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[825500] Notes - Interests in joint ventures

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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-825500

Concept	Order
Disclosure of interests in joint ventures [text block] `ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory`
Description of accounting policy for investments in joint ventures [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	10.0
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	20.0
Fair value of investments in joint ventures for which there are quoted market prices `ifrs-smes:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished`	30.0
Commitments in relation to joint ventures `ifrs-smes:CommitmentsInRelationToJointVentures`	40.0
Share of profit (loss) of joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfJointVentures`	50.0
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures`	60.0
Statement that undue cost or effort exemption is applied for jointly controlled entities `ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities`	70.0
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort`	80.0
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied `ifrs-smes:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied`	90.0