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Notes to the financial statements - Investment property

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:notes-investment-property-ifrs-smes

Concept	Order
Investment property [title] `kvk-abstr-ifrs:InvestmentPropertyTitle`
Disclosure of investment property at fair value through profit or loss [text block] `ifrs-smes:DisclosureOfInvestmentPropertyExplanatory`	1
Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`	2
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`	3
Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	4
Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	5
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	6
Description of methods and significant assumptions applied in determining fair value of investment property `ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty`	7
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-smes:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`	8
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`	9
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements `ifrs-smes:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`	10
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`	11