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Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]

Name	DisclosureOfPropertyPlantAndEquipmentExplanatory
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 property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.	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	17	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Disclosures	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_g17.31-17.33_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
	Disclosure of detailed information about property, plant and equipment [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Property, plant and equipment, restrictions on title `ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Description of existence of restrictions on title, property, plant and equipment `ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Property, plant and equipment, pledged as security `ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Contractual commitments for acquisition of property, plant and equipment `ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Property, plant and equipment, revaluation surplus `ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100
	Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment `ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-822100