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Consolidated statement of financial position

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:consolidated-statement-of-financial-position-ifrs-smes

Concept	Order
Statement of financial position [title] `kvk-abstr-ifrs:StatementOfFinancialPositionTitle`
Assets `ifrs-smes:Assets`	1
Non-current assets `ifrs-smes:NoncurrentAssets`	1
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	1
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	2
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	3
Goodwill `ifrs-smes:Goodwill`	4
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	5
Investments in associates `ifrs-smes:InvestmentsInAssociates`	6
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	7
Non-current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:NoncurrentBiologicalAssetsAtCost`	8
Non-current biological assets, at fair value `ifrs-smes:NoncurrentBiologicalAssetsAtFairValue`	9
Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`	10
Non-current inventories `ifrs-smes:NoncurrentInventories`	11
Deferred tax assets `ifrs-smes:DeferredTaxAssets`	12
Current tax assets, non-current `ifrs-smes:CurrentTaxAssetsNoncurrent`	13
Other non-current financial assets `ifrs-smes:OtherNoncurrentFinancialAssets`	14
Other non-current non-financial assets `ifrs-smes:OtherNoncurrentNonfinancialAssets`	15
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	16
Current assets `ifrs-smes:CurrentAssets`	2
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	1
Current inventories `ifrs-smes:Inventories`	2
Trade and other current receivables `ifrs-smes:TradeAndOtherCurrentReceivables`	3
Current tax assets, current `ifrs-smes:CurrentTaxAssetsCurrent`	4
Current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:CurrentBiologicalAssetsAtCost`	5
Current biological assets, at fair value `ifrs-smes:CurrentBiologicalAssetsAtFairValue`	6
Other current financial assets `ifrs-smes:OtherCurrentFinancialAssets`	7
Other current non-financial assets `ifrs-smes:OtherCurrentNonfinancialAssets`	8
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	9
Equity and liabilities `ifrs-smes:EquityAndLiabilities`	2
Liabilities `ifrs-smes:Liabilities`	1
Non-current liabilities `ifrs-smes:NoncurrentLiabilities`	1
Non-current provisions `ifrs-smes:NoncurrentProvisions`	1
Non-current provisions for employee benefits `ifrs-smes:NoncurrentProvisionsForEmployeeBenefits`	1
Other non-current provisions `ifrs-smes:OtherLongtermProvisions`	2
Trade and other non-current payables `ifrs-smes:NoncurrentPayables`	2
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`	3
Current tax liabilities, non-current `ifrs-smes:CurrentTaxLiabilitiesNoncurrent`	4
Other non-current financial liabilities `ifrs-smes:OtherNoncurrentFinancialLiabilities`	5
Non-current portion of non-current borrowings `ifrs-smes:LongtermBorrowings`	6
Other non-current non-financial liabilities `ifrs-smes:OtherNoncurrentNonfinancialLiabilities`	7
Current liabilities `ifrs-smes:CurrentLiabilities`	2
Current provisions `ifrs-smes:CurrentProvisions`	1
Current provisions for employee benefits `ifrs-smes:CurrentProvisionsForEmployeeBenefits`	1
Other current provisions `ifrs-smes:OtherShorttermProvisions`	2
Trade and other current payables `ifrs-smes:TradeAndOtherCurrentPayables`	2
Current tax liabilities, current `ifrs-smes:CurrentTaxLiabilitiesCurrent`	3
Other current financial liabilities `ifrs-smes:OtherCurrentFinancialLiabilities`	4
Current portion of non-current borrowings `ifrs-smes:CurrentPortionOfLongtermBorrowings`	1
Current borrowings `ifrs-smes:ShorttermBorrowings`	2
Other current non-financial liabilities `ifrs-smes:OtherCurrentNonfinancialLiabilities`	5
Equity `ifrs-smes:Equity`	2
Equity attributable to owners of parent `ifrs-smes:EquityAttributableToOwnersOfParent`	1
Issued capital `ifrs-smes:IssuedCapital`	1
Retained earnings `ifrs-smes:RetainedEarnings`	2
Share premium `ifrs-smes:SharePremium`	3
Treasury shares `ifrs-smes:TreasuryShares`	4
Other equity interest `ifrs-smes:OtherEquityInterest`	5
Other reserves `ifrs-smes:OtherReserves`	6
Non-controlling interests `ifrs-smes:NoncontrollingInterests`	2