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[822100] Notes - Property, plant and equipment

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100

Concept	Order	Weight
Increase (decrease) in property, plant and equipment `ifrs-smes:ChangesInPropertyPlantAndEquipment`
Additions other than through business combinations, property, plant and equipment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment`	10.0	1.0
Acquisitions through business combinations, property, plant and equipment `ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment`	20.0	1.0
Increase (decrease) through net exchange differences, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment`	30.0	1.0
Depreciation, property, plant and equipment `ifrs-smes:DepreciationPropertyPlantAndEquipment`	40.0	-1.0
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	50.0	1.0
Impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	60.0	-1.0
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	70.0	1.0
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	80.0	-1.0
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	90.0	1.0
Increase (decrease) through other changes, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment`	100.0	1.0
Disposals, property, plant and equipment `ifrs-smes:DisposalsPropertyPlantAndEquipment`	110.0	-1.0
Increase (decrease) in investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	10.0	1.0
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	20.0	1.0
Transfer to (from) investment property at fair value through profit or loss `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	30.0	-1.0
Transfer to investment property at fair value through profit or loss `ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss`	10.0	1.0
Transfer from investment property at fair value through profit or loss `ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	20.0	-1.0
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	40.0	1.0
Depreciation, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	50.0	-1.0
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	60.0	-1.0
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	70.0	1.0
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	80.0	1.0
Disposals, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	90.0	-1.0