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[811000] Notes - Accounting policies, changes in accounting estimates and errors

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000

Concept	Order
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`
Disclosure of initial application of standards or interpretations [text block] `ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations`	10.0
Disclosure of initial application of standards or interpretations [abstract] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract`	10.0
Disclosure of initial application of standards or interpretations [table] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable`	10.0
Initially applied IFRSs [axis] `ifrs-full:InitiallyAppliedIFRSsAxis`	10.0
Initially applied IFRSs [member] `ifrs-full:InitiallyAppliedIFRSsMember`	10.0
Interest Rate Benchmark Reform-Phase 2 [member] `ifrs-full:InterestRateBenchmarkReformPhase2Member`	10.0
IFRS 17 [member] `ifrs-full:IFRS17Member`	20.0
Property, Plant and Equipment-Proceeds before Intended Use [member] `ifrs-full:PropertyPlantAndEquipmentProceedsBeforeIntendedUseMember`	30.0
Classification of Liabilities as Current or Non-current [member] `ifrs-full:ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember`	40.0
Onerous Contracts-Cost of Fulfilling Contract [member] `ifrs-full:OnerousContractsCostOfFulfillingContractMember`	50.0
Annual Improvements to IFRS Standards 2018-20 [member] `ifrs-full:AnnualImprovementsToIFRSStandards201820Member`	60.0
Annual Improvements 2018-20 Amendments to IFRS 1 [member] `ifrs-full:AnnualImprovements201820AmendmentsToIFRS1Member`	10.0
Annual Improvements 2018-20 Amendments to IFRS 9 [member] `ifrs-full:AnnualImprovements201820AmendmentsToIFRS9Member`	20.0
Annual Improvements 2018-20 Amendments to IAS 41 [member] `ifrs-full:AnnualImprovements201820AmendmentsToIAS41Member`	30.0
Disclosure of initial application of standards or interpretations [line items] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems`	20.0
Title of initially applied IFRS `ifrs-full:TitleOfInitiallyAppliedIFRS`	10.0
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS `ifrs-full:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS`	20.0
Description of nature of change in accounting policy `ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy`	30.0
Description of transitional provisions of initially applied IFRS `ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS`	40.0
Description of transitional provisions of initially applied IFRS that might have effect on future periods `ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods`	50.0
Description of fact that new or amended IFRS Standard is applied early `ifrs-full:DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly`	60.0
Disclosure of voluntary change in accounting policy [text block] `ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy`	20.0
Disclosure of voluntary change in accounting policy [abstract] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract`	10.0
Disclosure of voluntary change in accounting policy [table] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyTable`	10.0
Voluntary changes in accounting policy [axis] `ifrs-full:VoluntaryChangesInAccountingPolicyAxis`	10.0
Voluntary changes in accounting policy [member] `ifrs-full:VoluntaryChangesInAccountingPolicyMember`	10.0
Disclosure of voluntary change in accounting policy [line items] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems`	20.0
Description of nature of voluntary change in accounting policy `ifrs-full:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy`	10.0
Description of reasons why applying new accounting policy provides reliable and more relevant information `ifrs-full:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation`	20.0
Explanation of new standards or interpretations not applied `ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations`	30.0
Disclosure of expected impact of initial application of new standards or interpretations [text block] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations`	40.0
Disclosure of expected impact of initial application of new standards or interpretations [abstract] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract`	10.0
Disclosure of expected impact of initial application of new standards or interpretations [table] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable`	10.0
New IFRSs [axis] `ifrs-full:NewIFRSsAxis`	10.0
New IFRSs [member] `ifrs-full:NewIFRSsMember`	10.0
Disclosure of expected impact of initial application of new standards or interpretations [line items] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems`	20.0
Title of new IFRS `ifrs-full:TitleOfNewIFRS`	10.0
Description of nature of impending change in accounting policy `ifrs-full:DescriptionOfNatureOfImpendingChangeInAccountingPolicy`	20.0
Date by which application of new IFRS is required `ifrs-full:DateByWhichApplicationOfNewIFRSIsRequired`	30.0
Date as at which entity plans to apply new IFRS initially `ifrs-full:DateAsAtWhichEntityPlansToApplyNewIFRSInitially`	40.0
Discussion of impact that initial application of new IFRS is expected to have on financial statements `ifrs-full:DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements`	50.0
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable `ifrs-full:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable`	60.0
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`	50.0
Disclosure of changes in accounting estimates [text block] `ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory`	60.0
Disclosure of changes in accounting estimates [abstract] `ifrs-full:DisclosureOfChangesInAccountingEstimatesAbstract`	10.0
Disclosure of changes in accounting estimates [table] `ifrs-full:DisclosureOfChangesInAccountingEstimatesTable`	10.0
Accounting estimates [axis] `ifrs-full:AccountingEstimatesAxis`	10.0
Accounting estimates [member] `ifrs-full:AccountingEstimatesMember`	10.0
Disclosure of changes in accounting estimates [line items] `ifrs-full:DisclosureOfChangesInAccountingEstimatesLineItems`	20.0
Description of nature of change in accounting estimate [text block] `ifrs-full:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate`	10.0
Increase (decrease) in accounting estimate `ifrs-full:IncreaseDecreaseInAccountingEstimate`	20.0
Description of fact that estimating amount of change in accounting estimate is impracticable [text block] `ifrs-full:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable`	30.0
Description of nature of accounting errors in prior periods [text block] `ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`	70.0
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`	80.0