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

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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-800100

Concept	Order	Weight
Other reserves `ifrs-smes:OtherReserves`
Reserve of exchange differences on translation `ifrs-smes:ReserveOfExchangeDifferencesOnTranslation`	10.0	1
Reserve of cash flow hedges `ifrs-smes:ReserveOfCashFlowHedges`	20.0	1
Revaluation surplus `ifrs-smes:RevaluationSurplus`	30.0	1
Trade and other non-current payables `ifrs-smes:NoncurrentPayables`
Non-current trade payables `ifrs-smes:NoncurrentPayablesToTradeSuppliers`	10.0	1
Non-current payables to related parties `ifrs-smes:NoncurrentPayablesToRelatedParties`	20.0	1
Deferred income classified as non-current `ifrs-smes:DeferredIncomeClassifiedAsNoncurrent`	30.0	1
Accruals classified as non-current `ifrs-smes:AccrualsClassifiedAsNoncurrent`	40.0	1
Trade and other current payables `ifrs-smes:TradeAndOtherCurrentPayables`
Current trade payables `ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers`	10.0	1
Current payables to related parties `ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties`	20.0	1
Deferred income classified as current `ifrs-smes:DeferredIncomeClassifiedAsCurrent`	30.0	1
Accruals classified as current `ifrs-smes:AccrualsClassifiedAsCurrent`	40.0	1
Trade and other payables `ifrs-smes:TradeAndOtherPayables`
Trade payables `ifrs-smes:TradeAndOtherPayablesToTradeSuppliers`	10.0	1
Payables to related parties `ifrs-smes:TradeAndOtherPayablesToRelatedParties`	20.0	1
Deferred income `ifrs-smes:DeferredIncome`	30.0	1
Accruals `ifrs-smes:Accruals`	40.0	1
Other provisions `ifrs-smes:OtherProvisions`
Other non-current provisions `ifrs-smes:OtherLongtermProvisions`	10.0	1
Other current provisions `ifrs-smes:OtherShorttermProvisions`	20.0	1
Refunds provision `ifrs-smes:RefundsProvision`
Non-current refunds provision `ifrs-smes:NoncurrentRefundsProvision`	10.0	1
Current refunds provision `ifrs-smes:CurrentRefundsProvision`	20.0	1
Warranty provision `ifrs-smes:WarrantyProvision`
Non-current warranty provision `ifrs-smes:LongtermWarrantyProvision`	10.0	1
Current warranty provision `ifrs-smes:ShorttermWarrantyProvision`	20.0	1
Restructuring provision `ifrs-smes:RestructuringProvision`
Non-current restructuring provision `ifrs-smes:LongtermRestructuringProvision`	10.0	1
Current restructuring provision `ifrs-smes:ShorttermRestructuringProvision`	20.0	1
Legal proceedings provision `ifrs-smes:LegalProceedingsProvision`
Non-current legal proceedings provision `ifrs-smes:LongtermLegalProceedingsProvision`	10.0	1
Current legal proceedings provision `ifrs-smes:ShorttermLegalProceedingsProvision`	20.0	1
Onerous contracts provision `ifrs-smes:OnerousContractsProvision`
Non-current onerous contracts provision `ifrs-smes:LongtermOnerousContractsProvision`	10.0	1
Current onerous contracts provision `ifrs-smes:ShorttermOnerousContractsProvision`	20.0	1
Miscellaneous other provisions `ifrs-smes:MiscellaneousOtherProvisions`
Non-current miscellaneous other provisions `ifrs-smes:LongtermMiscellaneousOtherProvisions`	10.0	1
Current miscellaneous other provisions `ifrs-smes:ShorttermMiscellaneousOtherProvisions`	20.0	1
Intangible assets and goodwill `ifrs-smes:IntangibleAssetsAndGoodwill`
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	10.0	1
Brand names `ifrs-smes:BrandNames`	10.0	1
Intangible exploration and evaluation assets `ifrs-smes:IntangibleExplorationAndEvaluationAssets`	20.0	1
Mastheads and publishing titles `ifrs-smes:MastheadsAndPublishingTitles`	30.0	1
Computer software `ifrs-smes:ComputerSoftware`	40.0	1
Licences and franchises `ifrs-smes:LicencesAndFranchises`	50.0	1
Copyrights, patents and other industrial property rights, service and operating rights `ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights`	60.0	1
Recipes, formulae, models, designs and prototypes `ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes`	70.0	1
Intangible assets under development `ifrs-smes:IntangibleAssetsUnderDevelopment`	80.0	1
Service concession arrangements, classified as intangible assets `ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets`	90.0	1
Other intangible assets `ifrs-smes:OtherIntangibleAssets`	100.0	1
Goodwill `ifrs-smes:Goodwill`	20.0	1
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`
Land and buildings `ifrs-smes:LandAndBuildings`	10.0	1
Land `ifrs-smes:Land`	10.0	1
Buildings `ifrs-smes:Buildings`	20.0	1
Machinery `ifrs-smes:Machinery`	20.0	1
Vehicles `ifrs-smes:Vehicles`	30.0	1
Ships `ifrs-smes:Ships`	10.0	1
Aircraft `ifrs-smes:Aircraft`	20.0	1
Motor vehicles `ifrs-smes:MotorVehicles`	30.0	1
Fixtures and fittings `ifrs-smes:FixturesAndFittings`	40.0	1
Office equipment `ifrs-smes:OfficeEquipment`	50.0	1
Tangible exploration and evaluation assets `ifrs-smes:TangibleExplorationAndEvaluationAssets`	60.0	1
Construction in progress `ifrs-smes:ConstructionInProgress`	70.0	1
Other property, plant and equipment `ifrs-smes:OtherPropertyPlantAndEquipment`	80.0	1
Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`
Non-current receivables due from related parties `ifrs-smes:NoncurrentReceivablesDueFromRelatedParties`	10.0	1
Non-current receivables due from other parties `ifrs-smes:NoncurrentReceivablesDueFromOtherParties`	20.0	1
Non-current receivables arising from accrued income not yet billed `ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0	1
Current inventories `ifrs-smes:Inventories`
Current inventories held for sale `ifrs-smes:InventoriesHeldForSale`	10.0	1
Current work in progress `ifrs-smes:WorkInProgress`	20.0	1
Current materials and supplies to be consumed in production process or rendering services `ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices`	30.0	1
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`
Cash `ifrs-smes:Cash`	10.0	1
Cash on hand `ifrs-smes:CashOnHand`	10.0	1
Balances with banks `ifrs-smes:BalancesWithBanks`	20.0	1
Cash equivalents `ifrs-smes:CashEquivalents`	20.0	1
Short-term deposits, classified as cash equivalents `ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents`	10.0	1
Short-term investments, classified as cash equivalents `ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents`	20.0	1
Other banking arrangements, classified as cash equivalents `ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents`	30.0	1
Other cash and cash equivalents `ifrs-smes:OtherCashAndCashEquivalents`	30.0	1
Trade and other current receivables `ifrs-smes:TradeAndOtherCurrentReceivables`
Current receivables due from related parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties`	10.0	1
Current receivables due from other parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties`	20.0	1
Current receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0	1
Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`
Receivables due from related parties `ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties`	10.0	1
Receivables due from other parties `ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties`	20.0	1
Receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled`	30.0	1