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[825480] Notes - Consolidated, combined and separate financial statements

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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-825480

Concept	Order
Disclosure of consolidated, separate and combined financial statements [text block] `ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory`
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights `ifrs-smes:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower`	10.0
Date of end of reporting period of financial statements of subsidiary `ifrs-smes:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary`	20.0
Description of nature and extent of significant restrictions on transfer of funds to entity `ifrs-smes:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent`	30.0
Description of nature of financial statements `ifrs-smes:DescriptionOfNatureOfFinancialStatements`	40.0
Investments in subsidiaries not consolidated at reporting date `ifrs-smes:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate`	50.0
Explanation of reasons why combined financial statements are prepared `ifrs-smes:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared`	60.0
Description of basis for determining which entities are included in combined financial statements `ifrs-smes:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements`	70.0
Description of basis of preparation of combined financial statements `ifrs-smes:BasisOfPreparationOfCombinedFinancialStatements`	80.0
Method used to account for investments in subsidiaries `ifrs-smes:MethodUsedToAccountForInvestmentsInSubsidiaries`	90.0
Method used to account for investments in jointly controlled entities `ifrs-smes:MethodUsedToAccountForInvestmentsInJointlyControlledEntities`	100.0
Method used to account for investments in associates `ifrs-smes:MethodUsedToAccountForInvestmentsInAssociates`	110.0
Description of identification of financial statements to which separate financial statements relate `ifrs-smes:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate`	120.0