[811000] Notes - Accounting policies, changes in accounting estimates and errors

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ifrs-smes:DisclosureOfChangesInAccountingEstimatesAbstract
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ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
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ifrs-smes:IncreaseDecreaseInAccountingEstimate
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ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
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