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[818000] Notes - Related party

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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-818000

Concept	Order
Entity's total for related parties [member] `ifrs-smes:EntitysTotalForRelatedPartiesMember`
Related parties [member] `ifrs-smes:RelatedPartiesMember`	10.0
Entities with control, joint control or significant influence over entity [member] `ifrs-smes:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember`	10.0
Entities over which entity has control, joint control or significant influence [member] `ifrs-smes:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember`	20.0
Key management personnel of entity or parent [member] `ifrs-smes:KeyManagementPersonnelOfEntityOrParentMember`	30.0
Other related parties [member] `ifrs-smes:OtherRelatedPartiesMember`	40.0
Disclosure of transactions between related parties [abstract] `ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesAbstract`
Disclosure of transactions between related parties [line items] `ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesLineItems`	20.0
Description of transactions with related party `ifrs-smes:DescriptionOfTransactionsWithRelatedParty`	10.0
Description of nature of related party relationship `ifrs-smes:DescriptionOfNatureOfRelatedPartyRelationship`	20.0
Related party transactions [abstract] `ifrs-smes:RelatedPartyTransactionsAbstract`	30.0
Purchases of goods, related party transactions `ifrs-smes:PurchasesOfGoodsRelatedPartyTransactions`	10.0
Revenue from sale of goods, related party transactions `ifrs-smes:RevenueFromSaleOfGoodsRelatedPartyTransactions`	20.0
Purchases of property and other assets, related party transactions `ifrs-smes:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions`	30.0
Sales of property and other assets, related party transactions `ifrs-smes:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions`	40.0
Services received, related party transactions `ifrs-smes:ServicesReceivedRelatedPartyTransactions`	50.0
Revenue from rendering of services, related party transactions `ifrs-smes:RevenueFromRenderingOfServicesRelatedPartyTransactions`	60.0
Leases as lessor, related party transactions `ifrs-smes:LeasesAsLessorRelatedPartyTransactions`	70.0
Leases as lessee, related party transactions `ifrs-smes:LeasesAsLesseeRelatedPartyTransactions`	80.0
Transfers of research and development from entity, related party transactions `ifrs-smes:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions`	90.0
Transfers of research and development to entity, related party transactions `ifrs-smes:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions`	100.0
Transfers under license agreements from entity, related party transactions `ifrs-smes:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions`	110.0
Transfers under license agreements to entity, related party transactions `ifrs-smes:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions`	120.0
Transfers under finance agreements from entity, related party transactions `ifrs-smes:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions`	130.0
Transfers under finance agreements to entity, related party transactions `ifrs-smes:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions`	140.0
Provision of guarantees or collateral by entity, related party transactions `ifrs-smes:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions`	150.0
Provision of guarantees or collateral to entity, related party transactions `ifrs-smes:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions`	160.0
Settlement of liabilities by entity on behalf of related party, related party transactions `ifrs-smes:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions`	170.0
Settlement of liabilities on behalf of entity by related party, related party transactions `ifrs-smes:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions`	180.0
Participation in defined benefit plan that shares risks between group entities, related party transactions `ifrs-smes:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions`	190.0
Outstanding balances for related party transactions [abstract] `ifrs-smes:OutstandingBalancesForRelatedPartyTransactionsAbstract`	40.0
Amounts payable, related party transactions `ifrs-smes:AmountsPayableRelatedPartyTransactions`	10.0
Amounts receivable, related party transactions `ifrs-smes:AmountsReceivableRelatedPartyTransactions`	20.0
Explanation of terms and conditions of outstanding balances for related party transaction `ifrs-smes:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction`	30.0
Explanation of details of guarantees given or received of outstanding balances for related party transaction `ifrs-smes:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction`	40.0
Provisions for doubtful debts related to outstanding balances of related party transaction `ifrs-smes:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction`	50.0
Expense recognised during period for bad and doubtful debts for related party transaction `ifrs-smes:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction`	60.0