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Increase (decrease) in investment property at cost less accumulated depreciation and impairment

Name	IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Increase (decrease) in investment property at cost less accumulated depreciation and impairment	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	17.31	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	e	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Disposals, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Depreciation, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Transfer to (from) investment property at fair value through profit or loss `ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100

Related Parent Concepts

	Name	Relation Type	Role
	Changes in investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	domain-member	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100a
	Changes in investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100