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[999.999] Dimensional qualification for line items

Dimensional Model

Primary Items

Type	including
Role	http://xbrl.cipc.co.za/taxonomy/role/dimensions/999.999/DimensionalQualificationForLineItems

Type	Element
Hypercube	Dimensional qualification for line items [table] `cipc-ca:DimensionalQualificationForLineItemsTable`
Explicit	Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`
Member	Consolidated [member] `ifrs-smes:ConsolidatedMember`
Member	Combined [member] `ifrs-smes:CombinedMember`
Member	Separate [member] `ifrs-smes:SeparateMember`

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XBRL Model Project

Label/QName
Dimensional qualification for line items [abstract] `cipc-ca:DimensionalQualificationForLineItemsAbstract`
Dimensional qualification for line items [line items] `cipc-ca:DimensionalQualificationForLineItemsLineItems`
Software name `cipc-ca:SoftwareName`
Software version `cipc-ca:SoftwareVersion`
Profit or loss [text block] `cipc-ca:IncomeStatementExplanatory`
Statement of comprehensive income [text block] `cipc-ca:StatementOfComprehensiveIncomeExplanatory`
Statement of cash flows [text block] `cipc-ca:StatementOfCashFlowsExplanatory`
Statement of changes in equity [text block] `cipc-ca:StatementOfChangesInEquityExplanatory`
Statement of changes in net assets available for benefits [text block] `cipc-ca:StatementOfChangesInNetAssetsAvailableForBenefitsExplanatory`
Statement of income and retained earnings [text block] `cipc-ca:StatementOfIncomeAndRetainedEarningsExplanatory`
Submission date `cipc-ca:SubmissionDate`
Customer code `cipc-ca:CustomerCode`
Registration number of company `cipc-ca:RegistrationNumberOfCompany`
Changes in registered office `cipc-ca:ChangesInRegisteredOffice`
Changes in location of records `cipc-ca:ChangesInLocationOfRecords`
Description of changes in registered office `cipc-ca:DescriptionOfChangesInRegisteredOffice`
Description of changes in location of records `cipc-ca:DescriptionOfChangesInLocationOfRecords`
Changes in directors `cipc-ca:ChangesInDirectors`
Description of changes in directors `cipc-ca:DescriptionOfChangesInDirectors`
Changes in company secretary `cipc-ca:ChangesInCompanySecretary`
Description of changes in company secretary `cipc-ca:DescriptionOfChangesInCompanySecretary`
Changes in auditors and audit committees `cipc-ca:ChangesInAuditorsAndAuditCommittees`
Description of changes in auditors and audit committees `cipc-ca:DescriptionOfChangesInAuditorsAndAuditCommittees`
Changes in financial year end `cipc-ca:ChangesInFinancialYearEnd`
Description of changes in financial year end `cipc-ca:DescriptionOfChangesInFinancialYearEnd`
Name of designated person responsible for compliance `cipc-ca:NameOfDesignatedPersonResponsibleForCompliance`
Resident of South Africa `cipc-ca:ResidentOfSouthAfrica`
Identity number of designated person responsible for compliance `cipc-ca:IdentityNumberOfDesignatedPersonResponsibleForCompliance`
Country of origin of designated person responsible for compliance `cipc-ca:CountryOfOriginOfDesignatedPersonResponsibleForCompliance`
Passport number of designated person responsible for compliance `cipc-ca:PassportNumberOfDesignatedPersonResponsibleForCompliance`
Date of birth of designated person responsible for compliance `cipc-ca:DateOfBirthOfDesignatedPersonResponsibleForCompliance`
Registration number of company of designated person responsible for compliance `cipc-ca:RegistrationNumberOfCompanyOfDesignatedPersonResponsibleForCompliance`
Average number of employees `cipc-ca:AverageNumberOfEmployees`
Third party liabilities `cipc-ca:ThirdPartyLiabilities`
Turnover `cipc-ca:Turnover`
Maximum number of individuals with beneficial interest in securities of company, or members in case of non profit company `cipc-ca:MaximumNumberOfIndividualsWithBeneficialInterestInSecuritiesOfCompanyOrMembersInCaseOfNonProfitCompany`
Public interest score `cipc-ca:PublicInterestScore`
Annual Financial Statements independently compiled and reported on `cipc-ca:AnnualFinancialStatementsIndependentlyCompiledAndReportedOn`
Annual Financial Statements internally compiled `cipc-ca:AnnualFinancialStatementsInternallyCompiled`
Annual Financial Statements audited `cipc-ca:AnnualFinancialStatementsAudited`
Date of audit of Annual Financial Statements `cipc-ca:DateOfAuditOfAnnualFinancialStatements`
Annual financial statements pursuant to exemption `cipc-ca:AnnualFinancialStatementsPursuantToExemption`
Date of independent review of Annual Financial Statement `cipc-ca:DateOfIndependentReviewOfAnnualFinancialStatement`
Financial Accountability Supplement attached `cipc-ca:FinancialAccountabilitySupplementAttached`
Postal address of company `cipc-ca:PostalAddressOfCompany`
Telephone number of company `cipc-ca:TelephoneNumberOfCompany`
Email address of company `cipc-ca:EmailAddressOfCompany`
Cell phone number of company `cipc-ca:CellPhoneNumberOfCompany`
Website of company `cipc-ca:WebsiteOfCompany`
Holding company `cipc-ca:HoldingCompany`
Name of designated person responsible for financial accountability of company `cipc-ca:NameOfDesignatedPersonResponsibleForFinancialAccountabilityOfCompany`
Identity of designated person responsible for financial accountability of company `cipc-ca:IdentityOfDesignatedPersonResponsibleForFinancialAccountabilityOfCompany`
Registration number of company of designated person responsible for financial accountability of company `cipc-ca:RegistrationNumberOfCompanyOfDesignatedPersonResponsibleForFinancialAccountabilityOfCompany`
Telephone number of designated person responsible for financial accountability of company `cipc-ca:TelephoneNumberOfDesignatedPersonResponsibleForFinancialAccountabilityOfCompany`
Responsibility for recording day to day financial transactions and maintaining company's financial records `cipc-ca:ResponsibilityForRecordingDayToDayFinancialTransactionsAndMaintainingCompanysFinancialRecords`
Responsibility for compiling financial information and preparing reports or statements `cipc-ca:ResponsibilityForCompilingFinancialInformationAndPreparingReportsOrStatements`
Responsibility for providing advice to company concerning maintenance of financial records `cipc-ca:ResponsibilityForProvidingAdviceToCompanyConcerningMaintenanceOfFinancialRecords`
Responsibility for performing Independent review of Annual Financial Statements `cipc-ca:ResponsibilityForPerformingIndependentReviewOfAnnualFinancialStatements`
Practice number of designated person performing Independent review of Annual Financial Statements `cipc-ca:PracticeNumberOfDesignatedPersonPerformingIndependentReviewOfAnnualFinancialStatements`
Manual maintenance of financial records (paper based) `cipc-ca:ManualMaintenanceOfFinancialRecordsPaperBased`
Electronic maintenance of financial records (computer based) `cipc-ca:ElectronicMaintenanceOfFinancialRecordsComputerBased`
Date of carry out stocktaking `cipc-ca:DateOfCarryOutStocktaking`
Hold of any assets in fiduciary capacity for persons not related to company `cipc-ca:HoldOfAnyAssetsInFiduciaryCapacityForPersonsNotRelatedToCompany`
Full registered name of company `cipc-ca:FullRegisteredNameOfCompany`
Trade name of company `cipc-ca:TradeNameOfCompany`
Black ownership of entity `cipc-ca:BlackOwnershipOfEntity`
Woman black ownership of entity `cipc-ca:WomanBlackOwnershipOfEntity`
Legal Entity Identifier `lei:LEI`
Business address, street name `cipc-ca:BusinessAddressStreetName`
Business address, postal code `cipc-ca:BusinessAddressPostalCode`
Business address, city `cipc-ca:BusinessAddressCity`
Business address, country `cipc-ca:BusinessAddressCountry`
Postal address same as business address `cipc-ca:PostalAddressSameAsBusinessAddress`
Postal address, street name `cipc-ca:PostalAddressStreetName`
Postal address, postal code `cipc-ca:PostalAddressPostalCode`
Postal address, city `cipc-ca:PostalAddressCity`
Postal address, country `cipc-ca:PostalAddressCountry`
Date of publication of financial statements `cipc-ca:DateOfPublicationOfFinancialStatements`
Statement of financial position [text block] `cipc-ca:StatementOfFinancialPositionExplanatory`
Name of individual responsible for preparation or supervising preparation of financial statements `cipc-ca:NameOfIndividualResponsibleForPreparationOrSupervisingPreparationOfFinancialStatements`
Declaration of auditor's report presence `cipc-ca:DeclarationOfAuditorsReportPresence`
Declaration of director's report presence `cipc-ca:DeclarationOfDirectorsReportPresence`
Declaration of board's approval (AGM for co-operatives) `cipc-ca:DeclarationOfBoardsApprovalAGMForCooperatives`
Disclosure of reasons for failure of approval [text block] `cipc-ca:DisclosureOfReasonsForFailureOfApprovalExplanatory`
Disclosure of proposed actions to address situation of failure [text block] `cipc-ca:DisclosureOfProposedActionsToAddressSituationOfFailureExplanatory`
Disclosure of errors or misstatements made in financial statements [text block] `cipc-ca:DisclosureOfErrorsOrMisstatementsMadeInFinancialStatementsExplanatory`
Declaration of signature by authorised director `cipc-ca:DeclarationOfSignatureByAuthorisedDirector`
Declaration of presentation of financial statement to first stakeholders meeting after board's approval `cipc-ca:DeclarationOfPresentationOfFinancialStatementToFirstStakeholdersMeetingAfterBoardsApproval`
Declaration of holding company and ultimate holding company `cipc-ca:DeclarationOfHoldingCompanyAndUltimateHoldingCompany`
Declaration of company being regulated `cipc-ca:DeclarationOfCompanyBeingRegulated`
Declaration of submitting list of persons who hold significant beneficial interests `cipc-ca:DeclarationOfSubmittingListOfPersonsWhoHoldSignificantBeneficialInterests`
Name of person who holds significant beneficial interest `cipc-ca:NameOfPersonWhoHoldsSignificantBeneficialInterest`
Description of other class of securities held `cipc-ca:DescriptionOfOtherClassOfSecuritiesHeld`
Number of securities held `cipc-ca:NumberOfSecuritiesHeld`
Extent of beneficial interest `cipc-ca:ExtentOfBeneficialInterest`
Shares offered to public `cipc-ca:SharesOfferedToPublic`
Solvency and Liquidity tests satisfied `cipc-ca:SolvencyAndLiquidityTestsSatisfied`
Description of other reason `cipc-ca:DescriptionOfOtherReason`
Disclosure of directors' report [text block] `cipc-ca:DisclosureOfDirectorsReportExplanatory`
Summary of annual financial statements [text block] `cipc-ca:SummaryOfAnnualFinancialStatementsExplanatory`
Basis of preparation of annual financial statements (specific to Directors’ report) [text block] `cipc-ca:BasisOfPreparationOfAnnualFinancialStatementsSpecificToDirectorsReportExplanatory`
Disclosure of nature of business [text block] `cipc-ca:DisclosureOfNatureOfBusinessExplanatory`
Disclosure of company results [text block] `cipc-ca:DisclosureOfCompanyResultsExplanatory`
Disclosure of financial performance [text block] `cipc-ca:DisclosureOfFinancialPerformanceExplanatory`
Disclosure of financial position [text block] `cipc-ca:DisclosureOfFinancialPositionExplanatory`
Disclosure of capital expenditure [text block] `cipc-ca:DisclosureOfCapitalExpenditureExplanatory`
Disclosure of subsidiaries, joint arrangements and associates [text block] `cipc-ca:DisclosureOfSubsidiariesJointArrangementsAndAssociatesExplanatory`
Disclosure of stated capital [text block] `cipc-ca:DisclosureOfStatedCapitalExplanatory`
Disclosure of special resolutions [text block] `cipc-ca:DisclosureOfSpecialResolutionsExplanatory`
Disclosure of related party transactions [text block] `cipc-ca:DisclosureOfRelatedPartyTransactionsExplanatory`
Disclosure of shareholder spread [text block] `cipc-ca:DisclosureOfShareholderSpreadExplanatory`
Disclosure of dividend declaration [text block] `cipc-ca:DisclosureOfDividendDeclarationExplanatory`
Disclosure of directors [text block] `cipc-ca:DisclosureOfDirectorsExplanatory`
Disclosure of loans or other financial assistance to directors [text block] `cipc-ca:DisclosureOfLoansOrOtherFinancialAssistanceToDirectorsExplanatory`
Disclosure of secretary [text block] `cipc-ca:DisclosureOfSecretaryExplanatory`
Disclosure of directors' shareholdings [text block] `cipc-ca:DisclosureOfDirectorsShareholdingsExplanatory`
Disclosure of borrowing powers [text block] `cipc-ca:DisclosureOfBorrowingPowersExplanatory`
Disclosure of going concern (specific to Directors’ report) [text block] `cipc-ca:DisclosureOfGoingConcernSpecificToDirectorsReportExplanatory`
Disclosure of events after reporting date [text block] `cipc-ca:DisclosureOfEventsAfterReportingDateExplanatory`
Disclosure of industry matters [text block] `cipc-ca:DisclosureOfIndustryMattersExplanatory`
Disclosure of bond issue under Bond Exchange of South Africa Domestic Medium Term Note programme [text block] `cipc-ca:DisclosureOfBondIssueUnderBondExchangeOfSouthAfricaDomesticMediumTermNoteProgrammeExplanatory`
Disclosure of borrowings (specific to Directors’ report) [text block] `cipc-ca:DisclosureOfBorrowingsSpecificToDirectorsReportExplanatory`
Disclosure of auditors [text block] `cipc-ca:DisclosureOfAuditorsExplanatory`
Disclosure of annual general meeting [text block] `cipc-ca:DisclosureOfAnnualGeneralMeetingExplanatory`
Disclosure of domicile, country of incorporation and registered office [text block] `cipc-ca:DisclosureOfDomicileCountryOfIncorporationAndRegisteredOfficeExplanatory`
Disclosure of holding company and ultimate holding company [text block] `cipc-ca:DisclosureOfHoldingCompanyAndUltimateHoldingCompanyExplanatory`
Disclosure of directors' responsibility [text block] `cipc-ca:DisclosureOfDirectorsResponsibilityExplanatory`
Directors' responsibility statement [text block] `cipc-ca:DirectorsResponsibilityStatementExplanatory`
Disclosure of compliance with Companies Act [text block] `cipc-ca:DisclosureOfComplianceWithCompaniesActExplanatory`
Disclosure of applied standard [text block] `cipc-ca:DisclosureOfAppliedStandardExplanatory`
Disclosure of cash flow [text block] `cipc-ca:DisclosureOfCashFlowExplanatory`
Disclosure of authorised director's approval of annual financial statements [text block] `cipc-ca:DisclosureOfAuthorisedDirectorsApprovalOfAnnualFinancialStatementsExplanatory`
Name of director authorised to approve annual financial statements `cipc-ca:NameOfDirectorAuthorisedToApproveAnnualFinancialStatements`
Identity number of director authorised to approve annual financial statements `cipc-ca:IdentityNumberOfDirectorAuthorisedToApproveAnnualFinancialStatements`
Passport number of director authorised to approve annual financial statements `cipc-ca:PassportNumberOfDirectorAuthorisedToApproveAnnualFinancialStatements`
Date of approval of annual financial statements `cipc-ca:DateOfApprovalOfAnnualFinancialStatements`
Disclosure of assurance of internal risk control systems [text block] `cipc-ca:DisclosureOfAssuranceOfInternalRiskControlSystemsExplanatory`
Disclosure of company secretary's statement [text block] `cipc-ca:DisclosureOfCompanySecretarysStatementExplanatory`
Name of company secretary `cipc-ca:NameOfCompanySecretary`
Identity number of company secretary `cipc-ca:IdentityNumberOfCompanySecretary`
Registration number of company secretary `cipc-ca:RegistrationNumberOfCompanySecretary`
Telephone number of company secretary `cipc-ca:TelephoneNumberOfCompanySecretary`
E-mail address of company secretary `cipc-ca:EmailAddressOfCompanySecretary`
Business address of company secretary `cipc-ca:BusinessAddressOfCompanySecretary`
Postal address of company secretary `cipc-ca:PostalAddressOfCompanySecretary`
Disclosure of auditor's report [text block] `cipc-ca:DisclosureOfAuditorsReportExplanatory`
Disclosure of auditor's responsibility [text block] `cipc-ca:DisclosureOfAuditorsResponsibilityExplanatory`
Disclosure of auditor's opinion [text block] `cipc-ca:DisclosureOfAuditorsOpinionExplanatory`
Disclosure of emphasis of matter and other matters [text block] `cipc-ca:DisclosureOfEmphasisOfMatterAndOtherMattersExplanatory`
Disclosure of going concern and material uncertainty related to going concern [text block] `cipc-ca:DisclosureOfGoingConcernAndMaterialUncertaintyRelatedToGoingConcernExplanatory`
Disclosure of reports on legal and other regulatory matters [text block] `cipc-ca:DisclosureOfReportsOnLegalAndOtherRegulatoryMattersExplanatory`
Disclosure of auditor's approval of annual financial statements [text block] `cipc-ca:DisclosureOfAuditorsApprovalOfAnnualFinancialStatementsExplanatory`
Date of auditor's approval of annual financial statements `cipc-ca:DateOfAuditorsApprovalOfAnnualFinancialStatements`
Name of auditor `cipc-ca:NameOfAuditor`
Practice number of auditor `cipc-ca:PracticeNumberOfAuditor`
Name of auditing company `cipc-ca:NameOfAuditingCompany`
Practice number of auditing company `cipc-ca:PracticeNumberOfAuditingCompany`
Telephone number of auditor `cipc-ca:TelephoneNumberOfAuditor`
E-mail address of auditor `cipc-ca:EmailAddressOfAuditor`
Business address of auditor `cipc-ca:BusinessAddressOfAuditor`
Postal address of auditor `cipc-ca:PostalAddressOfAuditor`
Disclosure of independent reviewer's report [text block] `cipc-ca:DisclosureOfIndependentReviewersReportExplanatory`
Disclosure of independent reviewer's responsibility [text block] `cipc-ca:DisclosureOfIndependentReviewersResponsibilityExplanatory`
Disclosure of independent reviewer's opinion [text block] `cipc-ca:DisclosureOfIndependentReviewersOpinionExplanatory`
Disclosure of independent reviewer's other matters [text block] `cipc-ca:DisclosureOfIndependentReviewersOtherMattersExplanatory`
Disclosure of independent reviewer's conclusion [text block] `cipc-ca:DisclosureOfIndependentReviewersConclusionExplanatory`
Basis for review opinion/conclusion `cipc-ca:BasisForReviewOpinionConclusion`
Scope of review `cipc-ca:ScopeOfReview`
Introduction paragraph `cipc-ca:IntroductionParagraph`
Disclosure of other reports required by Companies Act [text block] `cipc-ca:DisclosureOfOtherReportsRequiredByCompaniesActExplanatory`
Disclosure of independent reviewer's approval of annual financial statements [text block] `cipc-ca:DisclosureOfIndependentReviewersApprovalOfAnnualFinancialStatementsExplanatory`
Date of independent reviewer's approval of annual financial statements `cipc-ca:DateOfIndependentReviewersApprovalOfAnnualFinancialStatements`
Name of independent reviewer `cipc-ca:NameOfIndependentReviewer`
Practice number of independent reviewer `cipc-ca:PracticeNumberOfIndependentReviewer`
Name of independent reviewer's company `cipc-ca:NameOfIndependentReviewersCompany`
Practice number of independent reviewer's company `cipc-ca:PracticeNumberOfIndependentReviewersCompany`
Telephone number of independent reviewer `cipc-ca:TelephoneNumberOfIndependentReviewer`
E-mail address of independent reviewer `cipc-ca:EmailAddressOfIndependentReviewer`
Business address of independent reviewer `cipc-ca:BusinessAddressOfIndependentReviewer`
Postal address of independent reviewer `cipc-ca:PostalAddressOfIndependentReviewer`
Disclosure of directors' remuneration [text block] `cipc-ca:DisclosureOfDirectorsRemunerationExplanatory`
Name of director or prescribed officer `cipc-ca:NameOfDirectorOrPrescribedOfficer`
Nationality of director or prescribed officer `cipc-ca:NationalityOfDirectorOrPrescribedOfficer`
Identity number of director or prescribed officer `cipc-ca:IdentityNumberOfDirectorOrPrescribedOfficer`
Passport number of director or prescribed officer `cipc-ca:PassportNumberOfDirectorOrPrescribedOfficer`
Member of audit committee `cipc-ca:MemberOfAuditCommittee`
Member of social and ethics committee `cipc-ca:MemberOfSocialAndEthicsCommittee`
Services to company `cipc-ca:ServicesToCompany`
Services to other group companies `cipc-ca:ServicesToOtherGroupCompanies`
Services in connection with company or group companies' affairs `cipc-ca:ServicesInConnectionWithCompanyOrGroupCompaniesAffairs`
Director's salary `cipc-ca:DirectorsSalary`
Bonuses and performance-related payments `cipc-ca:BonusesAndPerformancerelatedPayments`
Other benefits and costs `cipc-ca:OtherBenefitsAndCosts`
Expense allowances `cipc-ca:ExpenseAllowances`
Contributions paid under any pension scheme `cipc-ca:ContributionsPaidUnderAnyPensionScheme`
Cash incentives `cipc-ca:CashIncentives`
Value of any option or right given `cipc-ca:ValueOfAnyOptionOrRightGiven`
Financial assistance for subscription of shares `cipc-ca:FinancialAssistanceForSubscriptionOfShares`
Loans given by company `cipc-ca:LoansGivenByCompany`
Interest-free loans `cipc-ca:InterestfreeLoans`
Other benefits `cipc-ca:OtherBenefits`
Pensions paid or receivable `cipc-ca:PensionsPaidOrReceivable`
Amounts paid or payable to pension scheme `cipc-ca:AmountsPaidOrPayableToPensionScheme`
Compensation for loss of office `cipc-ca:CompensationForLossOfOffice`
Director's remuneration `cipc-ca:DirectorsRemuneration`
Class of securities issued `cipc-ca:ClassOfSecuritiesIssued`
Number of securities issued `cipc-ca:NumberOfSecuritiesIssued`
Consideration received for securities `cipc-ca:ConsiderationReceivedForSecurities`
Disclosure of details of service contracts of current directors and prescribed officers in company [text block] `cipc-ca:DisclosureOfDetailsOfServiceContractsOfCurrentDirectorsAndPrescribedOfficersInCompanyExplanatory`
Disclosure of corporate governance [text block] `cipc-ca:DisclosureOfCorporateGovernanceExplanatory`
Disclosure of compliance with King IV Code [text block] `cipc-ca:DisclosureOfComplianceWithKingIVCodeExplanatory`
Disclosure of King IV Code principles application [text block] `cipc-ca:DisclosureOfKingIVCodePrinciplesApplicationExplanatory`
Disclosure of non-compliance with King IV Code [text block] `cipc-ca:DisclosureOfNoncomplianceWithKingIVCodeExplanatory`
Disclosure of boards and directors [text block] `cipc-ca:DisclosureOfBoardsAndDirectorsExplanatory`
Disclosure of role and function of board [text block] `cipc-ca:DisclosureOfRoleAndFunctionOfBoardExplanatory`
Disclosure of board's composition [text block] `cipc-ca:DisclosureOfBoardsCompositionExplanatory`
Disclosure of board's appointment process [text block] `cipc-ca:DisclosureOfBoardsAppointmentProcessExplanatory`
Disclosure of director development [text block] `cipc-ca:DisclosureOfDirectorDevelopmentExplanatory`
Disclosure of performance assessment [text block] `cipc-ca:DisclosureOfPerformanceAssessmentExplanatory`
Disclosure of board committees [text block] `cipc-ca:DisclosureOfBoardCommitteesExplanatory`
Disclosure of group boards [text block] `cipc-ca:DisclosureOfGroupBoardsExplanatory`
Disclosure of governance of company secretary position [text block] `cipc-ca:DisclosureOfGovernanceOfCompanySecretaryPositionExplanatory`
Disclosure of corporate citizenship [text block] `cipc-ca:DisclosureOfCorporateCitizenshipExplanatory`
Disclosure of remuneration committee [text block] `cipc-ca:DisclosureOfRemunerationCommitteeExplanatory`
Disclosure of audit committees [text block] `cipc-ca:DisclosureOfAuditCommitteesExplanatory`
Disclosure of membership and resources of audit committee [text block] `cipc-ca:DisclosureOfMembershipAndResourcesOfAuditCommitteeExplanatory`
Disclosure of responsibilities of audit committee [text block] `cipc-ca:DisclosureOfResponsibilitiesOfAuditCommitteeExplanatory`
Disclosure of internal assurance providers [text block] `cipc-ca:DisclosureOfInternalAssuranceProvidersExplanatory`
Disclosure of external assurance providers [text block] `cipc-ca:DisclosureOfExternalAssuranceProvidersExplanatory`
Disclosure of audit committees reporting [text block] `cipc-ca:DisclosureOfAuditCommitteesReportingExplanatory`
Disclosure of risk management [text block] `cipc-ca:DisclosureOfRiskManagementExplanatory`
Disclosure of responsibility for risk management [text block] `cipc-ca:DisclosureOfResponsibilityForRiskManagementExplanatory`
Disclosure of risk assessment [text block] `cipc-ca:DisclosureOfRiskAssessmentExplanatory`
Disclosure of risk identification [text block] `cipc-ca:DisclosureOfRiskIdentificationExplanatory`
Disclosure of risk quantification and response [text block] `cipc-ca:DisclosureOfRiskQuantificationAndResponseExplanatory`
Disclosure of assurance over risk management process [text block] `cipc-ca:DisclosureOfAssuranceOverRiskManagementProcessExplanatory`
Disclosure of key risks [text block] `cipc-ca:DisclosureOfKeyRisksExplanatory`
Disclosure of information technology committee [text block] `cipc-ca:DisclosureOfInformationTechnologyCommitteeExplanatory`
Disclosure of internal audit [text block] `cipc-ca:DisclosureOfInternalAuditExplanatory`
Disclosure of need and role of internal audit [text block] `cipc-ca:DisclosureOfNeedAndRoleOfInternalAuditExplanatory`
Disclosure of internal audit's approach and plan [text block] `cipc-ca:DisclosureOfInternalAuditsApproachAndPlanExplanatory`
Disclosure of internal audit's status in company [text block] `cipc-ca:DisclosureOfInternalAuditsStatusInCompanyExplanatory`
Exemption by applying to Companies Tribunal `cipc-ca:ExemptionByApplyingToCompaniesTribunal`
Exemption reference number `cipc-ca:ExemptionReferenceNumber`
Disclosure of social and ethics committee [text block] `cipc-ca:DisclosureOfSocialAndEthicsCommitteeExplanatory`
Disclosure of integrated sustainability reporting [text block] `cipc-ca:DisclosureOfIntegratedSustainabilityReportingExplanatory`
Disclosure of transparency and accountability [text block] `cipc-ca:DisclosureOfTransparencyAndAccountabilityExplanatory`
Disclosure of methods and timing of reporting [text block] `cipc-ca:DisclosureOfMethodsAndTimingOfReportingExplanatory`
Disclosure of compliance with laws, regulations, rules and standards [text block] `cipc-ca:DisclosureOfComplianceWithLawsRegulationsRulesAndStandardsExplanatory`
Disclosure of managing stakeholder relationships [text block] `cipc-ca:DisclosureOfManagingStakeholderRelationshipsExplanatory`
Disclosure of dispute resolution [text block] `cipc-ca:DisclosureOfDisputeResolutionExplanatory`
Disclosure of fundamental and affected transactions [text block] `cipc-ca:DisclosureOfFundamentalAndAffectedTransactionsExplanatory`
Disclosure of acquisition or disposals committee [text block] `cipc-ca:DisclosureOfAcquisitionOrDisposalsCommitteeExplanatory`
Number of female members `cipc-ca:NumberOfFemaleMembers`
Number of male members `cipc-ca:NumberOfMaleMembers`
Number of members younger than 35 years `cipc-ca:NumberOfMembersYoungerThan35Years`
Number of members 35 years and older `cipc-ca:NumberOfMembers35YearsAndOlder`
Number of disabled persons who are members `cipc-ca:NumberOfDisabledPersonsWhoAreMembers`
Number of Black members `cipc-ca:NumberOfBlackMembers`
Number of members of other races `cipc-ca:NumberOfMembersOfOtherRaces`
Number of members who are not natural persons `cipc-ca:NumberOfMembersWhoAreNotNaturalPersons`
Number of members as at foundation date `cipc-ca:NumberOfMembersAsAtFoundationDate`
Number of current members `cipc-ca:NumberOfCurrentMembers`
Number of persons employed by co-operative `cipc-ca:NumberOfPersonsEmployedByCooperative`
Disclosure of business combinations (specific to Directors’ report) [text block] `cipc-ca:DisclosureOfBusinessCombinationsSpecificToDirectorsReportExplanatory`
Amounts due from customers under construction contracts `cipc-ca:AmountsDueFromCustomersUnderConstructionContracts`
Available-for-sale financial assets `cipc-ca:AvailableforsaleFinancialAssets`
Current deferred acquisition costs `cipc-ca:CurrentDeferredAcquisitionCosts`
Current insurance contract liabilities `cipc-ca:CurrentInsuranceContractLiabilities`
Current loans and advances `cipc-ca:CurrentLoansAndAdvances`
Current policyholder liabilities under investment contracts and first party cell captives (at fair value through profit and loss) `cipc-ca:CurrentPolicyholderLiabilitiesUnderInvestmentContractsAndFirstPartyCellCaptivesAtFairValueThroughProfitAndLoss`
Current reinsurance assets `cipc-ca:CurrentReinsuranceAssets`
Current reinsurance liabilities `cipc-ca:CurrentReinsuranceLiabilities`
Customer accounts `cipc-ca:CustomerAccounts`
Debt securities in issue `cipc-ca:DebtSecuritiesInIssue`
Deposits and debt funding `cipc-ca:DepositsandDebtFunding`
Employee benefit assets `cipc-ca:EmployeeBenefitAssets`
Loans and advances `cipc-ca:LoansAndAdvances`
Non-current deferred acquisition costs `cipc-ca:NoncurrentDeferredAcquisitionCosts`
Non-current insurance contract liabilities `cipc-ca:NoncurrentInsuranceContractLiabilities`
Non-current loans and advances `cipc-ca:NoncurrentLoansAndAdvances`
Non-current policyholder liabilities under investment contracts and first party cell captives (at fair value through profit and loss) `cipc-ca:NoncurrentPolicyholderLiabilitiesUnderInvestmentContractsAndFirstPartyCellCaptivesAtFairValueThroughProfitAndLoss`
Non-current reinsurance assets `cipc-ca:NoncurrentReinsuranceAssets`
Non-current reinsurance liabilities `cipc-ca:NoncurrentReinsuranceLiabilities`
Policyholder liabilities under investment contracts and first party cell captives (at fair value through profit and loss) `cipc-ca:PolicyholderLiabilitiesUnderInvestmentContractsAndFirstPartyCellCaptivesAtFairValueThroughProfitAndLoss`
Policyholders assets `cipc-ca:PolicyholdersAssets`
Preference share capital `cipc-ca:PreferenceShareCapital`
Preference share premium `cipc-ca:PreferenceSharePremium`
Reserves `cipc-ca:Reserves`
Retirement benefit assets `cipc-ca:RetirementBenefitAssets`
Retirement benefit obligation `cipc-ca:RetirementBenefitObligation`
Trading portfolio assets `cipc-ca:TradingPortfolioAssets`
Trading portfolio liabilities `cipc-ca:TradingPortfolioLiabilities`
Provisions and other liabilities `cipc-ca:ProvisionsAndOtherLiabilities`
Reinsurance revenue `cipc-ca:ReinsuranceRevenue`
Exchange differences on translating foreign operations `cipc-ca:ExchangeDifferencesOnTranslatingForeignOperations`
Fair value gains arising during the reporting period fair value through other comprehensive income `cipc-ca:FairValueGainsArisingDuringTheReportingPeriodFairValueThroughOtherComprehensiveIncome`
Deferred tax fair value through other comprehensive income `cipc-ca:DeferredTaxFairValueThroughOtherComprehensiveIncome`
Increase (decrease) in loans and advances to banks and customers `cipc-ca:IncreaseDecreaseInLoansAndAdvancesToBanksAndCustomers`
Increase (decrease) in reverse repurchase agreements and other similar lending `cipc-ca:IncreaseDecreaseInReverseRepurchaseAgreementsAndOtherSimilarLending`
Increase (decrease) in deposits and debt securities in issue `cipc-ca:IncreaseDecreaseInDepositsAndDebtSecuritiesInIssue`
Increase (decrease) in repurchase agreements and other similar borrowings `cipc-ca:IncreaseDecreaseInRepurchaseAgreementsAndotherSimilarBorrowings`
Increase (decrease) in derivative financial instruments `cipc-ca:IncreaseDecreaseInDerivativeFinancialInstruments`
Increase (decrease) in trading assets `cipc-ca:IncreaseDecreaseInTradingAssets`
Increase (decrease) in trading liabilities `cipc-ca:IncreaseDecreaseInTradingLiabilities`
Repayments by related parties `cipc-ca:RepaymentsByRelatedParties`
Repayments to related parties `cipc-ca:RepaymentsToRelatedParties`
Increase in finance sourced from related parties `cipc-ca:IncreaseInFinanceSourcedFromRelatedParties`
Repayment of finance sourced from related parties `cipc-ca:RepaymentOfFinanceSourcedFromRelatedParties`
Issuance of subordinated debt `cipc-ca:IssuanceOfSubordinatedDebt`
Redemption of subordinated debt `cipc-ca:RedemptionOfSubordinatedDebt`
Settlement of BEE transaction `cipc-ca:SettlementOfBEETransaction`
Equity transactions with non-controlling interests `cipc-ca:EquityTransactionsWithNoncontrollingInterests`
Income from investment management and life insurance `cipc-ca:IncomefromInvestmentManagementandLifeInsurance`
Investment management and service fee income and gains `cipc-ca:InvestmentManagementandServiceFeeIncomeAndGains`
Fair value adjustments to investment management liabilities and third party fund interests `cipc-ca:FairValueAdjustmentstoInvestmentManagementLiabilitiesandThirdPartyFundInterests`
Insurance premiums received `cipc-ca:InsurancePremiumsReceived`
Insurance benefits and claims paid `cipc-ca:InsuranceBenefitsandClaimsPaid`
Insurance benefits and/or claims `cipc-ca:InsuranceBenefitsAndOrClaims`
Other gains and losses on financial instruments `cipc-ca:OtherGainsandLossesonFinancialInstruments`
Expected credit losses/impairments `cipc-ca:ExpectedCreditLossesImpairments`
Effective interest expense `cipc-ca:EffectiveInterestExpense`
Other interest expense `cipc-ca:OtherInterestExpense`
Interest revenue, other `cipc-ca:InterestRevenueOther`
Non-interest income from contracts with customers `cipc-ca:NoninterestIncomeFromContractsWithCustomers`
Net income before capital items and equity accounted earnings `cipc-ca:NetIncomeBeforeCapitalItemsAndEquityAccountedEarnings`
Increase (decrease) in income-earning assets `cipc-ca:IncreaseDecreaseInIncomeearningAssets`
Increase (decrease) in deposits, trading and other liabilities `cipc-ca:IncreaseDecreaseInDepositsTradingAndOtherLiabilities`
Direct taxation paid `cipc-ca:DirectTaxationPaid`
Net purchase (proceeds) of financial instruments `cipc-ca:NetPurchaseProceedsOfFinancialInstruments`
Proceeds on realisation of fair value gain on cash and cash equivalents `cipc-ca:ProceedsOnRealisationOfFairValueGainOnCashAndCashEquivalents`
Repayment of (proceeds on) collateral deposits payable `cipc-ca:RepaymentOfProceedsOnCollateralDepositsPayable`
Acquisitions of associates and joint ventures `cipc-ca:AcquisitionsOfAssociatesAndJointVentures`
Capital expenditure on intangible assets `cipc-ca:CapitalExpenditureOnIntangibleAssets`
Buy-back (issuance) of ordinary share capital `cipc-ca:BuybackIssuanceOfOrdinaryShareCapital`
Operating profit `cipc-ca:OperatingProfit`
Gain (loss) recognised on disposal of interest in former associate `cipc-ca:GainLossRecognisedOnDisposalOfInterestInFormerAssociate`
Gain (loss) recognised on disposal of interest in former joint venture `cipc-ca:GainLossRecognisedOnDisposalOfInterestInFormerJointVenture`
Marketable loans and advances `cipc-ca:MarketableLoansAndAdvances`
Current marketable loans and advances `cipc-ca:CurrentMarketableLoansAndAdvances`
Non-current marketable loans and advances `cipc-ca:NoncurrentMarketableLoansAndAdvances`
Commodities `cipc-ca:Commodities`
Current commodities `cipc-ca:CurrentCommodities`
Non-current commodities `cipc-ca:NoncurrentCommodities`
Investment securities `cipc-ca:InvestmentSecurities`
Current investment securities `cipc-ca:CurrentInvestmentSecurities`
Non-current investment securities `cipc-ca:NoncurrentInvestmentSecurities`
Short trading positions `cipc-ca:ShortTradingPositions`
Other fair value gains (losses) `cipc-ca:OtherFairValueGainsOrLosses`
Profit (loss) before direct and indirect tax `cipc-ca:ProfitLossBeforeDirectAndIndirectTax`
Indirect tax `cipc-ca:IndirectTax`
Profit (loss), attributable to contingent convertible securities `cipc-ca:ProfitLossAttributableToContingentConvertibleSecurities`
Profit (loss), attributable to preference shares `cipc-ca:ProfitLossAttributableToPreferenceShares`
Comprehensive income, attributable to contingent convertible securities `cipc-ca:ComprehensiveIncomeAttributableToContingentConvertibleSecurities`
Comprehensive income, attributable to preference shares `cipc-ca:ComprehensiveIncomeAttributableToPreferenceShares`
Disclosure of indirect tax [text block] `cipc-ca:DisclosureOfIndirectTaxExplanatory`
Recognised profession of designated person performing Independent review of Annual Financial Statements `cipc-ca-enum:RecognisedProfessionOfDesignatedPersonPerformingIndependentReviewOfAnnualFinancialStatements`
Frequency of preparation of bank reconciliations, balance sheets and income and expense statements `cipc-ca-enum:FrequencyOfPreparationOfBankReconciliationsBalanceSheetsAndIncomeAndExpenseStatements`
Status of director or prescribed officer `cipc-ca-enum:StatusOfDirectorOrPrescribedOfficer`
Type of company `cipc-ca-enum:TypeOfCompany`
Type of auditors' opinion `cipc-ca-enum:TypeOfAuditorsOpinion`
Disclosure of compliance with standard `cipc-ca-enum:DisclosureOfComplianceWithStandard`
Executive or non-executive `cipc-ca-enum:ExecutiveOrNonexecutive`
Professional designation of individual responsible for preparation or supervising preparation of financial statements `cipc-ca-enum:ProfessionalDesignationOfIndividualResponsibleForPreparationOrSupervisingPreparationOfFinancialStatements`
Financial assistance for subscription of securities `cipc-ca-enum:FinancialAssistanceForSubscriptionOfSecurities`
Loans granted or other financial assistance to directors `cipc-ca-enum:LoansGrantedOrOtherFinancialAssistanceToDirectors`
Distributions to shareholders authorised by board `cipc-ca-enum:DistributionsToShareholdersAuthorisedByBoard`
Capitalization of shares `cipc-ca-enum:CapitalizationOfShares`
Company or subsidiary acquiring company's shares `cipc-ca-enum:CompanyOrSubsidiaryAcquiringCompanysShares`
Amalgamations or Mergers `cipc-ca-enum:AmalgamationsOrMergers`
Transfer by company of money or other property other than own shares `cipc-ca-enum:TransferByCompanyOfMoneyOrOtherPropertyOtherThanOwnShares`
Other reason `cipc-ca-enum:OtherReason`
B-BBEE contributor level `cipc-ca-enum:BBBEEContributorLevel`
Class of securities held `cipc-ca-enum:ClassOfSecuritiesHeld`
Type of assurance `cipc-ca-enum:TypeOfAssurance`
Accruals `ifrs-smes:Accruals`
Accruals classified as current `ifrs-smes:AccrualsClassifiedAsCurrent`
Accruals classified as non-current `ifrs-smes:AccrualsClassifiedAsNoncurrent`
Accumulated allowance for uncollectible minimum lease payments receivable `ifrs-smes:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable`
Acquisitions through business combinations, biological assets `ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets`
Acquisitions through business combinations, defined benefit obligation, at present value `ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue`
Acquisitions through business combinations, intangible assets other than goodwill `ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`
Acquisitions through business combinations, investment property at fair value through profit or loss `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentProperty`
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Acquisitions through business combinations, property, plant and equipment `ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment`
Actuarial assumption of discount rates `ifrs-smes:ActuarialAssumptionOfDiscountRates`
Actuarial assumption of expected rates of return on plan assets `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets`
Actuarial assumption of expected rates of salary increases `ifrs-smes:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`
Actuarial assumption of medical cost trend rates `ifrs-smes:ActuarialAssumptionOfMedicalCostTrendRates`
Actuarial gains (losses) recognised in profit or loss, defined benefit plan `ifrs-smes:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan`
Additional provisions, other provisions `ifrs-smes:AdditionalProvisionsOtherProvisions`
Additional recognition, goodwill `ifrs-smes:AdditionalRecognitionGoodwill`
Additions other than through business combinations, biological assets `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets`
Additions other than through business combinations, intangible assets other than goodwill `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`
Additions other than through business combinations, investment property at fair value through profit or loss `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty`
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Additions other than through business combinations, property, plant and equipment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment`
Address of entity's registered office `ifrs-smes:AddressOfRegisteredOfficeOfEntity`
Adjustments for accrued income (expenses) not yet received (paid) `ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid`
Adjustments for current tax of prior periods `ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod`
Adjustments for decrease (increase) in inventories `ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories`
Adjustments for decrease (increase) in other operating receivables `ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables`
Adjustments for decrease (increase) in trade accounts receivable `ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable`
Adjustments for depreciation and amortisation expense `ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense`
Adjustments for fair value losses (gains) `ifrs-smes:AdjustmentsForFairValueGainsLosses`
Adjustments for finance costs `ifrs-smes:AdjustmentsForFinanceCosts`
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`
Adjustments for income tax expense `ifrs-smes:AdjustmentsForIncomeTaxExpense`
Adjustments for increase (decrease) in other operating payables `ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables`
Adjustments for increase (decrease) in trade accounts payable `ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable`
Adjustments for losses (gains) on disposal of non-current assets `ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets`
Adjustments for non-cash finance costs `ifrs-smes:AdjustmentsForNoncashFinanceCosts`
Adjustments for non-cash income tax expense `ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense`
Adjustments for non-controlling interests `ifrs-smes:AdjustmentsForNoncontrollingInterests`
Adjustments for provisions `ifrs-smes:AdjustmentsForProvisions`
Adjustments to reconcile profit (loss) `ifrs-smes:AdjustmentsForReconcileProfitLoss`
Adjustments for share-based payments `ifrs-smes:AdjustmentsForSharebasedPayments`
Adjustments for undistributed profits of associates `ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates`
Adjustments for unrealised foreign exchange losses (gains) `ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains`
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders `ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders`
Administrative expenses `ifrs-smes:AdministrativeExpense`
Aircraft `ifrs-smes:Aircraft`
Amortisation, goodwill `ifrs-smes:AmortisationGoodwill`
Amortisation, intangible assets other than goodwill `ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill`
Amortisation method, intangible assets other than goodwill `ifrs-smes:AmortisationMethodIntangibleAssetsOtherThanGoodwill`
Amount of reclassifications or changes in presentation `ifrs-smes:AmountOfReclassificationsOrChangesInPresentation`
Amounts payable, related party transactions `ifrs-smes:AmountsPayableRelatedPartyTransactions`
Amounts receivable, related party transactions `ifrs-smes:AmountsReceivableRelatedPartyTransactions`
Analysis of change in deferred tax assets [text block] `ifrs-smes:AnalysisOfChangeInDeferredTaxAssetsExplanatory`
Analysis of change in deferred tax liabilities [text block] `ifrs-smes:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory`
Asset recognised for expected reimbursement, other provisions `ifrs-smes:AssetRecognisedForExpectedReimbursementOtherProvisions`
Assets `ifrs-smes:Assets`
Assets for which entity has binding sale agreement `ifrs-smes:AssetsForWhichEntityHasBindingSaleAgreement`
Assets that entity continues to recognise `ifrs-smes:AssetsThatEntityContinuesToRecognise`
Assets with significant risk of material adjustments within next financial year `ifrs-smes:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear`
Associated liabilities that entity continues to recognise `ifrs-smes:AssociatedLiabilitiesThatEntityContinuesToRecognise`
Balances with banks `ifrs-smes:BalancesWithBanks`
Bank overdrafts `ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents`
Other banking arrangements, classified as cash equivalents `ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents`
Description of basis for determining which entities are included in combined financial statements `ifrs-smes:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements`
Description of basis of preparation of combined financial statements `ifrs-smes:BasisOfPreparationOfCombinedFinancialStatements`
Biological assets `ifrs-smes:BiologicalAssets`
Biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:BiologicalAssetsAtCost`
Biological assets, at fair value `ifrs-smes:BiologicalAssetsAtFairValue`
Borrowings `ifrs-smes:Borrowings`
Brand names `ifrs-smes:BrandNames`
Buildings `ifrs-smes:Buildings`
Cash `ifrs-smes:Cash`
Cash advances and loans made to other parties, classified as investing activities `ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`
Cash and cash equivalents held by entity unavailable for use by group `ifrs-smes:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup`
Cash and cash equivalents if different from statement of financial position `ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition`
Cash equivalents `ifrs-smes:CashEquivalents`
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`
Cash flows from (used in) financing activities `ifrs-smes:CashFlowsFromUsedInFinancingActivities`
Cash flows from (used in) investing activities `ifrs-smes:CashFlowsFromUsedInInvestingActivities`
Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`
Cash on hand `ifrs-smes:CashOnHand`
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities `ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`
Increase (decrease) in biological assets `ifrs-smes:ChangesInBiologicalAssets`
Increase (decrease) in defined benefit obligation, at present value `ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue`
Increase (decrease) in equity `ifrs-smes:ChangesInEquity`
Increase (decrease) in goodwill `ifrs-smes:ChangesInGoodwill`
Increase (decrease) in intangible assets other than goodwill `ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill`
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`
Increase (decrease) in investment property at fair value through profit or loss `ifrs-smes:ChangesInInvestmentProperty`
Increase (decrease) in other provisions `ifrs-smes:ChangesInOtherProvisions`
Increase (decrease) in plan assets, at fair value `ifrs-smes:ChangesInPlanAssetsAtFairValue`
Increase (decrease) in property, plant and equipment `ifrs-smes:ChangesInPropertyPlantAndEquipment`
Increase (decrease) in reimbursement rights, at fair value `ifrs-smes:ChangesInReimbursementRightsAtFairValue`
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group `ifrs-smes:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup`
Commitments in relation to joint ventures `ifrs-smes:CommitmentsInRelationToJointVentures`
Comprehensive income `ifrs-smes:ComprehensiveIncome`
Comprehensive income, attributable to non-controlling interests `ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests`
Comprehensive income, attributable to owners of parent `ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent`
Computer software `ifrs-smes:ComputerSoftware`
Construction in progress `ifrs-smes:ConstructionInProgress`
Contingent liabilities recognised as of acquisition date `ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate`
Contingent rents recognised as income `ifrs-smes:ContingentRentsRecognisedAsIncome`
Contingent rents recognised as income, classified as finance lease `ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease`
Contingent rents recognised as income, classified as operating lease `ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease`
Contractual commitments for acquisition of intangible assets `ifrs-smes:ContractualCommitmentsForAcquisitionOfIntangibleAssets`
Contractual commitments for acquisition of property, plant and equipment `ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment`
Contributions by plan participants, defined benefit obligation, at present value `ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue`
Copyrights, patents and other industrial property rights, service and operating rights `ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights`
Cost of business combination `ifrs-smes:CostOfBusinessCombination`
Cost of inventories recognised as expense during period `ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod`
Cost of sales `ifrs-smes:CostOfSales`
Cost relating to defined benefit plans `ifrs-smes:CostRelatingToDefinedBenefitPlans`
Cost relating to defined benefit plans for period included in cost of assets `ifrs-smes:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets`
Country of incorporation `ifrs-smes:CountryOfIncorporation`
Current and deferred tax relating to items credited (charged) directly to equity `ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity`
Current assets `ifrs-smes:CurrentAssets`
Current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:CurrentBiologicalAssetsAtCost`
Current biological assets, at fair value `ifrs-smes:CurrentBiologicalAssetsAtFairValue`
Current financial assets at fair value through profit or loss `ifrs-smes:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss`
Current financial assets that are debt instruments, at amortised cost `ifrs-smes:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost`
Current financial assets that are equity instruments, at cost `ifrs-smes:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost`
Current financial liabilities at amortised cost `ifrs-smes:CurrentFinancialLiabilitiesAtAmortisedCost`
Current financial liabilities at fair value through profit or loss `ifrs-smes:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss`
Current liabilities `ifrs-smes:CurrentLiabilities`
Current loan commitments, at cost `ifrs-smes:CurrentLoanCommitmentsAtCost`
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`
Current portion of non-current borrowings `ifrs-smes:CurrentPortionOfLongtermBorrowings`
Current provisions `ifrs-smes:CurrentProvisions`
Current provisions for employee benefits `ifrs-smes:CurrentProvisionsForEmployeeBenefits`
Current refunds provision `ifrs-smes:CurrentRefundsProvision`
Current tax assets `ifrs-smes:CurrentTaxAssets`
Current tax assets, current `ifrs-smes:CurrentTaxAssetsCurrent`
Current tax assets, non-current `ifrs-smes:CurrentTaxAssetsNoncurrent`
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used `ifrs-smes:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`
Current tax expense (income) `ifrs-smes:CurrentTaxExpenseIncome`
Current tax liabilities `ifrs-smes:CurrentTaxLiabilities`
Current tax liabilities, current `ifrs-smes:CurrentTaxLiabilitiesCurrent`
Current tax liabilities, non-current `ifrs-smes:CurrentTaxLiabilitiesNoncurrent`
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used `ifrs-smes:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`
Current tax relating to items credited (charged) directly to equity `ifrs-smes:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity`
Date of acquisition `ifrs-smes:DateOfAcquisition2013`
Date of authorisation for issue of financial statements `ifrs-smes:DateOfAuthorisationForIssueOfFinancialStatements2013`
Date of end of reporting period `ifrs-smes:DateOfEndOfReportingPeriod2013`
Date of end of reporting period of financial statements of subsidiary `ifrs-smes:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary`
Date of most recent comprehensive actuarial valuation `ifrs-smes:DateOfMostRecentComprehensiveActuarialValuation2013`
Debt instruments, amount contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsAmountContributedToFairValueOfPlanAssets`
Debt instruments, percentage contributed to fair value of plan assets `ifrs-smes:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets`
Decrease due to harvest, biological assets `ifrs-smes:DecreaseDueToHarvestBiologicalAssets`
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue`
Decrease (increase) through curtailments, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue`
Decrease (increase) through settlements, defined benefit obligation, at present value `ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue`
Decrease (increase) through settlements, plan assets, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue`
Decrease (increase) through settlements, reimbursement rights, at fair value `ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue`
Decrease through benefits paid, defined benefit obligation, at present value `ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue`
Decrease through benefits paid, plan assets, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue`
Decrease through benefits paid, reimbursement rights, at fair value `ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue`
Decrease through disposal of previously acquired businesses, goodwill `ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill`
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised `ifrs-smes:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised`
Deferred income `ifrs-smes:DeferredIncome`
Deferred income classified as current `ifrs-smes:DeferredIncomeClassifiedAsCurrent`
Deferred income classified as non-current `ifrs-smes:DeferredIncomeClassifiedAsNoncurrent`
Deferred tax assets `ifrs-smes:DeferredTaxAssets`
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used `ifrs-smes:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed`
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset `ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`
Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used `ifrs-smes:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed`
Deferred tax liability (asset) `ifrs-smes:DeferredTaxLiabilityAsset`
Deferred tax relating to items credited (charged) directly to equity `ifrs-smes:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity`
Defined benefit obligation, at present value `ifrs-smes:DefinedBenefitObligationAtPresentValue`
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`
Depreciation, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Depreciation method, biological assets, at cost `ifrs-smes:DepreciationMethodBiologicalAssetsAtCost`
Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Depreciation method, property, plant and equipment `ifrs-smes:DepreciationMethodPropertyPlantAndEquipment`
Depreciation, property, plant and equipment `ifrs-smes:DepreciationPropertyPlantAndEquipment`
Description of intangible assets material to entity `ifrs-smes:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity`
Description of accounting policy for recognising actuarial gains and losses [text block] `ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans`
Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`
Description of accounting policy for investments in joint ventures [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`
Description of accounting policy for measuring inventories [text block] `ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories`
Description of accounting policy for recognition of revenue [text block] `ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue`
Description of acquiree `ifrs-smes:DescriptionOfAcquiree`
Description of acquisition of assets by assuming directly related liabilities or means of finance lease `ifrs-smes:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease`
Description of acquisition of entity by means of equity issue `ifrs-smes:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue`
Actual return on plan assets and reimbursement right recognised as asset `ifrs-smes:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset`
Description of adjustments made to measure defined benefit obligation `ifrs-smes:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation`
Entity's own financial instruments included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`
Other assets used by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`
Property occupied by entity included in fair value of plan assets `ifrs-smes:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`
Description of assets or group of assets and liabilities if entity has binding sale agreement `ifrs-smes:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement`
Description of basis for preparing and presenting information not required by IFRS for SMEs `ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs`
Description of biological assets `ifrs-smes:DescriptionOfBiologicalAssets`
Description of components of cost of business combination `ifrs-smes:DescriptionOfComponentsOfCostOfBusinessCombination`
Description of conversion of debt to equity `ifrs-smes:DescriptionOfConversionOfDebtToEquity`
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable `ifrs-smes:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable`
Description of existence of restrictions on title, property, plant and equipment `ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment`
Description of expected timing of outflows, other provisions `ifrs-smes:DescriptionOfExpectedTimingOfOutflowsOtherProvisions`
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits `ifrs-smes:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits`
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-smes:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`
Description of fact that amount of change in accounting estimate is impracticable [text block] `ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable`
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-smes:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`
Description of factors that make up goodwill recognised `ifrs-smes:DescriptionOfFactorsThatMakeUpGoodwillRecognised`
Description of facts and circumstances of sale or plan `ifrs-smes:DescriptionOfFactsAndCircumstancesOfSaleOrPlan`
Description of financial instruments designated as hedging instruments `ifrs-smes:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument`
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur `ifrs-smes:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur`
Description of functional currency `ifrs-smes:DescriptionOfFunctionalCurrency`
Description of funding of obligations of other long-term employee benefits `ifrs-smes:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate`
Description of funding of obligations of termination benefits `ifrs-smes:DescriptionOfFundingOfObligationsOfTerminationBenefits`
Description of identification of financial statements to which separate financial statements relate `ifrs-smes:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate`
Disclosure of initial application of amendment to IFRS for SMEs [text block] `ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations`
Description of liability measurement for cash-settled share-based payment arrangements `ifrs-smes:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements`
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included `ifrs-smes:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded`
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed `ifrs-smes:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed`
Description of significant leasing arrangements by lessee classified as finance lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease`
Description of significant leasing arrangements by lessee classified as operating lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease`
Description of significant leasing arrangements by lessor classified as finance lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease`
Description of significant leasing arrangements by lessor classified as operating lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease`
Description of maximum term of options granted for share-based payment arrangement `ifrs-smes:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement`
Description of method of settlement for share-based payment arrangement `ifrs-smes:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement`
Description of methods and significant assumptions applied in determining fair value of investment property `ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty`
Description of nature of accounting errors in prior periods [text block] `ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`
Description of nature of change in accounting estimate [text block] `ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate`
Description of nature of government grants recognised in financial statements `ifrs-smes:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements`
Description of nature and extent of significant restrictions on transfer of funds to entity `ifrs-smes:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent`
Description of nature and purpose of reserves within equity `ifrs-smes:DescriptionOfNatureAndPurposeOfReservesWithinEquity`
Description of nature of assets with significant risk of material adjustments within next financial year `ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear`
Description of nature of contingent assets `ifrs-smes:DescriptionOfNatureOfContingentAssets`
Description of nature of entity's operations and principal activities `ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities`
Description of nature of financial statements `ifrs-smes:DescriptionOfNatureOfFinancialStatements`
Description of nature of liabilities with significant risk of material adjustments within next financial year `ifrs-smes:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear`
Description of nature of non-adjusting event after reporting period `ifrs-smes:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod`
Description of nature of obligation, contingent liabilities `ifrs-smes:DescriptionOfNatureOfObligationContingentLiabilities`
Description of nature of obligation, other provisions `ifrs-smes:DescriptionOfNatureOfObligationOtherProvisions`
Description of nature of obligation, termination benefits contingent liability `ifrs-smes:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability`
Description of nature of other long-term employee benefits `ifrs-smes:DescriptionOfNatureOfOtherLongtermBenefits`
Description of nature of reclassifications or changes in presentation `ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation`
Description of nature of related party relationship `ifrs-smes:DescriptionOfNatureOfRelatedPartyRelationship`
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights `ifrs-smes:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower`
Description of nature of risks being hedged `ifrs-smes:DescriptionOfNatureOfRisksBeingHedged`
Description of nature of termination benefits `ifrs-smes:DescriptionOfNatureOfTerminationBenefits`
Description of omission of disclosures required by IFRS for SMEs `ifrs-smes:DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs`
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital `ifrs-smes:DescriptionOfOtherEquityInterest`
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] `ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets`
Description of periods when cash flows affect profit or loss `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss`
Description of periods when cash flows expected to occur `ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur`
Description of presentation currency `ifrs-smes:DescriptionOfPresentationCurrency`
Description of reason for change in functional currency `ifrs-smes:DescriptionOfReasonForChangeInFunctionalCurrency`
Description of reason for reclassifications or changes in presentation `ifrs-smes:DescriptionOfReasonForReclassificationOrChangesInPresentation`
Description of reason for using longer or shorter reporting period `ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod`
Description of reason why entity is resuming application of IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs`
Description of reason why entity stopped applying IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs`
Description of fact that amounts presented in financial statements are not entirely comparable `ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable`
Description of reason why presentation currency is different from functional currency `ifrs-smes:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency`
Description of reason why reclassification of comparative amounts is impracticable `ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable`
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort`
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort`
Description of reasons why fair value measurement of associates would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort`
Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort`
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort`
Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort`
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort`
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment `ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment`
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-smes:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`
Description of terms of shares reserved for issue under options and contracts for sale of shares `ifrs-smes:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares`
Description of transactions with related party `ifrs-smes:DescriptionOfTransactionsWithRelatedParty`
Description of type of hedge `ifrs-smes:DescriptionOfTypeOfHedge`
Description of type of plan `ifrs-smes:DescriptionOfTypeOfPlan`
Disclosure of uncertainties of entity's ability to continue as going concern [text block] `ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern`
Description of vesting requirements for share-based payment arrangement `ifrs-smes:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement`
Disclosure of voluntary change in accounting policy [text block] `ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy`
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs `ifrs-smes:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIFRSForSMEs`
Disclosure of assets and liabilities with significant risk of material adjustment [text block] `ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory`
Disclosure of biological assets [text block] `ifrs-smes:DisclosureOfBiologicalAssetsExplanatory`
Disclosure of business combinations [text block] `ifrs-smes:DisclosureOfBusinessCombinationsExplanatory`
Disclosure of cash flow statement [text block] `ifrs-smes:DisclosureOfCashFlowStatementExplanatory`
Disclosure of changes in accounting estimates [text block] `ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory`
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-smes:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`
Disclosure of classes of share capital [text block] `ifrs-smes:DisclosureOfClassesOfShareCapitalExplanatory`
Disclosure of comparative information prepared under previous GAAP [text block] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory`
Disclosure of consolidated, separate and combined financial statements [text block] `ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory`
Disclosure of contingent liabilities [text block] `ifrs-smes:DisclosureOfContingentLiabilitiesExplanatory`
Disclosure of defined benefit plans [text block] `ifrs-smes:DisclosureOfDefinedBenefitPlansExplanatory`
Disclosure of detailed information about business combinations [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory`
Disclosure of detailed information about hedges [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory`
Disclosure of detailed information about intangible assets [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory`
Disclosure of detailed information about property, plant and equipment [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory`
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments `ifrs-smes:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory`
Disclosure of effect of changes in foreign exchange rates [text block] `ifrs-smes:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory`
Disclosure of employee benefits [text block] `ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory`
Disclosure of events after reporting period [text block] `ifrs-smes:DisclosureOfEventsAfterReportingPeriodExplanatory`
Disclosure of finance lease and operating lease by lessee [text block] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory`
Disclosure of finance lease and operating lease by lessor [text block] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory`
Disclosure of financial assets [text block] `ifrs-smes:DisclosureOfFinancialAssetsExplanatory`
Disclosure of transferred financial assets that are not derecognised in their entirety [text block] `ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory`
Disclosure of financial instruments [text block] `ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory`
Disclosure of first-time adoption [text block] `ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory`
Disclosure of general information about financial statements [text block] `ifrs-smes:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory`
Disclosure of government grants [text block] `ifrs-smes:DisclosureOfGovernmentGrantsExplanatory`
Disclosure of hedge accounting [text block] `ifrs-smes:DisclosureOfHedgeAccountingExplanatory`
Disclosure of hyperinflationary reporting [text block] `ifrs-smes:DisclosureOfHyperinflationaryReportingExplanatory`
Disclosure of impairment loss and reversal of impairment loss [text block] `ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory`
Disclosure of impairment of assets [text block] `ifrs-smes:DisclosureOfImpairmentOfAssetsExplanatory`
Disclosure of income tax [text block] `ifrs-smes:DisclosureOfIncomeTaxExplanatory`
Disclosure of intangible assets [text block] `ifrs-smes:DisclosureOfIntangibleAssetsExplanatory`
Disclosure of intangible assets material to entity [text block] `ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory`
Disclosure of interests in joint ventures [text block] `ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory`
Disclosure of inventories [text block] `ifrs-smes:DisclosureOfInventoriesExplanatory`
Disclosure of investment in associates [text block] `ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory`
Disclosure of investment property at fair value through profit or loss [text block] `ifrs-smes:DisclosureOfInvestmentPropertyExplanatory`
Disclosure of leases [text block] `ifrs-smes:DisclosureOfLeasesExplanatory`
Description of nature of potential income tax consequences that would result from payment of dividend `ifrs-smes:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory`
Disclosure of non-adjusting events after reporting period [text block] `ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory`
Disclosure of notes and other explanatory information [text block] `ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory`
Disclosure of number and weighted average exercise prices of share options [text block] `ifrs-smes:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory`
Disclosure of other long-term employee benefits [text block] `ifrs-smes:DisclosureOfOtherLongtermBenefitsExplanatory`
Disclosure of other provisions, contingent liabilities and contingent assets [text block] `ifrs-smes:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory`
Disclosure of other provisions [text block] `ifrs-smes:DisclosureOfOtherProvisionsExplanatory`
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] `ifrs-smes:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory`
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory`
Disclosure of reclassifications or changes in presentation [text block] `ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory`
Disclosure of recognised finance lease as assets by lessee [text block] `ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory`
Disclosure of recognised revenue from construction contracts [text block] `ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory`
Disclosure of reconciliation of changes in biological assets [text block] `ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory`
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`
Disclosure of related party [text block] `ifrs-smes:DisclosureOfRelatedPartyExplanatory`
Disclosure of reserves within equity [text block] `ifrs-smes:DisclosureOfReservesAndOtherEquityInterestExplanatory`
Disclosure of revenue [text block] `ifrs-smes:DisclosureOfRevenueExplanatory`
Disclosure of share capital, reserves and other equity interest [text block] `ifrs-smes:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory`
Disclosure of share-based payment arrangements [text block] `ifrs-smes:DisclosureOfSharebasedPaymentArrangementsExplanatory`
Disclosure of summary of significant accounting policies [text block] `ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] `ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory`
Disclosure of termination benefits [text block] `ifrs-smes:DisclosureOfTerminationBenefitsExplanatory`
Disclosure of terms and conditions of share-based payment arrangement [text block] `ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory`
Disclosure of transactions between related parties [text block] `ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory`
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue `ifrs-smes:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements`
Disposals, biological assets `ifrs-smes:DisposalsBiologicalAssets`
Disposals, intangible assets other than goodwill `ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill`
Disposals, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Disposals, property, plant and equipment `ifrs-smes:DisposalsPropertyPlantAndEquipment`
Distribution costs `ifrs-smes:DistributionCosts`
Dividends and other distributions from associates accounted for by cost model recognised as income `ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome`
Dividends declared and paid or payable `ifrs-smes:DividendsDeclaredAndPaidOrPayable`
Dividends recognised as distributions to owners `ifrs-smes:DividendsPaid`
Dividends paid, classified as financing activities `ifrs-smes:DividendsPaidClassifiedAsFinancingActivities`
Dividends paid, classified as operating activities `ifrs-smes:DividendsPaidClassifiedAsOperatingActivities`
Dividends received, classified as investing activities `ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities`
Dividends received, classified as operating activities `ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities`
Domicile of entity `ifrs-smes:DomicileOfEntity`
Effect of exchange rate changes on cash and cash equivalents `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents`
Effective date of revaluation, property, plant and equipment `ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment`
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`
Equity `ifrs-smes:Equity`
Equity and liabilities `ifrs-smes:EquityAndLiabilities`
Equity attributable to owners of parent `ifrs-smes:EquityAttributableToOwnersOfParent`
Equity instruments, amount contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets`
Equity instruments, percentage contributed to fair value of plan assets `ifrs-smes:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets`
Estimated financial effect of contingent assets `ifrs-smes:EstimatedFinancialEffectOfContingentAssets`
Estimated financial effect of contingent liabilities `ifrs-smes:EstimatedFinancialEffectOfContingentLiabilities`
Expected reimbursement, other provisions `ifrs-smes:ExpectedReimbursementOtherProvisions`
Expense recognised during period for bad and doubtful debts for related party transaction `ifrs-smes:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction`
Explanation of adjustments that would be necessary to achieve fair presentation `ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation`
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised `ifrs-smes:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase`
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment `ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments`
Explanation of body of authorisation `ifrs-smes:ExplanationOfBodyOfAuthorisation`
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period `ifrs-smes:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod`
Explanation of changes in applicable tax rates to previous accounting period `ifrs-smes:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod`
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements `ifrs-smes:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`
Explanation of departure from IFRS for SMEs `ifrs-smes:ExplanationOfDepartureFromIFRS`
Explanation of details of guarantees given or received of outstanding balances for related party transaction `ifrs-smes:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction`
Explanation of effect of transition on reported cash flows `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedCashFlows`
Explanation of effect of transition on reported financial performance `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance`
Explanation of effect of transition on reported financial position `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition`
Explanation of estimated financial effect of contingent assets `ifrs-smes:ExplanationOfEstimatedFinancialEffectOfContingentAssets`
Explanation of fact and basis for preparation of financial statements when not going concern basis `ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis`
Explanation of fact that entity's owners or others have power to amend financial statements after issue `ifrs-smes:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue`
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency `ifrs-smes:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency`
Explanation of fact that financial statements for previous periods not presented `ifrs-smes:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented`
Explanation of fact that shares have no par value `ifrs-smes:ExplanationOfFactThatSharesHaveNoParValue`
Explanation of estimated financial effect of contingent liabilities `ifrs-smes:ExplanationOfFinancialEffectOfContingentLiabilities`
Explanation of financial effect of non-adjusting event after reporting period [text block] `ifrs-smes:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod`
Explanation of investing and financing transactions not requiring use of cash or cash equivalents `ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents`
Explanation of involvement of independent valuer in revaluation, property, plant and equipment `ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment`
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts `ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts`
Explanation of measurement bases used in preparing financial statements [text block] `ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements`
Explanation of modifications, modified share-based payment arrangements `ifrs-smes:ExplanationOfModificationsModifiedSharebasedPaymentArrangements`
Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements `ifrs-smes:ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation`
Explanation of possibility of reimbursement, contingent liabilities `ifrs-smes:ExplanationOfPossibilityOfReimbursementContingentLiabilities`
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset `ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset`
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability `ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability`
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision `ifrs-smes:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision`
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`
Explanation of reasons why combined financial statements are prepared `ifrs-smes:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared`
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group `ifrs-smes:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup`
Explanation of relationships between parent and subsidiaries `ifrs-smes:ExplanationOfRelationshipsBetweenParentsAndEntity`
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`
Explanation of revaluation methods and significant assumptions, property, plant and equipment `ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment`
Description of share-based payment arrangement `ifrs-smes:ExplanationOfShareOptionsInSharebasedPaymentArrangement`
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate `ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate`
Explanation of terms and conditions of outstanding balances for related party transaction `ifrs-smes:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction`
Explanation of unfulfilled conditions and other contingencies attaching to government assistance `ifrs-smes:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance`
Explanation of unguaranteed residual values accruing to benefit of lessor `ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor`
Explanation of uses of any simplifications in measuring defined benefit obligation `ifrs-smes:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation`
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost `ifrs-smes:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost`
Explanation of why entity not regarded as going concern `ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis`
Fair value of investments in joint ventures for which there are quoted market prices `ifrs-smes:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished`
Fair value of investments in associates for which there are quoted market prices `ifrs-smes:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished`
Finance costs `ifrs-smes:FinanceCosts`
Finance income `ifrs-smes:FinanceIncome`
Financial assets at fair value through profit or loss `ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss`
Financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`
Financial assets recognised as of acquisition date `ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate`
Financial assets that are debt instruments, at amortised cost `ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost`
Financial assets that are equity instruments, at cost `ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost`
Financial assets whose fair value is no longer available or is not available without undue cost or effort `ifrs-smes:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`
Financial instruments designated as hedging instruments, at fair value `ifrs-smes:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue`
Financial liabilities at amortised cost `ifrs-smes:FinancialLiabilitiesAtAmortisedCost`
Financial liabilities at fair value through profit or loss `ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss`
Financial liabilities recognised as of acquisition date `ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate`
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort `ifrs-smes:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`
Fixtures and fittings `ifrs-smes:FixturesAndFittings`
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination `ifrs-smes:GainRecognisedInBargainPurchaseTransaction`
Gains (losses) on cash flow hedges, before tax `ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax`
Gains (losses) on cash flow hedges, net of tax `ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax`
Foreign exchange gain (loss) `ifrs-smes:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss`
Gains (losses) on fair value adjustment, biological assets `ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets`
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss `ifrs-smes:GainsLossesOnFairValueAdjustmentInvestmentProperty`
Gains (losses) on financial assets at amortised cost `ifrs-smes:GainsLossesOnFinancialAssetsAtAmortisedCost`
Gains (losses) on financial assets at fair value through profit or loss `ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss`
Gains (losses) on financial liabilities at amortised cost `ifrs-smes:GainsLossesOnFinancialLiabilitiesAtAmortisedCost`
Gains (losses) on financial liabilities at fair value through profit or loss `ifrs-smes:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss`
Gains (losses) on hedged item attributable to hedged risk, fair value hedges `ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk`
Gains (losses) on hedging instrument, fair value hedges `ifrs-smes:GainsLossesOnHedgingInstrument`
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss `ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss`
Gains (losses) on net monetary position `ifrs-smes:GainsLossesOnNetMonetaryPosition`
Goodwill `ifrs-smes:Goodwill`
Government grants `ifrs-smes:GovernmentGrants`
Gross amount due from customers for contract work as asset `ifrs-smes:GrossAmountDueFromCustomersForContractWorkAsAsset`
Gross amount due to customers for contract work as liability `ifrs-smes:GrossAmountDueToCustomersForContractWorkAsLiability`
Gross investment in finance lease `ifrs-smes:GrossInvestmentInFinanceLease`
Gross profit `ifrs-smes:GrossProfit`
Identifiable assets acquired (liabilities assumed) `ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed`
Identifiable intangible assets recognised as of acquisition date `ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate`
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToIFRSForSMEs`
Identification of amounts that have not been restated at date of transition to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs`
Description of identity of price index `ifrs-smes:IdentityOfPriceIndex`
Impairment loss on financial assets `ifrs-smes:ImpairmentLossOnFinancialAssets`
Impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`
Impairment loss recognised in profit or loss `ifrs-smes:ImpairmentLossRecognisedInProfitOrLoss`
Impairment loss recognised in profit or loss, goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill`
Impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`
Income tax relating to cash flow hedges of other comprehensive income `ifrs-smes:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`
Income tax relating to changes in revaluation surplus of other comprehensive income `ifrs-smes:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome`
Income tax relating to components of other comprehensive income `ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`
Income tax relating to defined benefit plans of other comprehensive income `ifrs-smes:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome`
Income tax relating to exchange differences on translation of other comprehensive income `ifrs-smes:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Income taxes paid (refund) `ifrs-smes:IncomeTaxesPaidRefund`
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`
Increase (decrease) in accounting estimate `ifrs-smes:IncreaseDecreaseInAccountingEstimate`
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`
Increase (decrease) in investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Increase (decrease) in number of shares outstanding `ifrs-smes:IncreaseDecreaseInNumberOfSharesOutstanding`
Increase (decrease) through actuarial gains (losses), plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue`
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue`
Increase (decrease) through business combinations, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue`
Increase (decrease) through business combinations, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue`
Increase (decrease) through changes in accounting policies, retained earnings `ifrs-smes:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings`
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity `ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl`
Increase (decrease) through contributions by employer, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue`
Increase (decrease) through contributions by employer, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue`
Increase (decrease) through contributions by plan participants, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue`
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue`
Increase (decrease) through corrections of errors, retained earnings `ifrs-smes:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings`
Increase (decrease) through current service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue`
Increase (decrease) through interest cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue`
Increase (decrease) through net exchange differences, biological assets `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets`
Increase (decrease) through net exchange differences, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue`
Increase (decrease) through net exchange differences, goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill`
Increase (decrease) through net exchange differences, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill`
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty`
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Increase (decrease) through net exchange differences, other provisions `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions`
Increase (decrease) through net exchange differences, plan assets, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue`
Increase (decrease) through net exchange differences, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment`
Increase (decrease) through net exchange differences, reimbursement rights, at fair value `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue`
Increase (decrease) through other changes, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill`
Increase (decrease) through other changes, investment property at fair value through profit or loss `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentProperty`
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Increase (decrease) through other changes, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment`
Increase through other contributions by owners, equity `ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners`
Decrease through other distributions to owners, equity `ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners`
Increase (decrease) through past service cost, defined benefit obligation, at present value `ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue`
Increase (decrease) through share-based payment transactions, equity `ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions`
Increase (decrease) through other changes, biological assets `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets`
Increase (decrease) through other changes, equity `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity`
Increase (decrease) through other changes, goodwill `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill`
Increase (decrease) through transfers and other changes, other provisions `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions`
Increase (decrease) through treasury share transactions, equity `ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions`
Indication of other forms of government assistance with direct benefits for entity `ifrs-smes:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity`
Indication of uncertainties of amount or timing of outflows, contingent liabilities `ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities`
Indication of uncertainties of amount or timing of outflows, other provisions `ifrs-smes:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions`
Information about contingent liabilities that disclosure is not practicable `ifrs-smes:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable`
Intangible assets acquired by way of government grant `ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrant`
Intangible assets acquired by way of government grant, fair value initially recognised `ifrs-smes:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue`
Intangible assets and goodwill `ifrs-smes:IntangibleAssetsAndGoodwill`
Intangible assets material to entity `ifrs-smes:IntangibleAssetsMaterialToEntity`
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`
Intangible assets pledged as security for liabilities `ifrs-smes:IntangibleAssetsPledgedAsSecurityForLiabilities`
Intangible assets under development `ifrs-smes:IntangibleAssetsUnderDevelopment`
Intangible assets whose title is restricted `ifrs-smes:IntangibleAssetsWhoseTitleIsRestricted`
Intangible exploration and evaluation assets `ifrs-smes:IntangibleExplorationAndEvaluationAssets`
Interest expense for financial liabilities not at fair value through profit or loss `ifrs-smes:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss`
Interest income for financial assets not at fair value through profit or loss `ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss`
Interest paid, classified as financing activities `ifrs-smes:InterestPaidClassifiedAsFinancingActivities`
Interest paid, classified as investing activities `ifrs-smes:InterestPaidClassifiedAsInvestingActivities`
Interest paid, classified as operating activities `ifrs-smes:InterestPaidClassifiedAsOperatingActivities`
Interest received, classified as investing activities `ifrs-smes:InterestReceivedClassifiedAsInvestingActivities`
Interest received, classified as operating activities `ifrs-smes:InterestReceivedClassifiedAsOperatingActivities`
Current inventories `ifrs-smes:Inventories`
Current inventories held for sale `ifrs-smes:InventoriesHeldForSale`
Inventories pledged as security for liabilities `ifrs-smes:InventoriesPledgedAsSecurityForLiabilities`
Inventories `ifrs-smes:InventoriesTotal`
Description of inventory cost formulas `ifrs-smes:InventoryCostFormulas`
Inventory recognised as of acquisition date `ifrs-smes:InventoryRecognisedAsOfAcquisitionDate`
Inventory write-down `ifrs-smes:InventoryWritedown2011`
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`
Investments in associates `ifrs-smes:InvestmentsInAssociates`
Investments in associates accounted for under cost model because undue cost or effort exemption is applied `ifrs-smes:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied`
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied `ifrs-smes:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied`
Investments in subsidiaries not consolidated at reporting date `ifrs-smes:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate`
Issue of equity `ifrs-smes:IssueOfEquity`
Issued capital `ifrs-smes:IssuedCapital`
Key management personnel compensation `ifrs-smes:KeyManagementPersonnelCompensation`
Land `ifrs-smes:Land`
Land and buildings `ifrs-smes:LandAndBuildings`
Lease and sublease payments recognised as expense `ifrs-smes:LeaseAndSubleasePaymentsRecognisedAsExpense`
Leases as lessee, related party transactions `ifrs-smes:LeasesAsLesseeRelatedPartyTransactions`
Leases as lessor, related party transactions `ifrs-smes:LeasesAsLessorRelatedPartyTransactions`
Legal form of entity `ifrs-smes:LegalFormOfEntity`
Legal proceedings provision `ifrs-smes:LegalProceedingsProvision`
Level of price index `ifrs-smes:LevelOfPriceIndex`
Level of rounding used in financial statements `ifrs-smes:LevelOfRoundingUsedInFinancialStatements`
Liabilities `ifrs-smes:Liabilities`
Liabilities for which entity has binding sale agreement `ifrs-smes:LiabilitiesForWhichEntityHasBindingSaleAgreement`
Liabilities from share-based payment transactions `ifrs-smes:LiabilitiesFromSharebasedPaymentTransactions2011`
Liabilities with significant risk of material adjustments within next financial year `ifrs-smes:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear`
Licences and franchises `ifrs-smes:LicencesAndFranchises`
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included `ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill`
Loan commitments, at cost `ifrs-smes:LoanCommitmentsAtCost`
Loans payable in breach of terms or default `ifrs-smes:LoansPayableInDefault`
Non-current portion of non-current borrowings `ifrs-smes:LongtermBorrowings`
Non-current legal proceedings provision `ifrs-smes:LongtermLegalProceedingsProvision`
Non-current miscellaneous other provisions `ifrs-smes:LongtermMiscellaneousOtherProvisions`
Non-current onerous contracts provision `ifrs-smes:LongtermOnerousContractsProvision`
Non-current restructuring provision `ifrs-smes:LongtermRestructuringProvision`
Non-current warranty provision `ifrs-smes:LongtermWarrantyProvision`
Machinery `ifrs-smes:Machinery`
Management conclusion on fair presentation as consequence of departure `ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture`
Mastheads and publishing titles `ifrs-smes:MastheadsAndPublishingTitles`
Current materials and supplies to be consumed in production process or rendering services `ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices`
Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Measurement bases, property, plant and equipment `ifrs-smes:MeasurementBasesPropertyPlantAndEquipment`
Method used to account for investments in associates `ifrs-smes:MethodUsedToAccountForInvestmentsInAssociates`
Method used to account for investments in jointly controlled entities `ifrs-smes:MethodUsedToAccountForInvestmentsInJointlyControlledEntities`
Method used to account for investments in subsidiaries `ifrs-smes:MethodUsedToAccountForInvestmentsInSubsidiaries`
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets `ifrs-smes:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets`
Description of basis and assumptions to determine fair value `ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities`
Methods used to determine construction contract revenue recognised `ifrs-smes:MethodsUsedToDetermineConstructionContractRevenueRecognised`
Methods used to determine stage of completion of construction in progress `ifrs-smes:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress`
Minimum finance lease payments payable `ifrs-smes:MinimumFinanceLeasePaymentsPayable`
Minimum finance lease payments receivable, at present value `ifrs-smes:MinimumFinanceLeasePaymentsReceivableAtPresentValue`
Minimum lease payments payable under non-cancellable operating lease `ifrs-smes:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease`
Minimum lease payments receivable under non-cancellable operating lease `ifrs-smes:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease`
Miscellaneous other provisions `ifrs-smes:MiscellaneousOtherProvisions`
Motor vehicles `ifrs-smes:MotorVehicles`
Name of acquiree `ifrs-smes:NameOfAcquiree`
Name of most senior parent entity producing publicly available financial statements `ifrs-smes:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements`
Name of parent entity `ifrs-smes:NameOfParentEntity`
Name of reporting entity or other means of identification `ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification`
Name of ultimate parent of group `ifrs-smes:NameOfUltimateParentOfGroup`
Description of nature of transferred financial assets that are not derecognised in their entirety `ifrs-smes:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition`
Description of nature of risks and rewards of ownership to which entity is exposed `ifrs-smes:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed`
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`
Non-controlling interests `ifrs-smes:NoncontrollingInterests`
Non-current assets `ifrs-smes:NoncurrentAssets`
Non-current biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:NoncurrentBiologicalAssetsAtCost`
Non-current biological assets, at fair value `ifrs-smes:NoncurrentBiologicalAssetsAtFairValue`
Non-current financial assets at fair value through profit or loss `ifrs-smes:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss`
Non-current financial assets that are debt instruments, at amortised cost `ifrs-smes:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost`
Non-current financial assets that are equity instruments, at cost `ifrs-smes:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost`
Non-current financial liabilities at amortised cost `ifrs-smes:NoncurrentFinancialLiabilitiesAtAmortisedCost`
Non-current financial liabilities at fair value through profit or loss `ifrs-smes:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss`
Non-current inventories `ifrs-smes:NoncurrentInventories`
Non-current liabilities `ifrs-smes:NoncurrentLiabilities`
Non-current loan commitments, at cost `ifrs-smes:NoncurrentLoanCommitmentsAtCost`
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`
Trade and other non-current payables `ifrs-smes:NoncurrentPayables`
Non-current payables to related parties `ifrs-smes:NoncurrentPayablesToRelatedParties`
Non-current trade payables `ifrs-smes:NoncurrentPayablesToTradeSuppliers`
Non-current provisions `ifrs-smes:NoncurrentProvisions`
Non-current provisions for employee benefits `ifrs-smes:NoncurrentProvisionsForEmployeeBenefits`
Trade and other non-current receivables `ifrs-smes:NoncurrentReceivables`
Non-current receivables arising from accrued income not yet billed `ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled`
Non-current receivables due from other parties `ifrs-smes:NoncurrentReceivablesDueFromOtherParties`
Non-current receivables due from related parties `ifrs-smes:NoncurrentReceivablesDueFromRelatedParties`
Non-current refunds provision `ifrs-smes:NoncurrentRefundsProvision`
Number of share options outstanding in share-based payment arrangement `ifrs-smes:NumberOfOutstandingShareOptions`
Number of share options exercisable in share-based payment arrangement `ifrs-smes:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement`
Number of share options exercised in share-based payment arrangement `ifrs-smes:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement`
Number of share options expired in share-based payment arrangement `ifrs-smes:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement`
Number of share options forfeited in share-based payment arrangement `ifrs-smes:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement`
Number of share options granted in share-based payment arrangement `ifrs-smes:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement`
Number of shares authorised `ifrs-smes:NumberOfSharesAuthorised`
Number of shares issued and fully paid `ifrs-smes:NumberOfSharesIssuedAndFullyPaid`
Number of shares issued but not fully paid `ifrs-smes:NumberOfSharesIssuedButNotFullyPaid`
Number of shares outstanding `ifrs-smes:NumberOfSharesOutstanding`
Office equipment `ifrs-smes:OfficeEquipment`
Onerous contracts provision `ifrs-smes:OnerousContractsProvision`
Other adjustments for non-cash items `ifrs-smes:OtherAdjustmentsForNoncashItems`
Other adjustments for which cash effects are investing or financing cash flow `ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow`
Other adjustments to reconcile profit (loss) `ifrs-smes:OtherAdjustmentsToReconcileProfitLoss`
Other assets, amount contributed to fair value of plan assets `ifrs-smes:OtherAssetsAmountContributedToFairValueOfPlanAssets`
Other assets, percentage contributed to fair value of plan assets `ifrs-smes:OtherAssetsPercentageContributedToFairValueOfPlanAssets`
Other cash and cash equivalents `ifrs-smes:OtherCashAndCashEquivalents`
Other cash payments from operating activities `ifrs-smes:OtherCashPaymentsFromOperatingActivities`
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`
Other cash payments to acquire interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities`
Other cash receipts from operating activities `ifrs-smes:OtherCashReceiptsFromOperatingActivities`
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`
Other cash receipts from sales of interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities`
Other components of deferred tax expense (income) `ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome`
Other comprehensive income `ifrs-smes:OtherComprehensiveIncome`
Other comprehensive income, before tax `ifrs-smes:OtherComprehensiveIncomeBeforeTax`
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans `ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans`
Other comprehensive income, before tax, cash flow hedges `ifrs-smes:OtherComprehensiveIncomeBeforeTaxCashFlowHedges`
Other comprehensive income, before tax, exchange differences on translation `ifrs-smes:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation`
Other comprehensive income, before tax, gains (losses) on revaluation `ifrs-smes:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation`
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans `ifrs-smes:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans`
Other comprehensive income, net of tax, cash flow hedges `ifrs-smes:OtherComprehensiveIncomeNetOfTaxCashFlowHedges`
Other comprehensive income, net of tax, exchange differences on translation `ifrs-smes:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation`
Other comprehensive income, net of tax, gains (losses) on revaluation `ifrs-smes:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation`
Other current financial assets `ifrs-smes:OtherCurrentFinancialAssets`
Other current financial liabilities `ifrs-smes:OtherCurrentFinancialLiabilities`
Other current non-financial assets `ifrs-smes:OtherCurrentNonfinancialAssets`
Other current non-financial liabilities `ifrs-smes:OtherCurrentNonfinancialLiabilities`
Other differences to cash and cash equivalents in statement of cash flows `ifrs-smes:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows`
Other employee expense `ifrs-smes:OtherEmployeeExpense`
Other equity interest `ifrs-smes:OtherEquityInterest`
Other expense, by function `ifrs-smes:OtherExpenseByFunction`
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`
Other financial assets `ifrs-smes:OtherFinancialAssets`
Other financial liabilities `ifrs-smes:OtherFinancialLiabilities`
Other gains (losses) `ifrs-smes:OtherGainsLosses`
Other income `ifrs-smes:OtherIncome`
Other inflows (outflows) of cash, classified as financing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities`
Other inflows (outflows) of cash, classified as investing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities`
Other inflows (outflows) of cash, classified as operating activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities`
Other intangible assets `ifrs-smes:OtherIntangibleAssets`
Other long-term employee benefit obligation `ifrs-smes:OtherLongtermBenefitObligation`
Other long-term employee benefits `ifrs-smes:OtherLongtermBenefits`
Other non-current provisions `ifrs-smes:OtherLongtermProvisions`
Other material actuarial assumptions `ifrs-smes:OtherMaterialActuarialAssumptions`
Other non-current financial assets `ifrs-smes:OtherNoncurrentFinancialAssets`
Other non-current financial liabilities `ifrs-smes:OtherNoncurrentFinancialLiabilities`
Other non-current non-financial assets `ifrs-smes:OtherNoncurrentNonfinancialAssets`
Other non-current non-financial liabilities `ifrs-smes:OtherNoncurrentNonfinancialLiabilities`
Other non-financial assets `ifrs-smes:OtherNonfinancialAssets`
Other non-financial liabilities `ifrs-smes:OtherNonfinancialLiabilities`
Other property, plant and equipment `ifrs-smes:OtherPropertyPlantAndEquipment`
Other provisions `ifrs-smes:OtherProvisions`
Other reserves `ifrs-smes:OtherReserves`
Other revenue `ifrs-smes:OtherRevenue`
Other short-term employee benefits `ifrs-smes:OtherShorttermEmployeeBenefits`
Other current provisions `ifrs-smes:OtherShorttermProvisions`
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`
Par value per share `ifrs-smes:ParValuePerShare`
Participation in defined benefit plan that shares risks between group entities, related party transactions `ifrs-smes:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions`
Payments for premiums and claims, annuities and other policy benefits `ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`
Payments from contracts held for dealing or trading purpose `ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose`
Payments of finance lease liabilities, classified as financing activities `ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities`
Payments of other equity instruments `ifrs-smes:PaymentsOfOtherEquityInstruments`
Payments to acquire or redeem entity's shares `ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares`
Payments to and on behalf of employees `ifrs-smes:PaymentsToAndOnBehalfOfEmployees`
Payments to suppliers for goods and services `ifrs-smes:PaymentsToSuppliersForGoodsAndServices`
Percentage of voting equity interests acquired `ifrs-smes:PercentageOfVotingEquityInterestsAcquired`
Period covered by financial statements `ifrs-smes:PeriodCoveredByFinancialStatements`
Plan assets, at fair value `ifrs-smes:PlanAssetsAtFairValue`
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`
Post-employment benefit expense, defined contribution plans `ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans`
Price index movements `ifrs-smes:PriceIndexMovements`
Principal place of business `ifrs-smes:PrincipalPlaceOfBusiness`
Proceeds from borrowings, classified as financing activities `ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities`
Proceeds from issuing other equity instruments `ifrs-smes:ProceedsFromIssuingOtherEquityInstruments`
Proceeds from issuing shares `ifrs-smes:ProceedsFromIssuingShares`
Proceeds from sales of other long-term assets, classified as investing activities `ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities`
Proceeds from sales of intangible assets, classified as investing activities `ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities`
Proceeds from sales of property, plant and equipment, classified as investing activities `ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`
Profit (loss) `ifrs-smes:ProfitLoss`
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`
Real estate, amount contributed to fair value of plan assets `ifrs-smes:PropertyAmountContributedToFairValueOfPlanAssets`
Real estate, percentage contributed to fair value of plan assets `ifrs-smes:PropertyPercentageContributedToFairValueOfPlanAssets`
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`
Property, plant and equipment, pledged as security `ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity`
Property, plant and equipment recognised as of acquisition date `ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate`
Property, plant and equipment, restrictions on title `ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle`
Property, plant and equipment, revaluation surplus `ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus`
Property, plant and equipment, revalued assets, at cost `ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost`
Provision of guarantees or collateral by entity, related party transactions `ifrs-smes:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions`
Provision of guarantees or collateral to entity, related party transactions `ifrs-smes:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions`
Provision used, other provisions `ifrs-smes:ProvisionUsedOtherProvisions`
Provisions `ifrs-smes:Provisions`
Provisions for doubtful debts related to outstanding balances of related party transaction `ifrs-smes:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction`
Provisions for employee benefits `ifrs-smes:ProvisionsForEmployeeBenefits`
Purchase of intangible assets, classified as investing activities `ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`
Purchase of other long-term assets, classified as investing activities `ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities`
Purchase of property, plant and equipment, classified as investing activities `ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`
Purchases of goods, related party transactions `ifrs-smes:PurchasesOfGoodsRelatedPartyTransactions`
Purchases of property and other assets, related party transactions `ifrs-smes:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions`
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`
Receipts from contracts held for dealing or trading purposes `ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose`
Receipts from premiums and claims, annuities and other policy benefits `ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`
Receipts from royalties, fees, commissions and other revenue `ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue`
Receipts from sales of goods and rendering of services `ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices`
Recipes, formulae, models, designs and prototypes `ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes`
Reclassification adjustments on cash flow hedges, before tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax`
Reclassification adjustments on cash flow hedges, net of tax `ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax`
Recognised finance lease as assets `ifrs-smes:RecognisedFinanceLeaseAsAssets`
Refunds provision `ifrs-smes:RefundsProvision`
Reimbursement rights, at fair value `ifrs-smes:ReimbursementRightsAtFairValue`
Remaining amortisation period of intangible assets material to entity `ifrs-smes:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity`
Repayments of borrowings, classified as financing activities `ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities`
Research and development expense `ifrs-smes:ResearchAndDevelopmentExpense`
Reserve of cash flow hedges `ifrs-smes:ReserveOfCashFlowHedges`
Reserve of exchange differences on translation `ifrs-smes:ReserveOfExchangeDifferencesOnTranslation`
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty`
Restructuring provision `ifrs-smes:RestructuringProvision`
Retained earnings `ifrs-smes:RetainedEarnings`
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`
Revaluation surplus `ifrs-smes:RevaluationSurplus`
Revenue `ifrs-smes:Revenue`
Revenue from commissions `ifrs-smes:RevenueFromCommissions`
Revenue from construction contracts `ifrs-smes:RevenueFromConstructionContracts`
Dividend income `ifrs-smes:RevenueFromDividends`
Revenue from franchise fees `ifrs-smes:RevenueFromFranchiseFees`
Income from government grants `ifrs-smes:RevenueFromGovernmentGrants`
Interest income `ifrs-smes:RevenueFromInterest`
Revenue from rendering of services `ifrs-smes:RevenueFromRenderingOfServices`
Revenue from rendering of services, related party transactions `ifrs-smes:RevenueFromRenderingOfServicesRelatedPartyTransactions`
Royalty income `ifrs-smes:RevenueFromRoyalties`
Revenue from sale of goods `ifrs-smes:RevenueFromSaleOfGoods`
Revenue from sale of goods, related party transactions `ifrs-smes:RevenueFromSaleOfGoodsRelatedPartyTransactions`
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`
Reversal of impairment loss recognised in profit or loss `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLoss`
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`
Reversal of inventory write-down `ifrs-smes:ReversalOfInventoryWritedown`
Rights, preferences and restrictions attaching to class of share capital `ifrs-smes:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital`
Sales of property and other assets, related party transactions `ifrs-smes:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions`
Service concession arrangements, classified as intangible assets `ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets`
Services received, related party transactions `ifrs-smes:ServicesReceivedRelatedPartyTransactions`
Settlement of liabilities by entity on behalf of related party, related party transactions `ifrs-smes:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions`
Settlement of liabilities on behalf of entity by related party, related party transactions `ifrs-smes:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions`
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax `ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax `ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax`
Share of profit (loss) of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociates`
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Share of profit (loss) of discontinued operations of associates accounted for using equity method `ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates`
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures`
Share of profit (loss) of joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfJointVentures`
Share premium `ifrs-smes:SharePremium`
Expense from share-based payment transactions `ifrs-smes:SharebasedPaymentTransactions`
Number of shares in entity held by entity or by its subsidiaries or associates `ifrs-smes:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates`
Number of shares reserved for issue under options and contracts for sale of shares `ifrs-smes:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares`
Ships `ifrs-smes:Ships`
Current borrowings `ifrs-smes:ShorttermBorrowings`
Short-term deposits, classified as cash equivalents `ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents`
Short-term investments, classified as cash equivalents `ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents`
Current legal proceedings provision `ifrs-smes:ShorttermLegalProceedingsProvision`
Current miscellaneous other provisions `ifrs-smes:ShorttermMiscellaneousOtherProvisions`
Current onerous contracts provision `ifrs-smes:ShorttermOnerousContractsProvision`
Current restructuring provision `ifrs-smes:ShorttermRestructuringProvision`
Current warranty provision `ifrs-smes:ShorttermWarrantyProvision`
Social security contributions `ifrs-smes:SocialSecurityContributions`
Statement of compliance with IFRS for SMEs [text block] `ifrs-smes:StatementOfIFRSCompliance`
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`
Statement that estimate of financial effect of contingent assets would involve undue cost or effort `ifrs-smes:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort`
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort`
Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort `ifrs-smes:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort`
Statement that undue cost or effort exemption is applied for associates `ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates`
Statement that undue cost or effort exemption is applied for jointly controlled entities `ifrs-smes:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities`
Tangible exploration and evaluation assets `ifrs-smes:TangibleExplorationAndEvaluationAssets`
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense`
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense`
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense `ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense`
Tax effect of expense not deductible in determining taxable profit (tax loss) `ifrs-smes:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`
Tax effect of revenues exempt from taxation `ifrs-smes:TaxEffectOfRevenuesExemptFromTaxation`
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`
Termination benefit obligation `ifrs-smes:TerminationBenefitObligation`
Termination benefits expense `ifrs-smes:TerminationBenefitsExpense`
Trade and other current payables `ifrs-smes:TradeAndOtherCurrentPayables`
Current payables to related parties `ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties`
Current trade payables `ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers`
Trade and other current receivables `ifrs-smes:TradeAndOtherCurrentReceivables`
Current receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled`
Current receivables due from other parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties`
Current receivables due from related parties `ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties`
Trade and other payables `ifrs-smes:TradeAndOtherPayables`
Payables to related parties `ifrs-smes:TradeAndOtherPayablesToRelatedParties`
Trade payables `ifrs-smes:TradeAndOtherPayablesToTradeSuppliers`
Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`
Receivables arising from accrued income not yet billed `ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled`
Receivables due from other parties `ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties`
Receivables due from related parties `ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties`
Transfer from investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Transfer from investment property at fair value through profit or loss `ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss`
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss `ifrs-smes:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty`
Transfer to (from) investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Transfer to (from) investment property at fair value through profit or loss `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss`
Transfer to investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Transfer to investment property at fair value through profit or loss `ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss`
Transfers of research and development from entity, related party transactions `ifrs-smes:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions`
Transfers of research and development to entity, related party transactions `ifrs-smes:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions`
Transfers under finance agreements from entity, related party transactions `ifrs-smes:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions`
Transfers under finance agreements to entity, related party transactions `ifrs-smes:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions`
Transfers under license agreements from entity, related party transactions `ifrs-smes:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions`
Transfers under license agreements to entity, related party transactions `ifrs-smes:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions`
Treasury shares `ifrs-smes:TreasuryShares`
Unearned finance income on finance lease `ifrs-smes:UnearnedFinanceIncomeOnFinanceLease`
Unused provision reversed, other provisions `ifrs-smes:UnusedProvisionReversedOtherProvisions`
Useful lives, goodwill `ifrs-smes:UsefulLivesGoodwill`
Useful lives or amortisation rates, intangible assets other than goodwill `ifrs-smes:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill`
Useful lives or depreciation rates, biological assets, at cost `ifrs-smes:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost`
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Useful lives or depreciation rates, property, plant and equipment `ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment`
Vehicles `ifrs-smes:Vehicles`
Wages and salaries `ifrs-smes:WagesAndSalaries`
Warranty provision `ifrs-smes:WarrantyProvision`
Weighted average exercise price of share options exercisable in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement`
Weighted average exercise price of share options exercised in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement`
Weighted average exercise price of share options expired in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement`
Weighted average exercise price of share options forfeited in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement`
Weighted average exercise price of share options granted in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement`
Weighted average exercise price of share options outstanding in share-based payment arrangement `ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement`
Current work in progress `ifrs-smes:WorkInProgress`