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[851100] Notes - Cash flow statement

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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_2021-03-24_role-851100

Concept	Order
Disclosure of cash flow statement [text block] `ifrs-smes:DisclosureOfCashFlowStatementExplanatory`
Explanation of investing and financing transactions not requiring use of cash or cash equivalents `ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents`	10.0
Description of acquisition of assets by assuming directly related liabilities or means of finance lease `ifrs-smes:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease`	20.0
Description of acquisition of entity by means of equity issue `ifrs-smes:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue`	30.0
Description of conversion of debt to equity `ifrs-smes:DescriptionOfConversionOfDebtToEquity`	40.0
Cash and cash equivalents if different from statement of financial position [abstract] `ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract`	50.0
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	10.0
Bank overdrafts `ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents`	20.0
Other differences to cash and cash equivalents in statement of cash flows `ifrs-smes:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows`	30.0
Cash and cash equivalents if different from statement of financial position `ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition`	40.0
Cash and cash equivalents held by entity unavailable for use by group `ifrs-smes:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup`	60.0
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group `ifrs-smes:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup`	70.0
Income taxes paid (refund) [abstract] `ifrs-smes:IncomeTaxesPaidRefundAbstract`	80.0
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	10.0
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`	20.0
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`	30.0
Income taxes paid (refund) `ifrs-smes:IncomeTaxesPaidRefund`	40.0