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[220000] Statement of financial position, order of liquidity

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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-220000

Concept	Order
Statement of financial position [abstract] `ifrs-smes:StatementOfFinancialPositionAbstract`
Assets [abstract] `ifrs-smes:AssetsAbstract`	10.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	10.0
Investment property at cost less accumulated depreciation and impairment `ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis`	20.0
Investment property at fair value through profit or loss `ifrs-smes:InvestmentProperty`	30.0
Goodwill `ifrs-smes:Goodwill`	40.0
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`	50.0
Other financial assets `ifrs-smes:OtherFinancialAssets`	60.0
Other non-financial assets `ifrs-smes:OtherNonfinancialAssets`	70.0
Investments in associates `ifrs-smes:InvestmentsInAssociates`	80.0
Investments in joint ventures `ifrs-smes:InvestmentsInJointVentures`	90.0
Biological assets, at cost less accumulated depreciation and impairment `ifrs-smes:BiologicalAssetsAtCost`	100.0
Biological assets, at fair value `ifrs-smes:BiologicalAssetsAtFairValue`	110.0
Inventories `ifrs-smes:InventoriesTotal`	120.0
Current tax assets `ifrs-smes:CurrentTaxAssets`	130.0
Deferred tax assets `ifrs-smes:DeferredTaxAssets`	140.0
Trade and other receivables `ifrs-smes:TradeAndOtherReceivables`	150.0
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	160.0
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral `ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral`	170.0
Assets `ifrs-smes:Assets`	180.0
Equity and liabilities [abstract] `ifrs-smes:EquityAndLiabilitiesAbstract`	20.0
Equity [abstract] `ifrs-smes:EquityAbstract`	10.0
Issued capital `ifrs-smes:IssuedCapital`	10.0
Retained earnings `ifrs-smes:RetainedEarnings`	20.0
Share premium `ifrs-smes:SharePremium`	30.0
Treasury shares `ifrs-smes:TreasuryShares`	40.0
Other equity interest `ifrs-smes:OtherEquityInterest`	50.0
Other reserves `ifrs-smes:OtherReserves`	60.0
Equity attributable to owners of parent `ifrs-smes:EquityAttributableToOwnersOfParent`	70.0
Non-controlling interests `ifrs-smes:NoncontrollingInterests`	80.0
Equity `ifrs-smes:Equity`	90.0
Liabilities [abstract] `ifrs-smes:LiabilitiesAbstract`	20.0
Trade and other payables `ifrs-smes:TradeAndOtherPayables`	10.0
Provisions [abstract] `ifrs-smes:ProvisionsAbstract`	20.0
Provisions for employee benefits `ifrs-smes:ProvisionsForEmployeeBenefits`	10.0
Other provisions `ifrs-smes:OtherProvisions`	20.0
Provisions `ifrs-smes:Provisions`	30.0
Other financial liabilities `ifrs-smes:OtherFinancialLiabilities`	30.0
Borrowings `ifrs-smes:Borrowings`	10.0
Other non-financial liabilities `ifrs-smes:OtherNonfinancialLiabilities`	40.0
Current tax liabilities `ifrs-smes:CurrentTaxLiabilities`	50.0
Deferred tax liabilities `ifrs-smes:DeferredTaxLiabilities`	60.0
Liabilities `ifrs-smes:Liabilities`	70.0
Equity and liabilities `ifrs-smes:EquityAndLiabilities`	30.0