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[510000] Statement of cash flows, direct method

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-510000

Concept	Order	Weight
Increase (decrease) in cash and cash equivalents `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents`
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	10.0	1.0
Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`	10.0	1.0
Receipts from sales of goods and rendering of services `ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices`	10.0	1.0
Receipts from royalties, fees, commissions and other revenue `ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue`	20.0	1.0
Receipts from contracts held for dealing or trading purposes `ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose`	30.0	1.0
Receipts from premiums and claims, annuities and other policy benefits `ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	40.0	1.0
Other cash receipts from operating activities `ifrs-smes:OtherCashReceiptsFromOperatingActivities`	50.0	1.0
Payments to suppliers for goods and services `ifrs-smes:PaymentsToSuppliersForGoodsAndServices`	60.0	-1.0
Payments from contracts held for dealing or trading purpose `ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose`	70.0	-1.0
Payments to and on behalf of employees `ifrs-smes:PaymentsToAndOnBehalfOfEmployees`	80.0	-1.0
Payments for premiums and claims, annuities and other policy benefits `ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	90.0	-1.0
Other cash payments from operating activities `ifrs-smes:OtherCashPaymentsFromOperatingActivities`	100.0	-1.0
Dividends paid, classified as operating activities `ifrs-smes:DividendsPaidClassifiedAsOperatingActivities`	110.0	-1.0
Dividends received, classified as operating activities `ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities`	120.0	1.0
Interest paid, classified as operating activities `ifrs-smes:InterestPaidClassifiedAsOperatingActivities`	130.0	-1.0
Interest received, classified as operating activities `ifrs-smes:InterestReceivedClassifiedAsOperatingActivities`	140.0	1.0
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	150.0	-1.0
Other inflows (outflows) of cash, classified as operating activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities`	160.0	1.0
Cash flows from (used in) investing activities `ifrs-smes:CashFlowsFromUsedInInvestingActivities`	20.0	1.0
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	10.0	1.0
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	20.0	-1.0
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	30.0	1.0
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	40.0	-1.0
Other cash receipts from sales of interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities`	50.0	1.0
Other cash payments to acquire interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities`	60.0	-1.0
Proceeds from sales of property, plant and equipment, classified as investing activities `ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	70.0	1.0
Purchase of property, plant and equipment, classified as investing activities `ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	80.0	-1.0
Proceeds from sales of intangible assets, classified as investing activities `ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities`	90.0	1.0
Purchase of intangible assets, classified as investing activities `ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	100.0	-1.0
Proceeds from sales of other long-term assets, classified as investing activities `ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities`	110.0	1.0
Purchase of other long-term assets, classified as investing activities `ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities`	120.0	-1.0
Cash advances and loans made to other parties, classified as investing activities `ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	130.0	-1.0
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities `ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	140.0	1.0
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	150.0	-1.0
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	160.0	1.0
Dividends received, classified as investing activities `ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities`	170.0	1.0
Interest paid, classified as investing activities `ifrs-smes:InterestPaidClassifiedAsInvestingActivities`	180.0	-1.0
Interest received, classified as investing activities `ifrs-smes:InterestReceivedClassifiedAsInvestingActivities`	190.0	1.0
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`	200.0	-1.0
Other inflows (outflows) of cash, classified as investing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities`	210.0	1.0
Cash flows from (used in) financing activities `ifrs-smes:CashFlowsFromUsedInFinancingActivities`	30.0	1.0
Proceeds from issuing shares `ifrs-smes:ProceedsFromIssuingShares`	10.0	1.0
Proceeds from issuing other equity instruments `ifrs-smes:ProceedsFromIssuingOtherEquityInstruments`	20.0	1.0
Payments to acquire or redeem entity's shares `ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares`	30.0	-1.0
Payments of other equity instruments `ifrs-smes:PaymentsOfOtherEquityInstruments`	40.0	-1.0
Proceeds from borrowings, classified as financing activities `ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities`	50.0	1.0
Repayments of borrowings, classified as financing activities `ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	60.0	-1.0
Payments of finance lease liabilities, classified as financing activities `ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities`	70.0	-1.0
Dividends paid, classified as financing activities `ifrs-smes:DividendsPaidClassifiedAsFinancingActivities`	80.0	-1.0
Interest paid, classified as financing activities `ifrs-smes:InterestPaidClassifiedAsFinancingActivities`	90.0	-1.0
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`	100.0	-1.0
Other inflows (outflows) of cash, classified as financing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities`	110.0	1.0
Effect of exchange rate changes on cash and cash equivalents `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents`	20.0	1.0