrs-smes:CurrentAssetsAbstract`	2.0
Current inventories `ifrs-smes:Inventories`	1.0
Trade and other current receivables `ifrs-smes:TradeAndOtherCurrentReceivables`	2.0
Current tax assets, current `ifrs-smes:CurrentTaxAssetsCurrent`	3.0
Current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:CurrentBiologicalAssetsAtCost`	4.0
Current biological assets, at fair value `ifrs-smes:CurrentBiologicalAssetsAtFairValue`	5.0
Other current financial assets `ifrs-smes:OtherCurrentFinancialAssets`	6.0
Other current non-financial assets `ifrs-smes:OtherCurrentNonfinancialAssets`	7.0
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	8.0
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	9.0
Current assets `ifrs-smes:CurrentAssets`	10.0
Assets `ifrs-smes:Assets`	3.0
Equity and liabilities [abstract] `ifrs-smes:EquityAndLiabilitiesAbstract`	2.0
Equity [abstract] `ifrs-smes:EquityAbstract`	1.0
Issued capital `ifrs-smes:IssuedCapital`	1.0
Retained earnings `ifrs-smes:RetainedEarnings`	2.0
Share premium `ifrs-smes:SharePremium`	3.0
Treasury shares `ifrs-smes:TreasuryShares`	4.0
Other equity interest `ifrs-smes:OtherEquityInterest`	5.0
Other reserves `ifrs-smes:OtherReserves`	6.0
Equity attributable to owners of parent `ifrs-smes:EquityAttributableToOwnersOfParent`	7.0
Non-controlling interests `ifrs-smes:NoncontrollingInterests`	8.0
Equity `ifrs-smes:Equity`	9.0
Liabilities [abstract] `ifrs-smes:LiabilitiesAbstract`	2.0
Non-current liabilities [abstract] `ifrs-smes:NoncurrentLiabilitiesAbstract`	1.0
Non-current provisions [abstract] `ifrs-smes:NoncurrentProvisionsAbstract`	1.0
Non-current provisions for employee benefits `ifrs-smes:NoncurrentProvisionsForEmployeeBenefits`	1.0
Other non-current provisions `ifrs-smes:OtherLongtermProvisions`	2.0
Non-current provisions `ifrs-smes:NoncurrentProvisions`	3.0
Trade and other non-current payables `ifrs-smes:NoncurrentPayables`	2.0
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`	3.0
Current tax liabilities, non-current `ifrs-smes:CurrentTaxLiabilitiesNoncurrent`	4.0
Other non-current financial liabilities `ifrs-smes:OtherNoncurrentFinancialLiabilities`	5.0
Non-current portion of non-current borrowings `ifrs-smes:LongtermBorrowings`	1.0
Other non-current non-financial liabilities `ifrs-smes:OtherNoncurrentNonfinancialLiabilities`	6.0
Non-current liabilities `ifrs-smes:NoncurrentLiabilities`	7.0
Current liabilities [abstract] `ifrs-smes:CurrentLiabilitiesAbstract`	2.0
Current provisions [abstract] `ifrs-smes:CurrentProvisionsAbstract`	1.0
Current provisions for employee benefits `ifrs-smes:CurrentProvisionsForEmployeeBenefits`	1.0
Other current provisions `ifrs-smes:OtherShorttermProvisions`	2.0
Current provisions `ifrs-smes:CurrentProvisions`	3.0
Trade and other current payables `ifrs-smes:TradeAndOtherCurrentPayables`	2.0
Current tax liabilities, current `ifrs-smes:CurrentTaxLiabilitiesCurrent`	3.0
Other current financial liabilities `ifrs-smes:OtherCurrentFinancialLiabilities`	4.0
Current borrowings `ifrs-smes:ShorttermBorrowings`	1.0
Current portion of non-current borrowings `ifrs-smes:CurrentPortionOfLongtermBorrowings`	2.0
Other current non-financial liabilities `ifrs-smes:OtherCurrentNonfinancialLiabilities`	5.0
Current liabilities `ifrs-smes:CurrentLiabilities`	6.0
Liabilities `ifrs-smes:Liabilities`	3.0
Equity and liabilities `ifrs-smes:EquityAndLiabilities`	3.0