Taxonomy Viewer

Name	FinancialAssetsThatAreDebtInstrumentsAtCost
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Text	Lang	Role	Container role
The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Financial assets that are debt instruments, at amortised cost	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	11.41	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	b	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_11.41_b&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

	Name	Relation Type	Role
	Categories of financial assets and financial liabilities [abstract] `ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-800100
	Categories of financial assets and financial liabilities [abstract] `ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390