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Disclosure of hedge accounting [text block]

Name	DisclosureOfHedgeAccountingExplanatory
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	dtr-types:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The disclosure of hedge accounting.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Disclosure of hedge accounting [text block]	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	12.26	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_12.26&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Disclosure of detailed information about hedges [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Gains (losses) on hedging instrument, fair value hedges `ifrs-smes:GainsLossesOnHedgingInstrument`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Gains (losses) on hedged item attributable to hedged risk, fair value hedges `ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Description of periods when cash flows expected to occur `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Description of periods when cash flows affect profit or loss `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur `ifrs-smes:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Gains (losses) on cash flow hedges, net of tax `ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Gains (losses) on cash flow hedges, before tax `ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Reclassification adjustments on cash flow hedges, net of tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Reclassification adjustments on cash flow hedges, before tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390
	Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss `ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390

Related Parent Concepts

	Name	Relation Type	Role
	Disclosure of financial instruments [text block] `ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822390