Taxonomy Viewer

Tax effect of revenues exempt from taxation

concept	ifrs-smes:TaxEffectOfRevenuesExemptFromTaxation	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Tax effect of expense not deductible in determining taxable profit (tax loss)

concept	ifrs-smes:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used

concept	ifrs-smes:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used

concept	ifrs-smes:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used

concept	ifrs-smes:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used

concept	ifrs-smes:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x

Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised

concept	ifrs-smes:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised	y
ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis	ifrs-smes:SeparateMember	x