Taxonomy Viewer

[800100] Notes - Subclassifications of assets, liabilities and equities

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-800100

Concept	Order
Subclassifications of assets, liabilities and equities [abstract] `ifrs-smes:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract`
Property, plant and equipment [abstract] `ifrs-smes:PropertyPlantAndEquipmentAbstract`	10.0
Land and buildings [abstract] `ifrs-smes:LandAndBuildingsAbstract`	10.0
Land `ifrs-smes:Land`	10.0
Buildings `ifrs-smes:Buildings`	20.0
Land and buildings `ifrs-smes:LandAndBuildings`	30.0
Machinery `ifrs-smes:Machinery`	20.0
Vehicles [abstract] `ifrs-smes:VehiclesAbstract`	30.0
Ships `ifrs-smes:Ships`	10.0
Aircraft `ifrs-smes:Aircraft`	20.0
Motor vehicles `ifrs-smes:MotorVehicles`	30.0
Vehicles `ifrs-smes:Vehicles`	40.0
Fixtures and fittings `ifrs-smes:FixturesAndFittings`	40.0
Office equipment `ifrs-smes:OfficeEquipment`	50.0
Tangible exploration and evaluation assets `ifrs-smes:TangibleExplorationAndEvaluationAssets`	60.0
Construction in progress `ifrs-smes:ConstructionInProgress`	70.0
Other property, plant and equipment `ifrs-smes:OtherPropertyPlantAndEquipment`	80.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	90.0
Intangible assets and goodwill [abstract] `ifrs-smes:IntangibleAssetsAndGoodwillAbstract`	20.0
Intangible assets other than goodwill [abstract] `ifrs-smes:IntangibleAssetsOtherThanGoodwillAbstract`	10.0
Brand names `ifrs-smes:BrandNames`	10.0
Intangible exploration and evaluation assets `ifrs-smes:IntangibleExplorationAndEvaluationAssets`	20.0
Mastheads and publishing titles `ifrs-smes:MastheadsAndPublishingTitles`	30.0
Computer software `ifrs-smes:ComputerSoftware`	40.0
Licences and franchises `ifrs-smes:LicencesAndFranchises`	50.0
Copyrights, patents and other industrial property rights, service and operating rights `ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights`	60.0
Recipes, formulae, models, designs and prototypes `ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes`	70.0
Intangible assets under development `ifrs-smes:IntangibleAssetsUnderDevelopment`	80.0
Service concession arrangements, classified as intangible assets `ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets`	90.0
Other intangible assets `ifrs-smes:OtherIntangibleAssets`	100.0
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	110.0
Goodwill `ifrs-smes:Goodwill`	20.0
Intangible assets and goodwill `ifrs-smes:IntangibleAssetsAndGoodwill`	30.0
Classes of current inventories [abstract] `ifrs-smes:ClassesOfInventoriesAbstract`	30.0
Current inventories held for sale `ifrs-smes:InventoriesHeldForSale`	10.0
Current work in progress `ifrs-smes:WorkInProgress`	20.0
Current materials and supplies to be consumed in production process or rendering services `ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices`	30.0
Current inventories `ifrs-smes:Inventories`	40.0
Trade and other non-current receivables [abstract] `ifrs-smes:NoncurrentReceivablesAbstract`	40.0
Non-current receivables due from related parties `ifrs-smes:NoncurrentReceivablesDueFromRelatedParties`	10.0
Non-current receivables due from other parties `ifrs-smes:NoncurrentReceivablesDueFromOtherParties`	20.0
Non-current receivables arising from accrued income not yet billed `ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0
Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`	40.0
Trade and other current receivables [abstract] `ifrs-smes:TradeAndOtherCurrentReceivablesAbstract`	50.0
Current receivables due from related parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties`	10.0
Current receivables due from other parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties`	20.0
Current receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0
Trade and other current receivables `ifrs-smes:TradeAndOtherCurrentReceivables`	40.0
Trade and other receivables [abstract] `ifrs-smes:TradeAndOtherReceivablesAbstract`	60.0
Receivables due from related parties `ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties`	10.0
Receivables due from other parties `ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties`	20.0
Receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0
Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`	40.0
Cash and cash equivalents [abstract] `ifrs-smes:CashAndCashEquivalentsAbstract`	70.0
Cash [abstract] `ifrs-smes:CashAbstract`	10.0
Cash on hand `ifrs-smes:CashOnHand`	10.0
Balances with banks `ifrs-smes:BalancesWithBanks`	20.0
Cash `ifrs-smes:Cash`	30.0
Cash equivalents [abstract] `ifrs-smes:CashEquivalentsAbstract`	20.0
Short-term deposits, classified as cash equivalents `ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents`	10.0
Short-term investments, classified as cash equivalents `ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents`	20.0
Other banking arrangements, classified as cash equivalents `ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents`	30.0
Cash equivalents `ifrs-smes:CashEquivalents`	40.0
Other cash and cash equivalents `ifrs-smes:OtherCashAndCashEquivalents`	30.0
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	40.0
Classes of other provisions [abstract] `ifrs-smes:ClassesOfOtherProvisionsAbstract`	80.0
Warranty provision [abstract] `ifrs-smes:WarrantyProvisionAbstract`	10.0
Non-current warranty provision `ifrs-smes:LongtermWarrantyProvision`	10.0
Current warranty provision `ifrs-smes:ShorttermWarrantyProvision`	20.0
Warranty provision `ifrs-smes:WarrantyProvision`	30.0
Restructuring provision [abstract] `ifrs-smes:RestructuringProvisionAbstract`	20.0
Non-current restructuring provision `ifrs-smes:LongtermRestructuringProvision`	10.0
Current restructuring provision `ifrs-smes:ShorttermRestructuringProvision`	20.0
Restructuring provision `ifrs-smes:RestructuringProvision`	30.0
Legal proceedings provision [abstract] `ifrs-smes:LegalProceedingsProvisionAbstract`	30.0
Non-current legal proceedings provision `ifrs-smes:LongtermLegalProceedingsProvision`	10.0
Current legal proceedings provision `ifrs-smes:ShorttermLegalProceedingsProvision`	20.0
Legal proceedings provision `ifrs-smes:LegalProceedingsProvision`	30.0
Refunds provision [abstract] `ifrs-smes:RefundsProvisionAbstract`	40.0
Non-current refunds provision `ifrs-smes:NoncurrentRefundsProvision`	10.0
Current refunds provision `ifrs-smes:CurrentRefundsProvision`	20.0
Refunds provision `ifrs-smes:RefundsProvision`	30.0
Onerous contracts provision [abstract] `ifrs-smes:OnerousContractsProvisionAbstract`	50.0
Non-current onerous contracts provision `ifrs-smes:LongtermOnerousContractsProvision`	10.0
Current onerous contracts provision `ifrs-smes:ShorttermOnerousContractsProvision`	20.0
Onerous contracts provision `ifrs-smes:OnerousContractsProvision`	30.0
Miscellaneous other provisions [abstract] `ifrs-smes:MiscellaneousOtherProvisionsAbstract`	60.0
Non-current miscellaneous other provisions `ifrs-smes:LongtermMiscellaneousOtherProvisions`	10.0
Current miscellaneous other provisions `ifrs-smes:ShorttermMiscellaneousOtherProvisions`	20.0
Miscellaneous other provisions `ifrs-smes:MiscellaneousOtherProvisions`	30.0
Other provisions [abstract] `ifrs-smes:OtherProvisionsAbstract`	70.0
Other non-current provisions `ifrs-smes:OtherLongtermProvisions`	10.0
Other current provisions `ifrs-smes:OtherShorttermProvisions`	20.0
Other provisions `ifrs-smes:OtherProvisions`	30.0
Trade and other non-current payables [abstract] `ifrs-smes:NoncurrentPayablesAbstract`	90.0
Non-current trade payables `ifrs-smes:NoncurrentPayablesToTradeSuppliers`	10.0
Non-current payables to related parties `ifrs-smes:NoncurrentPayablesToRelatedParties`	20.0
Deferred income classified as non-current `ifrs-smes:DeferredIncomeClassifiedAsNoncurrent`	30.0
Accruals classified as non-current `ifrs-smes:AccrualsClassifiedAsNoncurrent`	40.0
Trade and other non-current payables `ifrs-smes:NoncurrentPayables`	50.0
Trade and other current payables [abstract] `ifrs-smes:TradeAndOtherCurrentPayablesAbstract`	100.0
Current trade payables `ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers`	10.0
Current payables to related parties `ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties`	20.0
Deferred income classified as current `ifrs-smes:DeferredIncomeClassifiedAsCurrent`	30.0
Accruals classified as current `ifrs-smes:AccrualsClassifiedAsCurrent`	40.0
Trade and other current payables `ifrs-smes:TradeAndOtherCurrentPayables`	50.0
Trade and other payables [abstract] `ifrs-smes:TradeAndOtherPayablesAbstract`	110.0
Trade payables `ifrs-smes:TradeAndOtherPayablesToTradeSuppliers`	10.0
Payables to related parties `ifrs-smes:TradeAndOtherPayablesToRelatedParties`	20.0
Deferred income `ifrs-smes:DeferredIncome`	30.0
Accruals `ifrs-smes:Accruals`	40.0
Trade and other payables `ifrs-smes:TradeAndOtherPayables`	50.0
Categories of non-current financial assets and non-current financial liabilities [abstract] `ifrs-smes:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract`	120.0
Non-current financial assets at fair value through profit or loss `ifrs-smes:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss`	10.0
Non-current financial assets that are debt instruments, at amortised cost `ifrs-smes:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost`	20.0
Non-current financial assets that are equity instruments, at cost `ifrs-smes:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost`	30.0
Non-current financial liabilities at fair value through profit or loss `ifrs-smes:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss`	40.0
Non-current financial liabilities at amortised cost `ifrs-smes:NoncurrentFinancialLiabilitiesAtAmortisedCost`	50.0
Non-current loan commitments, at cost `ifrs-smes:NoncurrentLoanCommitmentsAtCost`	60.0
Categories of current financial assets and current financial liabilities [abstract] `ifrs-smes:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract`	130.0
Current financial assets at fair value through profit or loss `ifrs-smes:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss`	10.0
Current financial assets that are debt instruments, at amortised cost `ifrs-smes:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost`	20.0
Current financial assets that are equity instruments, at cost `ifrs-smes:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost`	30.0
Current financial liabilities at fair value through profit or loss `ifrs-smes:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss`	40.0
Current financial liabilities at amortised cost `ifrs-smes:CurrentFinancialLiabilitiesAtAmortisedCost`	50.0
Current loan commitments, at cost `ifrs-smes:CurrentLoanCommitmentsAtCost`	60.0
Categories of financial assets and financial liabilities [abstract] `ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract`	140.0
Financial assets at fair value through profit or loss `ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss`	10.0
Financial assets that are debt instruments, at amortised cost `ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost`	20.0
Financial assets that are equity instruments, at cost `ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost`	30.0
Financial liabilities at fair value through profit or loss `ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss`	40.0
Financial liabilities at amortised cost `ifrs-smes:FinancialLiabilitiesAtAmortisedCost`	50.0
Loan commitments, at cost `ifrs-smes:LoanCommitmentsAtCost`	60.0
Other reserves [abstract] `ifrs-smes:OtherReservesAbstract`	150.0
Reserve of exchange differences on translation `ifrs-smes:ReserveOfExchangeDifferencesOnTranslation`	10.0
Reserve of cash flow hedges `ifrs-smes:ReserveOfCashFlowHedges`	20.0
Revaluation surplus `ifrs-smes:RevaluationSurplus`	30.0
Other reserves `ifrs-smes:OtherReserves`	40.0