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[824180] Notes - Agriculture

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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_2019-03-27_role-824180

Concept	Order
Disclosure of biological assets [text block] `ifrs-smes:DisclosureOfBiologicalAssetsExplanatory`
Description of biological assets `ifrs-smes:DescriptionOfBiologicalAssets`	10.0
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets `ifrs-smes:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets`	20.0
Disclosure of reconciliation of changes in biological assets [text block] `ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory`	30.0
Disclosure of reconciliation of changes in biological assets [abstract] `ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract`	10.0
Disclosure of reconciliation of changes in biological assets [table] `ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable`	10.0
Measurement [axis] `ifrs-smes:MeasurementAxis`	10.0
Aggregated measurement [member] `ifrs-smes:AggregatedMeasurementMember`	10.0
At fair value [member] `ifrs-smes:AtFairValueMember`	10.0
At cost [member] `ifrs-smes:AtCostMember`	20.0
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 reconciliation of changes in biological assets [line items] `ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems`	20.0
Reconciliation of changes in biological assets [abstract] `ifrs-smes:ReconciliationOfChangesInBiologicalAssetsAbstract`	10.0
Biological assets `ifrs-smes:BiologicalAssets`	10.0
Changes in biological assets [abstract] `ifrs-smes:ChangesInBiologicalAssetsAbstract`	20.0
Gains (losses) on fair value adjustment, biological assets `ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets`	10.0
Additions other than through business combinations, biological assets `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets`	20.0
Decrease due to harvest, biological assets `ifrs-smes:DecreaseDueToHarvestBiologicalAssets`	30.0
Acquisitions through business combinations, biological assets `ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets`	40.0
Increase (decrease) through net exchange differences, biological assets `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets`	50.0
Increase (decrease) through other changes, biological assets `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets`	60.0
Disposals, biological assets `ifrs-smes:DisposalsBiologicalAssets`	70.0
Increase (decrease) in biological assets `ifrs-smes:ChangesInBiologicalAssets`	80.0
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost `ifrs-smes:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost`	40.0
Depreciation method, biological assets, at cost `ifrs-smes:DepreciationMethodBiologicalAssetsAtCost`	50.0
Useful lives or depreciation rates, biological assets, at cost `ifrs-smes:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost`	60.0