| Arc name | presentationArc |
|---|---|
| Arc role | http://www.xbrl.org/2003/arcrole/parent-child |
| Link role | http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-810000 |
| Concept | Order |
|---|---|
ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | |
ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification | 10.0 |
ifrs-smes:DomicileOfEntity | 20.0 |
ifrs-smes:LegalFormOfEntity | 30.0 |
ifrs-smes:CountryOfIncorporation | 40.0 |
ifrs-smes:AddressOfRegisteredOfficeOfEntity | 50.0 |
ifrs-smes:PrincipalPlaceOfBusiness | 60.0 |
ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities | 70.0 |
ifrs-smes:NameOfParentEntity | 80.0 |
ifrs-smes:NameOfUltimateParentOfGroup | 90.0 |
ifrs-smes:StatementOfIFRSCompliance | 100.0 |
ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture | 110.0 |
ifrs-smes:ExplanationOfDepartureFromIFRS | 120.0 |
ifrs-smes:ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation | 130.0 |
ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation | 140.0 |
ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern | 150.0 |
ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis | 160.0 |
ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis | 170.0 |
ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod | 180.0 |
ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable | 190.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory | 200.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationAbstract | 10.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationTable | 10.0 |
ifrs-smes:ReclassifiedItemsAxis | 10.0 |
ifrs-smes:ReclassifiedItemsMember | 10.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationLineItems | 20.0 |
ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation | 10.0 |
ifrs-smes:AmountOfReclassificationsOrChangesInPresentation | 20.0 |
ifrs-smes:DescriptionOfReasonForReclassificationOrChangesInPresentation | 30.0 |
ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable | 210.0 |
ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory | 220.0 |
ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements | 10.0 |
ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements | 20.0 |
ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts | 30.0 |
ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs | 40.0 |
ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments | 230.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory | 240.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract | 10.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable | 10.0 |
ifrs-smes:AssetsAndLiabilitiesAxis | 10.0 |
ifrs-smes:AssetsAndLiabilitiesMember | 10.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems | 20.0 |
ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 10.0 |
ifrs-smes:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 20.0 |
ifrs-smes:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 30.0 |
ifrs-smes:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 40.0 |
ifrs-smes:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort | 250.0 |
ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort | 260.0 |