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Adjustments to reconcile profit (loss)

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Name	AdjustmentsForReconcileProfitLoss
Namespace	http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Adjustments to reconcile profit (loss)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Total adjustments to reconcile profit (loss)	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	7.8	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_7.8&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2018-03-16	http://www.xbrl.org/2003/role/disclosureRef

Name	Relation Type	Role
Adjustments for non-cash income tax expense `ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for non-cash finance costs `ifrs-smes:AdjustmentsForNoncashFinanceCosts`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for income tax expense `ifrs-smes:AdjustmentsForIncomeTaxExpense`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for finance costs `ifrs-smes:AdjustmentsForFinanceCosts`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for decrease (increase) in inventories `ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for decrease (increase) in trade accounts receivable `ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for decrease (increase) in other operating receivables `ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for increase (decrease) in trade accounts payable `ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for increase (decrease) in other operating payables `ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for depreciation and amortisation expense `ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for provisions `ifrs-smes:AdjustmentsForProvisions`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for unrealised foreign exchange losses (gains) `ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for share-based payments `ifrs-smes:AdjustmentsForSharebasedPayments`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for fair value losses (gains) `ifrs-smes:AdjustmentsForFairValueGainsLosses`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for undistributed profits of associates `ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for non-controlling interests `ifrs-smes:AdjustmentsForNoncontrollingInterests`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for accrued income (expenses) not yet received (paid) `ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Other adjustments for non-cash items `ifrs-smes:OtherAdjustmentsForNoncashItems`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Adjustments for losses (gains) on disposal of non-current assets `ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Other adjustments to reconcile profit (loss) `ifrs-smes:OtherAdjustmentsToReconcileProfitLoss`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
Other adjustments for which cash effects are investing or financing cash flow `ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000

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	Name	Relation Type	Role
	Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`	summation-item	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000
	Adjustments to reconcile profit (loss) [abstract] `ifrs-smes:AdjustmentsForReconcileProfitLossAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-520000