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[832600] Notes - Leases

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-832600

Concept	Order
Disclosure of leases [text block] `ifrs-smes:DisclosureOfLeasesExplanatory`
Disclosure of recognised finance lease as assets by lessee [text block] `ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory`	10.0
Disclosure of recognised finance lease as assets by lessee [abstract] `ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract`	10.0
Disclosure of recognised finance lease as assets by lessee [table] `ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable`	10.0
Classes of assets [axis] `ifrs-smes:ClassesOfAssetsAxis`	10.0
Assets [member] `ifrs-smes:ClassesOfAssetsMember`	10.0
Property, plant and equipment [member] `ifrs-smes:PropertyPlantAndEquipmentMember`	10.0
Intangible assets other than goodwill [member] `ifrs-smes:IntangibleAssetsOtherThanGoodwillMember`	20.0
Investment property [member] `ifrs-smes:InvestmentPropertyMember`	30.0
Biological assets [member] `ifrs-smes:BiologicalAssetsMember`	40.0
Other assets [member] `ifrs-smes:OtherAssetsMember`	50.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	20.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`	10.0
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Disclosure of recognised finance lease as assets by lessee [line items] `ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems`	20.0
Recognised finance lease as assets `ifrs-smes:RecognisedFinanceLeaseAsAssets`	10.0
Disclosure of finance lease and operating lease by lessee [text block] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory`	20.0
Disclosure of finance lease and operating lease by lessee [abstract] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract`	10.0
Disclosure of finance lease and operating lease by lessee [table] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable`	10.0
Maturity [axis] `ifrs-smes:MaturityAxis`	10.0
Aggregated time bands [member] `ifrs-smes:AggregatedTimeBandsMember`	10.0
Not later than one year [member] `ifrs-smes:NotLaterThanOneYearMember`	10.0
Later than one year and not later than five years [member] `ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember`	20.0
Later than five years [member] `ifrs-smes:LaterThanFiveYearsMember`	30.0
Disclosure of finance lease and operating lease by lessee [line items] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems`	20.0
Minimum finance lease payments payable `ifrs-smes:MinimumFinanceLeasePaymentsPayable`	10.0
Minimum lease payments payable under non-cancellable operating lease `ifrs-smes:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease`	20.0
Lease and sublease payments recognised as expense `ifrs-smes:LeaseAndSubleasePaymentsRecognisedAsExpense`	20.0
Description of significant leasing arrangements by lessee classified as finance lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease`	30.0
Description of significant leasing arrangements by lessee classified as operating lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease`	40.0
Disclosure of finance lease and operating lease by lessor [text block] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory`	30.0
Disclosure of finance lease and operating lease by lessor [abstract] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract`	10.0
Disclosure of finance lease and operating lease by lessor [table] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable`	10.0
Maturity [axis] `ifrs-smes:MaturityAxis`	10.0
Aggregated time bands [member] `ifrs-smes:AggregatedTimeBandsMember`	10.0
Not later than one year [member] `ifrs-smes:NotLaterThanOneYearMember`	10.0
Later than one year and not later than five years [member] `ifrs-smes:LaterThanOneYearAndNotLaterThanFiveYearsMember`	20.0
Later than five years [member] `ifrs-smes:LaterThanFiveYearsMember`	30.0
Disclosure of finance lease and operating lease by lessor [line items] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems`	20.0
Gross investment in finance lease `ifrs-smes:GrossInvestmentInFinanceLease`	10.0
Unearned finance income on finance lease `ifrs-smes:UnearnedFinanceIncomeOnFinanceLease`	20.0
Minimum finance lease payments receivable, at present value `ifrs-smes:MinimumFinanceLeasePaymentsReceivableAtPresentValue`	30.0
Minimum lease payments receivable under non-cancellable operating lease `ifrs-smes:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease`	40.0
Contingent rents recognised as income [abstract] `ifrs-smes:ContingentRentsRecognisedAsIncomeAbstract`	20.0
Contingent rents recognised as income, classified as finance lease `ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease`	10.0
Contingent rents recognised as income, classified as operating lease `ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease`	20.0
Contingent rents recognised as income `ifrs-smes:ContingentRentsRecognisedAsIncome`	30.0
Explanation of unguaranteed residual values accruing to benefit of lessor `ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor`	30.0
Accumulated allowance for uncollectible minimum lease payments receivable `ifrs-smes:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable`	40.0
Description of significant leasing arrangements by lessor classified as finance lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease`	50.0
Description of significant leasing arrangements by lessor classified as operating lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease`	60.0