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[825100] Notes - Investment property

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-825100

Concept	Order
Disclosure of investment property at fair value through profit or loss [text block] `ifrs-smes:DisclosureOfInvestmentPropertyExplanatory`
Description of methods and significant assumptions applied in determining fair value of investment property `ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty`	10.0
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-smes:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`	20.0
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`	30.0
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty`	40.0
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements `ifrs-smes:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`	50.0
Reconciliation of changes in investment property at fair value through profit or loss [abstract] `ifrs-smes:ReconciliationOfChangesInInvestmentPropertyAbstract`	60.0
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	10.0
Changes in investment property at fair value through profit or loss [abstract] `ifrs-smes:ChangesInInvestmentPropertyAbstract`	20.0
Additions other than through business combinations, investment property at fair value through profit or loss `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty`	10.0
Acquisitions through business combinations, investment property at fair value through profit or loss `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentProperty`	20.0
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss `ifrs-smes:GainsLossesOnFairValueAdjustmentInvestmentProperty`	30.0
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	40.0
Transfer to investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	10.0
Transfer from investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	20.0
Transfer to (from) investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	30.0
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss `ifrs-smes:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty`	50.0
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty`	60.0
Increase (decrease) through other changes, investment property at fair value through profit or loss `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentProperty`	70.0
Increase (decrease) in investment property at fair value through profit or loss `ifrs-smes:ChangesInInvestmentProperty`	80.0