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[834480] Notes - Employee benefits

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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-834480

Concept	Order
Disclosure of employee benefits [text block] `ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory`
Disclosure of defined benefit plans [text block] `ifrs-smes:DisclosureOfDefinedBenefitPlansExplanatory`	10.0
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-smes:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`	10.0
Disclosure of defined benefit plans [abstract] `ifrs-smes:DisclosureOfDefinedBenefitPlansAbstract`	20.0
Disclosure of defined benefit plans [table] `ifrs-smes:DisclosureOfDefinedBenefitPlansTable`	10.0
Defined benefit plans [axis] `ifrs-smes:DefinedBenefitPlansAxis`	10.0
Defined benefit plans [member] `ifrs-smes:DefinedBenefitPlansMember`	10.0
Multi-employer defined benefit plans [member] `ifrs-smes:MultiemployerDefinedBenefitPlansMember`	10.0
Disclosure of defined benefit plans [line items] `ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems`	20.0
Description of type of plan `ifrs-smes:DescriptionOfTypeOfPlan`	10.0
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`	20.0
Actuarial gains (losses) recognised in profit or loss, defined benefit plan `ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan`	30.0
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans `ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans`	40.0
Explanation of uses of any simplifications in measuring defined benefit obligation `ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation`	50.0
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort`	60.0
Date of most recent comprehensive actuarial valuation `ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013`	70.0
Description of adjustments made to measure defined benefit obligation `ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation`	80.0
Reconciliation of changes in present value of defined benefit obligation [abstract] `ifrs-smes:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract`	90.0
Defined benefit obligation, at present value `ifrs-smes:DefinedBenefitObligationAtPresentValue`	10.0
Changes in defined benefit obligation, at present value [abstract] `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract`	20.0
Increase (decrease) through current service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue`	10.0
Increase (decrease) through interest cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue`	20.0
Acquisitions through business combinations, defined benefit obligation, at present value `ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue`	30.0
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue`	40.0
Contributions by plan participants, defined benefit obligation, at present value `ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue`	50.0
Decrease through benefits paid, defined benefit obligation, at present value `ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue`	60.0
Increase (decrease) through past service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue`	70.0
Decrease (increase) through curtailments, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue`	80.0
Decrease (increase) through settlements, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue`	90.0
Increase (decrease) through net exchange differences, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue`	100.0
Increase (decrease) in defined benefit obligation, at present value `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue`	110.0
Reconciliation of changes in fair value of plan assets [abstract] `ifrs-smes:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract`	100.0
Plan assets, at fair value `ifrs-smes:PlanAssetsAtFairValue`	10.0
Changes in plan assets, at fair value [abstract] `ifrs-smes:ChangesInPlanAssetsAtFairValueAbstract`	20.0
Increase (decrease) through actuarial gains (losses), plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue`	10.0
Increase (decrease) through business combinations, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue`	20.0
Decrease through benefits paid, plan assets, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue`	30.0
Increase (decrease) through contributions by plan participants, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue`	40.0
Increase (decrease) through contributions by employer, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue`	50.0
Increase (decrease) through net exchange differences, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue`	60.0
Decrease (increase) through settlements, plan assets, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue`	70.0
Increase (decrease) in plan assets, at fair value `ifrs-smes:ChangesInPlanAssetsAtFairValue`	80.0
Reimbursement rights, at fair value `ifrs-smes:ReimbursementRightsAtFairValue`	40.0
Changes in reimbursement rights, at fair value [abstract] `ifrs-smes:ChangesInReimbursementRightsAtFairValueAbstract`	50.0
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue`	10.0
Increase (decrease) through business combinations, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue`	20.0
Decrease through benefits paid, reimbursement rights, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue`	30.0
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue`	40.0
Increase (decrease) through contributions by employer, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue`	50.0
Increase (decrease) through net exchange differences, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue`	60.0
Decrease (increase) through settlements, reimbursement rights, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue`	70.0
Increase (decrease) in reimbursement rights, at fair value `ifrs-smes:ChangesInReimbursementRightsAtFairValue`	80.0
Cost relating to defined benefit plans `ifrs-smes:CostRelatingToDefinedBenefitPlans`	110.0
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`	10.0
Cost relating to defined benefit plans for period included in cost of assets `ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets`	20.0
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] `ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets`	120.0
Equity instruments, amount contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets`	10.0
Debt instruments, amount contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets`	20.0
Real estate, amount contributed to fair value of plan assets `ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets`	30.0
Other assets, amount contributed to fair value of plan assets `ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets`	40.0
Equity instruments, percentage contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets`	50.0
Debt instruments, percentage contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets`	60.0
Real estate, percentage contributed to fair value of plan assets `ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets`	70.0
Other assets, percentage contributed to fair value of plan assets `ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets`	80.0
Entity's own financial instruments included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`	130.0
Property occupied by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`	140.0
Other assets used by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`	150.0
Actual return on plan assets and reimbursement right recognised as asset `ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset`	160.0
Actuarial assumption of discount rates `ifrs-smes:ActuarialAssumptionOfDiscountRates`	170.0
Actuarial assumption of expected rates of return on plan assets `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets`	180.0
Actuarial assumption of expected rates of salary increases `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`	190.0
Actuarial assumption of medical cost trend rates `ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates`	200.0
Other material actuarial assumptions `ifrs-smes:OtherMaterialActuarialAssumptions`	210.0
Disclosure of other long-term employee benefits [text block] `ifrs-smes:DisclosureOfOtherLongtermBenefitsExplanatory`	20.0
Disclosure of other long-term employee benefits [abstract] `ifrs-smes:DisclosureOfOtherLongtermBenefitsAbstract`	10.0
Disclosure of other long-term employee benefits [table] `ifrs-smes:DisclosureOfOtherLongtermBenefitsTable`	10.0
Categories of other long-term employee benefits [axis] `ifrs-smes:CategoriesOfOtherLongtermBenefitsAxis`	10.0
Other long-term employee benefits [member] `ifrs-smes:OtherLongtermBenefitsMember`	10.0
Disclosure of other long-term employee benefits [line items] `ifrs-smes:DisclosureOfOtherLongtermBenefitsLineItems`	20.0
Description of nature of other long-term employee benefits `ifrs-smes:DescriptionOfNatureOfOtherLongtermBenefits`	10.0
Other long-term employee benefit obligation `ifrs-smes:OtherLongtermBenefitObligation`	20.0
Description of funding of obligations of other long-term employee benefits `ifrs-smes:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate`	30.0
Disclosure of termination benefits [text block] `ifrs-smes:DisclosureOfTerminationBenefitsExplanatory`	30.0
Disclosure of termination benefits [abstract] `ifrs-smes:DisclosureOfTerminationBenefitsAbstract`	10.0
Disclosure of termination benefits [table] `ifrs-smes:DisclosureOfTerminationBenefitsTable`	10.0
Categories of termination benefits [axis] `ifrs-smes:CategoriesOfTerminationBenefitsAxis`	10.0
Termination benefits [member] `ifrs-smes:TerminationBenefitsMember`	10.0
Disclosure of termination benefits [line items] `ifrs-smes:DisclosureOfTerminationBenefitsLineItems`	20.0
Description of nature of termination benefits `ifrs-smes:DescriptionOfNatureOfTerminationBenefits`	10.0
Termination benefit obligation `ifrs-smes:TerminationBenefitObligation`	20.0
Description of funding of obligations of termination benefits `ifrs-smes:DescriptionOfFundingOfObligationsOfTerminationBenefits`	30.0
Description of nature of obligation, termination benefits contingent liability `ifrs-smes:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability`	40.0