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[823180] Notes - Intangible assets

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-823180

Concept	Order
Disclosure of intangible assets [text block] `ifrs-smes:DisclosureOfIntangibleAssetsExplanatory`
Disclosure of detailed information about intangible assets [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory`	10.0
Disclosure of detailed information about intangible assets [abstract] `ifrs-smes:DisclosureOfIntangibleAssetsAbstract`	10.0
Disclosure of detailed information about intangible assets [table] `ifrs-smes:DisclosureOfIntangibleAssetsTable`	10.0
Classes of intangible assets other than goodwill [axis] `ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis`	10.0
Intangible assets other than goodwill [member] `ifrs-smes:IntangibleAssetsOtherThanGoodwillMember`	10.0
Brand names [member] `ifrs-smes:BrandNamesMember`	10.0
Intangible exploration and evaluation assets [member] `ifrs-smes:IntangibleExplorationAndEvaluationAssetsMember`	20.0
Mastheads and publishing titles [member] `ifrs-smes:MastheadsAndPublishingTitlesMember`	30.0
Computer software [member] `ifrs-smes:ComputerSoftwareMember`	40.0
Licences and franchises [member] `ifrs-smes:LicencesAndFranchisesMember`	50.0
Copyrights, patents and other industrial property rights, service and operating rights [member] `ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember`	60.0
Recipes, formulae, models, designs and prototypes [member] `ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypesMember`	70.0
Intangible assets under development [member] `ifrs-smes:IntangibleAssetsUnderDevelopmentMember`	80.0
Service concession arrangements, classified as intangible assets [member] `ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember`	90.0
Other intangible assets [member] `ifrs-smes:OtherIntangibleAssetsMember`	100.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	20.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`	10.0
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Disclosure of detailed information about intangible assets [line items] `ifrs-smes:DisclosureOfIntangibleAssetsLineItems`	20.0
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included `ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill`	10.0
Amortisation method, intangible assets other than goodwill `ifrs-smes:AmortisationMethodIntangibleAssetsOtherThanGoodwill`	20.0
Useful lives or amortisation rates, intangible assets other than goodwill `ifrs-smes:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill`	30.0
Reconciliation of changes in intangible assets other than goodwill [abstract] `ifrs-smes:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract`	40.0
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	10.0
Changes in intangible assets other than goodwill [abstract] `ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwillAbstract`	20.0
Additions other than through business combinations, intangible assets other than goodwill `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`	10.0
Acquisitions through business combinations, intangible assets other than goodwill `ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`	20.0
Increase (decrease) through net exchange differences, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill`	30.0
Amortisation, intangible assets other than goodwill `ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill`	40.0
Impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`	50.0
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`	60.0
Increase (decrease) through other changes, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill`	70.0
Disposals, intangible assets other than goodwill `ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill`	80.0
Increase (decrease) in intangible assets other than goodwill `ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill`	90.0
Disclosure of intangible assets material to entity [text block] `ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory`	20.0
Disclosure of intangible assets material to entity [abstract] `ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityAbstract`	10.0
Disclosure of intangible assets material to entity [table] `ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityTable`	10.0
Intangible assets material to entity [axis] `ifrs-smes:IntangibleAssetsMaterialToEntityAxis`	10.0
Intangible assets material to entity [member] `ifrs-smes:IntangibleAssetsMaterialToEntityMember`	10.0
Disclosure of intangible assets material to entity [line items] `ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityLineItems`	20.0
Description of intangible assets material to entity `ifrs-smes:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity`	10.0
Intangible assets material to entity `ifrs-smes:IntangibleAssetsMaterialToEntity`	20.0
Remaining amortisation period of intangible assets material to entity `ifrs-smes:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity`	30.0
Intangible assets acquired by way of government grant, fair value initially recognised `ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue`	30.0
Intangible assets acquired by way of government grant `ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrant`	40.0
Intangible assets whose title is restricted `ifrs-smes:IntangibleAssetsWhoseTitleIsRestricted`	50.0
Intangible assets pledged as security for liabilities `ifrs-smes:IntangibleAssetsPledgedAsSecurityForLiabilities`	60.0
Contractual commitments for acquisition of intangible assets `ifrs-smes:ContractualCommitmentsForAcquisitionOfIntangibleAssets`	70.0
Research and development expense `ifrs-smes:ResearchAndDevelopmentExpense`	80.0