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[819100] Notes - First time adoption

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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_2019-03-27_role-819100

Concept	Order
Disclosure of first-time adoption [text block] `ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory`
Identification of amounts that have not been restated at date of transition to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs`	10.0
Description of omission of disclosures required by IFRS for SMEs `ifrs-smes:DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs`	20.0
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs `ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToIFRSForSMEs`	30.0
Disclosure of comparative information prepared under previous GAAP [text block] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory`	40.0
Disclosure of comparative information prepared under previous GAAP [abstract] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract`	10.0
Disclosure of comparative information prepared under previous GAAP [table] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable`	10.0
Financial effect of transition from previous GAAP to IFRS for SMEs [axis] `ifrs-smes:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis`	10.0
IFRS for SMEs [member] `ifrs-smes:IFRSsMember`	10.0
Previous GAAP [member] `ifrs-smes:PreviousGAAPMember`	10.0
Effect of transition to IFRS for SMEs [member] `ifrs-smes:EffectOfTransitionToIFRSsMember`	20.0
Disclosure of comparative information prepared under previous GAAP [line items] `ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems`	20.0
Equity `ifrs-smes:Equity`	10.0
Profit (loss) `ifrs-smes:ProfitLoss`	20.0
Explanation of effect of transition on reported financial position `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition`	50.0
Explanation of effect of transition on reported financial performance `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance`	60.0
Explanation of effect of transition on reported cash flows `ifrs-smes:ExplanationOfEffectOfTransitionOnReportedCashFlows`	70.0
Description of reason why entity stopped applying IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs`	80.0
Description of reason why entity is resuming application of IFRS for SMEs `ifrs-smes:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs`	90.0
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs `ifrs-smes:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIFRSForSMEs`	100.0
Explanation of fact that financial statements for previous periods not presented `ifrs-smes:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented`	110.0