IndexDescription of nature of potential income tax consequences that would result from payment of dividend
| Name | DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory |
|---|---|
| Namespace | https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes |
| Prefix | ifrs-smes |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Description of nature of potential income tax consequences that would result from payment of dividend | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS for SMEs | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 29.40 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | g | http://www.xbrl.org/2003/role/disclosureRef |
| URI | https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_29.40_g&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2022-03-24 | http://www.xbrl.org/2003/role/disclosureRef |