| Arc name | presentationArc |
|---|---|
| Arc role | http://www.xbrl.org/2003/arcrole/parent-child |
| Link role | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-810000 |
| Concept | Order |
|---|---|
ifrs-smes:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | |
ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification | 1.0 |
ifrs-smes:DomicileOfEntity | 2.0 |
ifrs-smes:LegalFormOfEntity | 3.0 |
ifrs-smes:CountryOfIncorporation | 4.0 |
ifrs-smes:AddressOfRegisteredOfficeOfEntity | 5.0 |
ifrs-smes:PrincipalPlaceOfBusiness | 6.0 |
ifrs-smes:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities | 7.0 |
ifrs-smes:NameOfParentEntity | 8.0 |
ifrs-smes:NameOfUltimateParentOfGroup | 9.0 |
ifrs-smes:StatementOfIFRSCompliance | 10.0 |
ifrs-smes:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture | 11.0 |
ifrs-smes:ExplanationOfDepartureFromIFRS | 12.0 |
ifrs-smes:ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation | 13.0 |
ifrs-smes:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation | 14.0 |
ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern | 15.0 |
ifrs-smes:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis | 16.0 |
ifrs-smes:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis | 17.0 |
ifrs-smes:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod | 18.0 |
ifrs-smes:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable | 19.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory | 20.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationAbstract | 1.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationTable | None |
ifrs-smes:ReclassifiedItemsAxis | 10.0 |
ifrs-smes:ReclassifiedItemsMember | 1.0 |
ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationLineItems | 1.0 |
ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation | 1.0 |
ifrs-smes:AmountOfReclassificationsOrChangesInPresentation | 2.0 |
ifrs-smes:DescriptionOfReasonForReclassificationOrChangesInPresentation | 3.0 |
ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable | 21.0 |
ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory | 22.0 |
ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements | 1.0 |
ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements | 2.0 |
ifrs-smes:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts | 3.0 |
ifrs-smes:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSForSMEs | 4.0 |
ifrs-smes:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments | 23.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory | 24.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract | 1.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable | None |
ifrs-smes:AssetsAndLiabilitiesAxis | 10.0 |
ifrs-smes:AssetsAndLiabilitiesMember | 1.0 |
ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems | 1.0 |
ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 1.0 |
ifrs-smes:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 2.0 |
ifrs-smes:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 3.0 |
ifrs-smes:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | 4.0 |
ifrs-smes:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort | 25.0 |
ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort | 26.0 |