Explanation of fact that financial statements for previous periods not presented

NameExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefixifrs-smes
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Explanation of fact that financial statements for previous periods not presentedenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The explanation, in the entity's first financial statements that conform to IFRS for SMEs, of the fact that the entity did not present financial statements for previous periods.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35.15http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_35.15&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-819100