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[834480] Notes - Employee benefits

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-834480

Concept	Order
Defined benefit plans [member] `ifrs-smes:DefinedBenefitPlansMember`
Multi-employer defined benefit plans [member] `ifrs-smes:MultiemployerDefinedBenefitPlansMember`	1.0
Disclosure of defined benefit plans [abstract] `ifrs-smes:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems`	1.0
Description of type of plan `ifrs-smes:DescriptionOfTypeOfPlan`	1.0
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`	2.0
Actuarial gains (losses) recognised in profit or loss, defined benefit plan `ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan`	3.0
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans `ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans`	4.0
Explanation of uses of any simplifications in measuring defined benefit obligation `ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation`	5.0
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`	6.0
Date of most recent comprehensive actuarial valuation `ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013`	7.0
Description of adjustments made to measure defined benefit obligation `ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation`	8.0
Reconciliation of changes in present value of defined benefit obligation [abstract] `ifrs-smes:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract`	9.0
Changes in defined benefit obligation, at present value [abstract] `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract`	2.0
Increase (decrease) through current service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue`	1.0
Increase (decrease) through interest cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue`	2.0
Acquisitions through business combinations, defined benefit obligation, at present value `ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue`	3.0
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue`	4.0
Contributions by plan participants, defined benefit obligation, at present value `ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue`	5.0
Decrease through benefits paid, defined benefit obligation, at present value `ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue`	6.0
Increase (decrease) through past service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue`	7.0
Decrease (increase) through curtailments, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue`	8.0
Decrease (increase) through settlements, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue`	9.0
Increase (decrease) through net exchange differences, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue`	10.0
Increase (decrease) in defined benefit obligation, at present value `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue`	11.0
Defined benefit obligation, at present value `ifrs-smes:DefinedBenefitObligationAtPresentValue`	3.0
Reconciliation of changes in fair value of plan assets [abstract] `ifrs-smes:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract`	10.0
Changes in plan assets, at fair value [abstract] `ifrs-smes:ChangesInPlanAssetsAtFairValueAbstract`	2.0
Increase (decrease) through actuarial gains (losses), plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue`	1.0
Increase (decrease) through business combinations, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue`	2.0
Decrease through benefits paid, plan assets, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue`	3.0
Increase (decrease) through contributions by plan participants, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue`	4.0
Increase (decrease) through contributions by employer, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue`	5.0
Increase (decrease) through net exchange differences, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue`	6.0
Decrease (increase) through settlements, plan assets, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue`	7.0
Increase (decrease) in plan assets, at fair value `ifrs-smes:ChangesInPlanAssetsAtFairValue`	8.0
Plan assets, at fair value `ifrs-smes:PlanAssetsAtFairValue`	3.0
Changes in reimbursement rights, at fair value [abstract] `ifrs-smes:ChangesInReimbursementRightsAtFairValueAbstract`	5.0
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue`	1.0
Increase (decrease) through business combinations, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue`	2.0
Decrease through benefits paid, reimbursement rights, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue`	3.0
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue`	4.0
Increase (decrease) through contributions by employer, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue`	5.0
Increase (decrease) through net exchange differences, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue`	6.0
Decrease (increase) through settlements, reimbursement rights, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue`	7.0
Increase (decrease) in reimbursement rights, at fair value `ifrs-smes:ChangesInReimbursementRightsAtFairValue`	8.0
Reimbursement rights, at fair value `ifrs-smes:ReimbursementRightsAtFairValue`	6.0
Cost relating to defined benefit plans `ifrs-smes:CostRelatingToDefinedBenefitPlans`	11.0
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`	1.0
Cost relating to defined benefit plans for period included in cost of assets `ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets`	2.0
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] `ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets`	12.0
Equity instruments, amount contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets`	1.0
Debt instruments, amount contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets`	2.0
Real estate, amount contributed to fair value of plan assets `ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets`	3.0
Other assets, amount contributed to fair value of plan assets `ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets`	4.0
Equity instruments, percentage contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets`	5.0
Debt instruments, percentage contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets`	6.0
Real estate, percentage contributed to fair value of plan assets `ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets`	7.0
Other assets, percentage contributed to fair value of plan assets `ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets`	8.0
Entity's own financial instruments included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`	13.0
Property occupied by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`	14.0
Other assets used by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`	15.0
Actual return on plan assets and reimbursement right recognised as asset `ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset`	16.0
Actuarial assumption of discount rates `ifrs-smes:ActuarialAssumptionOfDiscountRates`	17.0
Actuarial assumption of expected rates of return on plan assets `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets`	18.0
Actuarial assumption of expected rates of salary increases `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`	19.0
Actuarial assumption of medical cost trend rates `ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates`	20.0
Other material actuarial assumptions `ifrs-smes:OtherMaterialActuarialAssumptions`	21.0