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Disclosure of consolidated, separate and combined financial statements [text block]

Name	DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Disclosure of consolidated, separate and combined financial statements [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The entire disclosure for consolidated, separate and combined financial statements.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Section	9	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Disclosures in consolidated financial statements	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g9.23-9.23A_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Section	9	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Separate financial statements	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g9.24-9.27_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Section	9	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Combined financial statements	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g9.28-9.30_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights `ifrs-smes:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Date of end of reporting period of financial statements of subsidiary `ifrs-smes:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Description of nature and extent of significant restrictions on transfer of funds to entity `ifrs-smes:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Description of nature of financial statements `ifrs-smes:DescriptionOfNatureOfFinancialStatements`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Investments in subsidiaries not consolidated at reporting date `ifrs-smes:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Explanation of reasons why combined financial statements are prepared `ifrs-smes:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Description of basis for determining which entities are included in combined financial statements `ifrs-smes:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Description of basis of preparation of combined financial statements `ifrs-smes:BasisOfPreparationOfCombinedFinancialStatements`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Method used to account for investments in subsidiaries `ifrs-smes:MethodUsedToAccountForInvestmentsInSubsidiaries`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Method used to account for investments in jointly controlled entities `ifrs-smes:MethodUsedToAccountForInvestmentsInJointlyControlledEntities`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Method used to account for investments in associates `ifrs-smes:MethodUsedToAccountForInvestmentsInAssociates`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480
	Description of identification of financial statements to which separate financial statements relate `ifrs-smes:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-825480