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Disclosure of income tax [text block]

Name	DisclosureOfIncomeTaxExplanatory
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	dtr-types:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The entire disclosure for income taxes.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Disclosure of income tax [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

References

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	29.38	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_29.38&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Major components of tax expense (income) [abstract] `ifrs-smes:MajorComponentsOfTaxExpenseIncomeAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Income tax relating to components of other comprehensive income [abstract] `ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Current and deferred tax relating to items charged or credited directly to equity [abstract] `ifrs-smes:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate `ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Explanation of changes in applicable tax rates to previous accounting period `ifrs-smes:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Disclosure of temporary difference, unused tax losses and unused tax credits [text block] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised `ifrs-smes:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits `ifrs-smes:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Description of nature of potential income tax consequences that would result from payment of dividend `ifrs-smes:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used `ifrs-smes:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used `ifrs-smes:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used `ifrs-smes:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used `ifrs-smes:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110
	Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-835110