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[822100a] Notes - Property, plant and equipment - Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100a

Concept	Order
Carrying amount [member] `ifrs-smes:CarryingAmountMember`
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	1.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	2.0
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems`	1.0
Changes in investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	2.0
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	1.0
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	2.0
Transfer to (from) investment property at fair value through profit or loss [abstract] `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract`	3.0
Transfer to investment property at fair value through profit or loss `ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss`	1.0
Transfer from investment property at fair value through profit or loss `ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	2.0
Transfer to (from) investment property at fair value through profit or loss `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	3.0
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	4.0
Depreciation, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	5.0
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	6.0
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	7.0
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	8.0
Disposals, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	9.0
Increase (decrease) in investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	10.0
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	3.0