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[822100] Notes - Property, plant and equipment

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100

Concept	Order
Property, plant and equipment [member] `ifrs-smes:PropertyPlantAndEquipmentMember`
Land and buildings [member] `ifrs-smes:LandAndBuildingsMember`	10.0
Land [member] `ifrs-smes:LandMember`	10.0
Buildings [member] `ifrs-smes:BuildingsMember`	20.0
Machinery [member] `ifrs-smes:MachineryMember`	20.0
Vehicles [member] `ifrs-smes:VehiclesMember`	30.0
Ships [member] `ifrs-smes:ShipsMember`	10.0
Aircraft [member] `ifrs-smes:AircraftMember`	20.0
Motor vehicles [member] `ifrs-smes:MotorVehiclesMember`	30.0
Fixtures and fittings [member] `ifrs-smes:FixturesAndFittingsMember`	40.0
Office equipment [member] `ifrs-smes:OfficeEquipmentMember`	50.0
Tangible exploration and evaluation assets [member] `ifrs-smes:TangibleExplorationAndEvaluationAssetsMember`	60.0
Construction in progress [member] `ifrs-smes:ConstructionInProgressMember`	70.0
Other property, plant and equipment [member] `ifrs-smes:OtherPropertyPlantAndEquipmentMember`	80.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Disclosure of detailed information about property, plant and equipment [abstract] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentAbstract`
Disclosure of detailed information about property, plant and equipment [line items] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems`	20.0
Measurement bases, property, plant and equipment `ifrs-smes:MeasurementBasesPropertyPlantAndEquipment`	10.0
Depreciation method, property, plant and equipment `ifrs-smes:DepreciationMethodPropertyPlantAndEquipment`	20.0
Useful lives or depreciation rates, property, plant and equipment `ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment`	30.0
Reconciliation of changes in property, plant and equipment [abstract] `ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract`	40.0
Changes in property, plant and equipment [abstract] `ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract`	10.0
Additions other than through business combinations, property, plant and equipment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment`	10.0
Acquisitions through business combinations, property, plant and equipment `ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment`	20.0
Increase (decrease) through net exchange differences, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment`	30.0
Depreciation, property, plant and equipment `ifrs-smes:DepreciationPropertyPlantAndEquipment`	40.0
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	50.0
Impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	60.0
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	70.0
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	80.0
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	90.0
Increase (decrease) through other changes, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment`	100.0
Disposals, property, plant and equipment `ifrs-smes:DisposalsPropertyPlantAndEquipment`	110.0
Increase (decrease) in property, plant and equipment `ifrs-smes:ChangesInPropertyPlantAndEquipment`	120.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	20.0
Effective date of revaluation, property, plant and equipment `ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment`	50.0
Explanation of involvement of independent valuer in revaluation, property, plant and equipment `ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment`	60.0
Explanation of revaluation methods and significant assumptions, property, plant and equipment `ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment`	70.0
Property, plant and equipment, revalued assets, at cost `ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost`	80.0