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Index

Non-current assets

Name	NoncurrentAssets
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Total non-current assets	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Non-current assets	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	4.6	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_4.6&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
	Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Other non-current non-financial assets `ifrs-smes:OtherNoncurrentNonfinancialAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Other non-current financial assets `ifrs-smes:OtherNoncurrentFinancialAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Current tax assets, non-current `ifrs-smes:CurrentTaxAssetsNoncurrent`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Deferred tax assets `ifrs-smes:DeferredTaxAssets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-current inventories `ifrs-smes:NoncurrentInventories`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-current biological assets, at fair value `ifrs-smes:NoncurrentBiologicalAssetsAtFairValue`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:NoncurrentBiologicalAssetsAtCost`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Investments in associates `ifrs-smes:InvestmentsInAssociates`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Goodwill `ifrs-smes:Goodwill`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000

Related Parent Concepts

	Name	Relation Type	Role
	Assets `ifrs-smes:Assets`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000
	Non-current assets [abstract] `ifrs-smes:NoncurrentAssetsAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-210000