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[817000] Notes - Business combinations

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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_2018-03-16_role-817000

Concept	Order
Disclosure of business combinations [text block] `ifrs-smes:DisclosureOfBusinessCombinationsExplanatory`
Disclosure of detailed information about business combinations [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory`	10.0
Disclosure of detailed information about business combination [abstract] `ifrs-smes:DisclosureOfBusinessCombinationsAbstract`	10.0
Disclosure of detailed information about business combination [table] `ifrs-smes:DisclosureOfBusinessCombinationsTable`	10.0
Business combinations [axis] `ifrs-smes:BusinessCombinationsAxis`	10.0
Entity's total for business combinations [member] `ifrs-smes:EntitysTotalForBusinessCombinationsMember`	10.0
Business combinations [member] `ifrs-smes:BusinessCombinationsMember`	10.0
Disclosure of detailed information about business combination [line items] `ifrs-smes:DisclosureOfBusinessCombinationsLineItems`	20.0
Name of acquiree `ifrs-smes:NameOfAcquiree`	10.0
Description of acquiree `ifrs-smes:DescriptionOfAcquiree`	20.0
Date of acquisition `ifrs-smes:DateOfAcquisition2013`	30.0
Percentage of voting equity interests acquired `ifrs-smes:PercentageOfVotingEquityInterestsAcquired`	40.0
Cost of business combination `ifrs-smes:CostOfBusinessCombination`	50.0
Description of components of cost of business combination `ifrs-smes:DescriptionOfComponentsOfCostOfBusinessCombination`	60.0
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] `ifrs-smes:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract`	70.0
Financial assets recognised as of acquisition date `ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate`	10.0
Inventory recognised as of acquisition date `ifrs-smes:InventoryRecognisedAsOfAcquisitionDate`	20.0
Property, plant and equipment recognised as of acquisition date `ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate`	30.0
Identifiable intangible assets recognised as of acquisition date `ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate`	40.0
Financial liabilities recognised as of acquisition date `ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate`	50.0
Contingent liabilities recognised as of acquisition date `ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate`	60.0
Identifiable assets acquired (liabilities assumed) `ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed`	70.0
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination `ifrs-smes:GainRecognisedInBargainPurchaseTransaction`	80.0
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised `ifrs-smes:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase`	90.0
Description of factors that make up goodwill recognised `ifrs-smes:DescriptionOfFactorsThatMakeUpGoodwillRecognised`	100.0
Useful lives, goodwill `ifrs-smes:UsefulLivesGoodwill`	20.0
Reconciliation of changes in goodwill [abstract] `ifrs-smes:ReconciliationOfChangesInGoodwillAbstract`	30.0
Goodwill `ifrs-smes:Goodwill`	10.0
Changes in goodwill [abstract] `ifrs-smes:ChangesInGoodwillAbstract`	20.0
Additional recognition, goodwill `ifrs-smes:AdditionalRecognitionGoodwill`	10.0
Increase (decrease) through net exchange differences, goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill`	20.0
Increase (decrease) through other changes, goodwill `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill`	30.0
Impairment loss recognised in profit or loss, goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill`	40.0
Amortisation, goodwill `ifrs-smes:AmortisationGoodwill`	50.0
Decrease through disposal of previously acquired businesses, goodwill `ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill`	60.0
Increase (decrease) in goodwill `ifrs-smes:ChangesInGoodwill`	70.0