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[834480] Notes - Employee benefits

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Type	including
Role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-834480

Type	Element
Hypercube	Disclosure of defined benefit plans [table] `ifrs-smes:DisclosureOfDefinedBenefitPlansTable`
Explicit	Defined benefit plans [axis] `ifrs-smes:DefinedBenefitPlansAxis`
Member	Defined benefit plans [member] `ifrs-smes:DefinedBenefitPlansMember`
Member	Multi-employer defined benefit plans [member] `ifrs-smes:MultiemployerDefinedBenefitPlansMember`

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Label/QName
Disclosure of defined benefit plans [abstract] `ifrs-smes:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems`
Description of type of plan `ifrs-smes:DescriptionOfTypeOfPlan`
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`
Actuarial gains (losses) recognised in profit or loss, defined benefit plan `ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan`
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans `ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans`
Explanation of uses of any simplifications in measuring defined benefit obligation `ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation`
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`
Date of most recent comprehensive actuarial valuation `ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013`
Description of adjustments made to measure defined benefit obligation `ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation`
Reconciliation of changes in present value of defined benefit obligation [abstract] `ifrs-smes:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract`
Changes in defined benefit obligation, at present value [abstract] `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract`
Increase (decrease) through current service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue`
Increase (decrease) through interest cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue`
Acquisitions through business combinations, defined benefit obligation, at present value `ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue`
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue`
Contributions by plan participants, defined benefit obligation, at present value `ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue`
Decrease through benefits paid, defined benefit obligation, at present value `ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue`
Increase (decrease) through past service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue`
Decrease (increase) through curtailments, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue`
Decrease (increase) through settlements, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue`
Increase (decrease) through net exchange differences, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue`
Increase (decrease) in defined benefit obligation, at present value `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue`
Defined benefit obligation, at present value `ifrs-smes:DefinedBenefitObligationAtPresentValue`
Reconciliation of changes in fair value of plan assets [abstract] `ifrs-smes:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract`
Changes in plan assets, at fair value [abstract] `ifrs-smes:ChangesInPlanAssetsAtFairValueAbstract`
Increase (decrease) through actuarial gains (losses), plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue`
Increase (decrease) through business combinations, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue`
Decrease through benefits paid, plan assets, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue`
Increase (decrease) through contributions by plan participants, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue`
Increase (decrease) through contributions by employer, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue`
Increase (decrease) through net exchange differences, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue`
Decrease (increase) through settlements, plan assets, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue`
Increase (decrease) in plan assets, at fair value `ifrs-smes:ChangesInPlanAssetsAtFairValue`
Plan assets, at fair value `ifrs-smes:PlanAssetsAtFairValue`
Changes in reimbursement rights, at fair value [abstract] `ifrs-smes:ChangesInReimbursementRightsAtFairValueAbstract`
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue`
Increase (decrease) through business combinations, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue`
Decrease through benefits paid, reimbursement rights, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue`
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue`
Increase (decrease) through contributions by employer, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue`
Increase (decrease) through net exchange differences, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue`
Decrease (increase) through settlements, reimbursement rights, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue`
Increase (decrease) in reimbursement rights, at fair value `ifrs-smes:ChangesInReimbursementRightsAtFairValue`
Reimbursement rights, at fair value `ifrs-smes:ReimbursementRightsAtFairValue`
Cost relating to defined benefit plans `ifrs-smes:CostRelatingToDefinedBenefitPlans`
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`
Cost relating to defined benefit plans for period included in cost of assets `ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets`
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] `ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets`
Equity instruments, amount contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets`
Debt instruments, amount contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets`
Real estate, amount contributed to fair value of plan assets `ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets`
Other assets, amount contributed to fair value of plan assets `ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets`
Equity instruments, percentage contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets`
Debt instruments, percentage contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets`
Real estate, percentage contributed to fair value of plan assets `ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets`
Other assets, percentage contributed to fair value of plan assets `ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets`
Entity's own financial instruments included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`
Property occupied by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`
Other assets used by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`
Actual return on plan assets and reimbursement right recognised as asset `ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset`
Actuarial assumption of discount rates `ifrs-smes:ActuarialAssumptionOfDiscountRates`
Actuarial assumption of expected rates of return on plan assets `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets`
Actuarial assumption of expected rates of salary increases `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`
Actuarial assumption of medical cost trend rates `ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates`
Other material actuarial assumptions `ifrs-smes:OtherMaterialActuarialAssumptions`