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Disclosure of cash flow statement [text block]

Name	DisclosureOfCashFlowStatementExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Disclosure of cash flow statement [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The entire disclosure for a statement of cash flows.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	7.1	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_7.1&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Explanation of investing and financing transactions not requiring use of cash or cash equivalents `ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Description of acquisition of assets by assuming directly related liabilities or means of finance lease `ifrs-smes:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Description of acquisition of entity by means of equity issue `ifrs-smes:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Description of conversion of debt to equity `ifrs-smes:DescriptionOfConversionOfDebtToEquity`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Cash and cash equivalents if different from statement of financial position [abstract] `ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Cash and cash equivalents held by entity unavailable for use by group `ifrs-smes:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group `ifrs-smes:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100
	Income taxes paid (refund) [abstract] `ifrs-smes:IncomeTaxesPaidRefundAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-851100