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[822100] Notes - Property, plant and equipment

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-822100

Concept	Order
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory`
Disclosure of detailed information about property, plant and equipment [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory`	10.0
Disclosure of detailed information about property, plant and equipment [abstract] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentAbstract`	10.0
Disclosure of detailed information about property, plant and equipment [table] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable`	10.0
Classes of property, plant and equipment [axis] `ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis`	10.0
Property, plant and equipment [member] `ifrs-smes:PropertyPlantAndEquipmentMember`	10.0
Land and buildings [member] `ifrs-smes:LandAndBuildingsMember`	10.0
Land [member] `ifrs-smes:LandMember`	10.0
Buildings [member] `ifrs-smes:BuildingsMember`	20.0
Machinery [member] `ifrs-smes:MachineryMember`	20.0
Vehicles [member] `ifrs-smes:VehiclesMember`	30.0
Ships [member] `ifrs-smes:ShipsMember`	10.0
Aircraft [member] `ifrs-smes:AircraftMember`	20.0
Motor vehicles [member] `ifrs-smes:MotorVehiclesMember`	30.0
Fixtures and fittings [member] `ifrs-smes:FixturesAndFittingsMember`	40.0
Office equipment [member] `ifrs-smes:OfficeEquipmentMember`	50.0
Tangible exploration and evaluation assets [member] `ifrs-smes:TangibleExplorationAndEvaluationAssetsMember`	60.0
Construction in progress [member] `ifrs-smes:ConstructionInProgressMember`	70.0
Other property, plant and equipment [member] `ifrs-smes:OtherPropertyPlantAndEquipmentMember`	80.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	20.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`	10.0
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Disclosure of detailed information about property, plant and equipment [line items] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems`	20.0
Measurement bases, property, plant and equipment `ifrs-smes:MeasurementBasesPropertyPlantAndEquipment`	10.0
Depreciation method, property, plant and equipment `ifrs-smes:DepreciationMethodPropertyPlantAndEquipment`	20.0
Useful lives or depreciation rates, property, plant and equipment `ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment`	30.0
Reconciliation of changes in property, plant and equipment [abstract] `ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract`	40.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	10.0
Changes in property, plant and equipment [abstract] `ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract`	20.0
Additions other than through business combinations, property, plant and equipment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment`	10.0
Acquisitions through business combinations, property, plant and equipment `ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment`	20.0
Increase (decrease) through net exchange differences, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment`	30.0
Depreciation, property, plant and equipment `ifrs-smes:DepreciationPropertyPlantAndEquipment`	40.0
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	50.0
Impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	60.0
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	70.0
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	80.0
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	90.0
Increase (decrease) through other changes, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment`	100.0
Disposals, property, plant and equipment `ifrs-smes:DisposalsPropertyPlantAndEquipment`	110.0
Increase (decrease) in property, plant and equipment `ifrs-smes:ChangesInPropertyPlantAndEquipment`	120.0
Effective date of revaluation, property, plant and equipment `ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment`	50.0
Explanation of involvement of independent valuer in revaluation, property, plant and equipment `ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment`	60.0
Explanation of revaluation methods and significant assumptions, property, plant and equipment `ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment`	70.0
Property, plant and equipment, revalued assets, at cost `ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost`	80.0
Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	20.0
Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	30.0
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	40.0
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`	50.0
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	10.0
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable`	10.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	10.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`	10.0
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems`	20.0
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	10.0
Changes in investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	20.0
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	10.0
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	20.0
Transfer to (from) investment property at fair value through profit or loss [abstract] `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract`	30.0
Transfer to investment property at fair value through profit or loss `ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss`	10.0
Transfer from investment property at fair value through profit or loss `ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	20.0
Transfer to (from) investment property at fair value through profit or loss `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	30.0
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	40.0
Depreciation, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	50.0
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	60.0
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	70.0
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	80.0
Disposals, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	90.0
Increase (decrease) in investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	100.0
Property, plant and equipment, restrictions on title `ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle`	60.0
Description of existence of restrictions on title, property, plant and equipment `ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment`	70.0
Property, plant and equipment, pledged as security `ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity`	80.0
Contractual commitments for acquisition of property, plant and equipment `ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment`	90.0
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`	100.0
Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`	110.0
Property, plant and equipment, revaluation surplus `ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus`	120.0
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	130.0
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment `ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment`	140.0