Taxonomy Viewer

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-825600

Concept	Order
Disclosure of investment in associates [text block] `ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory`
Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`	10.0
Investments in associates `ifrs-smes:InvestmentsInAssociates`	20.0
Fair value of investments in associates for which there are quoted market prices `ifrs-smes:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished`	30.0
Dividends and other distributions from associates accounted for by cost model recognised as income `ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome`	40.0
Share of profit (loss) of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociates`	50.0
Share of profit (loss) of discontinued operations of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates`	60.0
Statement that undue cost or effort exemption is applied for associates `ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates`	70.0
Description of reasons why fair value measurement of associates would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort`	80.0
Investments in associates accounted for under cost model because undue cost or effort exemption is applied `ifrs-smes:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied`	90.0