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[220000] Statement of financial position, order of liquidity

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-220000

Concept	Order	Weight
Assets `ifrs-smes:Assets`
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	10.0	1
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	20.0	1
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	30.0	1
Goodwill `ifrs-smes:Goodwill`	40.0	1
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	50.0	1
Other financial assets `ifrs-smes:OtherFinancialAssets`	60.0	1
Other non-financial assets `ifrs-smes:OtherNonfinancialAssets`	70.0	1
Investments in associates `ifrs-smes:InvestmentsInAssociates`	80.0	1
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	90.0	1
Biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:BiologicalAssetsAtCost`	100.0	1
Biological assets, at fair value `ifrs-smes:BiologicalAssetsAtFairValue`	110.0	1
Inventories `ifrs-smes:InventoriesTotal`	120.0	1
Current tax assets `ifrs-smes:CurrentTaxAssets`	130.0	1
Deferred tax assets `ifrs-smes:DeferredTaxAssets`	140.0	1
Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`	150.0	1
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	160.0	1
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	170.0	1
Equity and liabilities `ifrs-smes:EquityAndLiabilities`
Equity `ifrs-smes:Equity`	10.0	1
Equity attributable to owners of parent `ifrs-smes:EquityAttributableToOwnersOfParent`	10.0	1
Issued capital `ifrs-smes:IssuedCapital`	10.0	1
Retained earnings `ifrs-smes:RetainedEarnings`	20.0	1
Share premium `ifrs-smes:SharePremium`	30.0	1
Treasury shares `ifrs-smes:TreasuryShares`	40.0	-1
Other equity interest `ifrs-smes:OtherEquityInterest`	50.0	1
Other reserves `ifrs-smes:OtherReserves`	60.0	1
Non-controlling interests `ifrs-smes:NoncontrollingInterests`	20.0	1
Liabilities `ifrs-smes:Liabilities`	20.0	1
Trade and other payables `ifrs-smes:TradeAndOtherPayables`	10.0	1
Provisions `ifrs-smes:Provisions`	20.0	1
Provisions for employee benefits `ifrs-smes:ProvisionsForEmployeeBenefits`	10.0	1
Other provisions `ifrs-smes:OtherProvisions`	20.0	1
Other financial liabilities `ifrs-smes:OtherFinancialLiabilities`	30.0	1
Other non-financial liabilities `ifrs-smes:OtherNonfinancialLiabilities`	40.0	1
Current tax liabilities `ifrs-smes:CurrentTaxLiabilities`	50.0	1
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`	60.0	1